Abstract Human Immunodeficiency Virus (HIV) persists as a transcriptionally silent, latent provirus despite optimal therapy. Latently infected cells avoid immune detection and viral cytopathic effects becoming a long-lived reservoir of HIV. To elucidate factors responsible for the establishment of latency, our lab developed two novel HIV-1 reporter constructs (89.6 VT1 and 454 VT2). Studies using these reporters demonstrated that the multiplicity of infection (MOI) (the ratio of viral particles to cells) strongly correlated with the proportion of active versus latent infection in a “quiescent” T cell line. This observation suggested the hypothesis that at low viral inoculum, the availability of a viral factor, such as the HIV transactivator of transcription (Tat), was limiting and affected the likelihood that active versus latent infection was established. To test this, we (1) examined relative tat levels in reporter viruses that established different proportions of latent versus active infection (2) measured active versus latent infection in a cell line that constitutively overexpressed tat and (3) modified the dual reporter 89.6 VT1 to overexpress tat after an IRES element. In every case, higher tat levels correlated with increased active infection and a reduction in dependency of active infection on the amount of inoculum. Ongoing studies will test the extent to which Tat levels vary in native HIV proviral genomes. These studies provide insight into the molecular mechanisms that govern latency establishment at high versus low viral infection conditions and may shed light on new approaches to eradicate latently infected cells. Supported by grants from NIH/ NIAID (R01 AI148084 S1)