Yes, if the land itself was lawfully acquired and the sale, the taxes and the transfer of the proceeds are documented step by step. As of September 7, 2026 the threshold is US$1,050,000, or US$800,000 in a targeted employment area or infrastructure project, and the capital must be at risk and support ten full-time jobs.
Lawful source starts with how the family got the land
USCIS asks two questions about the money: where it came from and how it reached the investment. For farmland the first question runs back through the family. If the land was bought decades ago, the deed and any mortgage records show a lawful purchase; if it was inherited, the will and probate grant show the transfer; if it was received as a gift within the family, a gift letter and the giver’s own source evidence are needed.
The second question is the path: the sale agreement, the lawyer’s trust account statement, the deposit and the wire to the project. Capital gains tax on the sale is part of the picture, and the return showing it should be included. Beyond source and path, the investor must place the required amount at risk in a new commercial enterprise that will create at least ten full-time positions for qualifying U.S.
workers, and must engage in management or policy formulation. Confirm the threshold on the filing date.