Can I provide source of funds documentation without any tax returns?

For E-2 you are not required to trace the lawful source of funds, so for now you should be able to proceed.

If your goal is to start E-2 visa, ensure you follow its specific rules and regulations relating to E-2. Your E-2 plan is plausible. However, if your ultimate goal is to later transform the E-2 business to an EB-5-compliant venture, by all means, make sure you put together a good business plan which meets all the EB-5 requirements. The requirements of one visa program to another one is not interchangeable. With regards to tax returns, E-2 does not require tax information; you will need it only in the EB-5 petition. Thus, for E-2 purposes, all records such as invoices and contracts are good enough to prove source of funds to secure the E-2 visa. The EB-5 requirements do require proof of filing tax returns for the last five years and that the source of your investment funds is legal.

You do not need tax returns if you have not filed any yet.

Yes, you can prepare your case without tax returns as long as other documentation is available to demonstrate lawful source of funds. Many jurisdictions do not have personal income tax returns. Your accountant or tax attorney should also provide a letter indicating when taxes are required to be filed with an appropriate excerpt from the local tax code or regulation as applicable. You should keep in mind that, if you initially apply for E-2, your business must be properly structured from the very beginning in order to qualify for EB-5 down the road. Hire an experienced immigration attorney.

With respect to applying for an E-2 non-immigrant visa, you must only show that you have sufficient funds and you have, or are in the process of making, a substantial investment in the U.S. You would prove a lawful source of funds at the time you file your EB-5 investor petition on Form I-526 in order to qualify for permanent residency.

Tax returns are great pieces of evidence, but not technically required. Other sources can be used. An experienced EB-5 attorney will be able to put together the right documents for an approval source of funds portion of the petition.

If you are going to apply for an E-2, you do not ordinarily need tax returns. There are many countries that do not have individual personal tax returns. The government is flexible but strict on proving lawful source of funds but as long as it is clearly legally earned money, you can get an approval. If you going to use money invested in the E-2, be very careful to plan the EB-5 case from the beginning, or most likely you will not qualify.

You do not need to provide tax returns as long as you have enough documents to prove legitimate source of funding.

It should work. Taxes are not required as long as we have a logical way of explaining the source.

It sounds like you have a great plan. I would recommend that you retain an investment immigration attorney now and develop a plan to move forward on your E-2 and your E-2s conversion to EB-5. From the very beginning you will want to have a business plan with a planning template that will assure you reach your ultimate goal.