EB5 Investors Magazine Volume 7, Issue 1 - Page 45

EB5INVESTORS.COM 43 N avigating the C omplex W orld of U.S. T axation for EB-5 I nvestors Be sure to plan any international move ahead of time to find the most suitable tax strategy based on the investor’s country of origin, asset value and time spent in the United States. By Maria Antonietta Diaz W hen an EB-5 investor is looking to make a n i nve st me nt i n a r u sh to comple te t h e i m m i g r a nt v i s a a p pl i c a t i o n a n d source of funds (SOF) documentation, there are very important tax implications of the investment that are usually overlooked. These implications are linked to the fact of becoming a U.S. resident for tax purposes. Depending on how the investment in the EB-5 project is structured, the non-resident alien may be subject to U.S. ta xat ion. This may