Company: SQFTP
Filing Date: 2025-10-14
Form Type: 424B5
Source: 0001493152-25-018010
Chunk: 50

Company: Presidio Property Trust, Inc.
Filing Date: 2025-10-14
Form: 424B5
Chunk 50
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 all distributions as made out of our current or accumulated earnings and profits. However, amounts withheld may be refundable if it is subsequently determined that the distribution was, in fact, in excess of our current and accumulated earnings and profits, provided that certain conditions are met.

Capital Gain Dividends and Distributions Attributable to a Sale or Exchange of United States Real Property Interests.

Distributions paid to a non-U.S. holder that we properly designate as capital gain dividends, other than those arising from the disposition of a USRPI, generally should not be subject to U.S. federal income taxation, unless:

| (1) | the investment in our capital                                                                                                       
 stock is treated as effectively connected income with the conduct by the non-U.S. holder of a trade or business within the United   
 States (and, if required by an applicable income tax treaty, the non-U.S. holder maintains a permanent establishment in the United  
 States to which such dividends are attributable), in which case the non-U.S. holder will be subject to the same treatment as U.S.   
 holders with respect to such gain, except that a non-U.S. holder that is a corporation may also be subject to a branch profits tax  
 of up to 30%, as discussed above; or                                                                                                |
| (2) | the non-U.S. holder is                                                                                                              
 a nonresident alien individual who is present in the United States for 183 days or more during the taxable year and certain other   
 conditions are met, in which case the non-U.S. holder will be subject to U.S. federal income tax at a rate of 30% on the non-U.S.   
 holder’s capital gains (or such lower rate specified by an applicable income tax treaty), which may be offset by U.S. source        
 capital losses of such non-U.S. holder (even though the individual is not considered a resident of the United States), provided the 
 non-U.S. holder has timely filed U.S. federal income tax returns with respect to such losses.                                       |

| S-30 |

Pursuant to the Foreign Investment in Real Property Tax Act (“FIRPTA”), distributions to a non-U.S. holder that are attributable to gain from sales, dispositions, or exchanges by us of USRPIs, whether or not designated as capital gain dividends, may cause the non-U.S. holder to be treated as recognizing such gain as income effectively connected with a U.S. trade or business. As a result of FIRPTA