It may explain income but must be connected with the actual invested contribution and relevant transfers.
Identify what each financial record proves
Distinguish lawful accumulation, ownership, account movements and the final contribution. Do not assume a declared income total automatically identifies which funds were later invested or resolves a different source appearing in the transaction history.
Build a transaction chronology from the lawful source through each account, conversion, loan, gift, or sale into the new commercial enterprise. For each step, identify ownership, date, amount, and a record; use tax summaries to support income but not replace bank evidence linking the capital. The standard EB-5 level is US$1,050,000; an investment in a targeted employment area or infrastructure project may qualify at US$800,000, and ten full-time positions for qualifying U.S. workers are required. Regional-center investors use Form I-526E, while direct investors use Form I-526. After admission or adjustment, investors receive conditional residence and must file Form I-829 during the 90-day period immediately preceding the second anniversary of obtaining that status. The usual mistake is proving wealth without showing where this contribution came from and how it travelled.
Hypothetical example: A veterinary-clinic seller from Saint-Charles-de-Bourget has tax summaries showing profitable years, then receives sale proceeds through a lawyer’s trust account and two personal accounts. She gathers the sale agreement, closing statement, trust ledger, statements, and wire confirmations, annotating each transfer once. Her source chart distinguishes clinic earnings from sale proceeds and explains any currency conversion. That connected chain is more useful than repeatedly citing the total income reported on her returns.