Yes. A dividend is a lawful source of funds when the retained earnings behind it are documented with financial statements, tax filings and the resolution declaring it, and the payment can be traced into the investor's account and on to the enterprise.
The dividend is lawful; the earnings behind it must be shown
EB-5 does not restrict the type of lawful source an investor uses, but it requires the source to be proven rather than asserted. A dividend shifts the question one level back: where did the corporation's retained earnings come from? The answer is the company's own history, shown through several years of financial statements, corporate income-tax returns, the general ledger entries for the dividend and the directors' resolution authorizing it. The investor's personal tax filings should show the dividend received. From there the path is a matter of bank records: the corporate account to his personal account, and his personal account to the U.S. enterprise or its escrow agent. Any shareholder loan, related-company transfer or unusual deposit in those accounts will draw a request for evidence, so it is better to explain them in the first filing. The sale of the tractor units follows the same pattern: ownership, sale, deposit.
Hypothetical example: a warehouse investor uses a dividend from a family transport company and proceeds from a trailer sale, but one bank statement also contains a large related-party transfer. The first review should trace each source separately from the business history to the investor and then to the new commercial enterprise. Tax returns, resolutions, sale documents, bank statements and a written explanation settle the path; a summary chart helps but cannot replace them. The investment must be capital placed at risk in the enterprise, and the project must support the required job creation. A common error is beginning with the final wire and leaving unexplained deposits behind it. Sequence the evidence from oldest source record forward, so every material movement has a contemporaneous document rather than a later reconstruction.
An approved investor petition is not residence by itself. After the applicable immigrant-visa or adjustment step, the investor receives conditional permanent residence and later seeks removal of conditions while showing that the investment and job requirements were met.