Payroll registers, employment agreements, tax and wage filings, personnel records and organizational charts covering the relevant period. The record has to show that identified positions existed, were full-time and were held by qualifying workers.
The evidence is created by running the business properly
There is no way to produce this record retrospectively. It accumulates month by month from ordinary payroll and personnel administration, which is why the administrative setup at the start of operations matters so much. Use a proper payroll service rather than informal arrangements, keep employment agreements for every hire, retain the wage filings, and maintain an organizational chart that is updated as people join.
Keep family members' roles clearly documented too, since the record needs to show which positions are being counted and which are not. A business that does all this as a matter of routine will have the file when it is needed and will not have to reconstruct anything. Hypothetical example: Arman is using retained earnings from a chain of custom orthotics clinics for an immigrant-investor project.
The initial document review should build a dated ledger from business earnings, through taxes and distributions, to the investment account. Corporate financial statements establish a different fact from personal tax returns or wire confirmations, so label the purpose of each item. Obtain certified or translated records early where needed.
A common failure is offering a large current bank balance without the earlier records that explain how it accumulated, or presenting a project brochure without the documents that describe how jobs will be created.