The sale agreements and closing statements, the quota exchange transaction records, the original acquisition documents for the land, corporate and personal tax returns for the relevant years and the financial statements showing how the equity was built.
Build the history backwards from the sale to the first purchase
A source-of-funds file for farm proceeds works in layers. The top layer is the sale itself: the executed agreements for the land, the herd and the quota, the closing statements showing net proceeds and the bank credit entries that match them. The next layer explains how the family came to own what it sold. For land, that means the original deed and purchase financing, and the mortgage discharge if one was paid off from operations. For quota, the exchange or board records showing when units were acquired and at what cost. For the herd and equipment, the corporate balance sheets over time. Tax returns for the corporation and the parents across the years that generated the equity tie the layers together and show the income was declared. Where a document from decades ago no longer exists, a sworn explanation with the best available substitutes is acceptable, but the gap should be acknowledged. French-language documents need certified translations.
Hypothetical example: An independent funeral-home owner sells the business and plans to invest the proceeds through an EB-5 regional center. The first review produces a money trail from the original acquisition, through business tax filings and the sale closing, to the personal account and the investment transfer. If the company received the sale price, a distribution record and personal bank statement are needed before the investor can call the funds personal capital. The closing statement settles the sale amount; tax and banking records settle the route. Assemble those records before subscription, because EB-5 capital must remain at risk and the project must meet its job-creation requirements while the investor seeks conditional residence.