Bring the share certificate or cap table entry, the shareholders' agreement showing the absence of a management role, dividend or distribution statements, any sale agreement and closing statement, and the tax filings reporting that income. Then bring the U.S. enterprise's own formation, ownership and contract documents.
Build one clean path per dollar
Match each transfer into the U.S. business to a specific documented origin: sale proceeds, a distribution, salary, or another lawful source. Keep bank confirmations for every leg so a reviewer can follow the money without assumptions.
Where a record is missing, ask what alternative evidence the holder can produce. Files are commonly supplemented, and identifying a weak link early is more useful than a tidy summary nobody can trace. An accountant’s letter characterises a transaction; a bank record evidences it, and only the second can be checked against anything.
Prefer the instruments generated when each event happened: the subscription agreement or share certificate for the original purchase, the closing statement for a sale, board or partner resolutions for a distribution, the notice of assessment for the year the income was reported, and transfer confirmations carrying originator and beneficiary details for every leg of the journey. A summary schedule is useful as a map through those exhibits and does not replace one of them. Where an intermediary holds the underlying paper, request it early, since institutions release historical records on their own timetable and a missing leg is far easier to fill before the file is assembled.