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At what point should an EB-5 investor expect to receive a K-1 tax form?

While this depends on the terms of the regional center, typically a K-1 will not be issued until after Form I-526 is approved since, in most cases, the invested funds will not be taken from escrow until USCIS approves the petition. In some cases, investors may receive a Schedule K-1 whenever the new commercial enterprise files its annual tax return.