Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 223

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 10
Chunk 223
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 is present

in the United States for 183 days or

more during the taxable year of disposition and other conditions

are met.

If the

Non-U. S. Holder

is engaged

in a

U. S. trade

or business

for U. S.

federal income

tax purposes,

the

income

from

our

common

stock,

including

dividends

and

the

gain

from

the

sale,

exchange

or

other

disposition

of

the

common

stock,

that

is

effectively

connected

with

the

conduct

of

that

U. S.

trade

or

business

will

generally

be

subject

to

U. S.

federal

income

tax

in

the

same

manner

as

discussed

in

the

previous section relating

to the taxation

of U. S. Holders.

In addition, in

the case of

a corporate Non-U. S.

Holder, such Holder’s

earnings and

profits that

are attributable

to the effectively

connected income,

subject

to certain adjustments, may be subject to an additional U. S. federal branch profits tax at a rate of 30%, or

at a lower rate as may be specified by an applicable U. S. income

tax treaty.

Backup Withholding and Information Reporting

In general, dividend

payments, or other

taxable distributions, made

within the United States

to a holder will

be subject to U. S.

federal information reporting requirements. Such payments will

also be subject to

U. S.

federal “backup withholding” if paid to a non-corporate U. S. holder who:

•

fails to provide an accurate taxpayer identification number;

•

is notified by the IRS that he has failed to report all interest or dividends

required to be

shown on his U. S. federal income tax returns; or

•

in certain circumstances, fails to comply with applicable certification

requirements.

Non-U. S.

Holders

may

be

required

to

establish

their

exemption

from

information

reporting

and

backup

withholding by certifying their status on an applicable IRS Form

W-8.

If a holder sells

his common stock to

or through a U. S.

office of a broker,

the payment of the

proceeds is

subject to

both backup