Identify the actual employer, position, expected hours and worker eligibility, with relevant employment and payroll evidence. Keep service-provider contracts separate from employee records.
Make the list reflect the real arrangements
If the business plans to hire employees later, describe that as a plan with supporting assumptions rather than presenting contractors as current employees. A corrected label cannot substitute for a real employment relationship.
Start with the event that generated the funds, then trace the relevant ownership, payments, accounts and currency conversions through to the actual investment. Documentation must also trace the lawful source and complete path of investment funds, distinguish capital from separate charges, and support at least ten full-time positions for qualifying US workers. Confirm that the selected model supports ten full-time positions for qualifying US workers per investor; each full-time position generally requires 35 or more working hours per week, while neither the investor nor derivative relatives may be counted. Begin with the specific money used, then work backward through purchase records, contracts, tax documents, loan papers, account statements, and transfer confirmations as the facts require. For each transaction, preserve the document that explains the entitlement, the tax consequence where relevant, and the movement into the investor's account.