Yes, 401(k) funds are allowable for EB-5 investments.

You must demonstrate that the capital you will invest was obtained through lawful means. It is likely that USCIS will want to see how you lawfully earned the funds that you deposited into your retirement account.

This means that you will have to produce income tax returns or other credible evidence of your earnings from employment for an extended period of time.

NOTE: You should consult with a tax specialist or retirement account financial adviser on the penalties and other possible consequences for early withdrawal of funds from such an account.