Company: BLLN
Filing Date: 2025-09-17
Form Type: DRS/A
Source: 0001193125-25-206347
Chunk: 308

Company: BillionToOne, Inc.
Filing Date: 2025-09-17
Form: DRS/A
Chunk 308
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 between the United States and the
non-U.S. holder’s country of residence. You should consult your own tax advisors regarding your entitlement to benefits under a relevant income tax treaty. Generally, in order for the applicable
withholding agent to withhold tax at a lower treaty rate, a non-U.S. holder must certify its entitlement to treaty benefits. A non-U.S. holder generally can meet this
certification requirement by providing an IRS Form W-8BEN, W-8BEN-E or other appropriate IRS
W-8 form (or any successor or substitute form thereof) to the applicable withholding agent. If the non-U.S. holder holds the stock through a financial institution or
other agent acting on the holder’s behalf, the holder will be required to provide appropriate documentation to the holder’s agent. The holder’s agent will then be required to provide certification to the applicable withholding
agent, either directly or through other intermediaries. Any such certifications provided to an applicable withholding agent or intermediary must be updated periodically. If you are eligible for a reduced rate of U.S. federal withholding tax under an
income tax treaty, you may generally obtain a refund or credit of any excess amounts withheld by filing an appropriate claim for a refund with the IRS in a timely manner.

Dividends received by a non-U.S. holder that are effectively connected with a U.S. trade or business conducted by the non-U.S. holder, and if required by an applicable income tax treaty between the United States and the

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non-U.S.holder’s country of residence, are attributable to a permanent establishment or fixed base maintained by the non-U.S.holder in the United States, are not subject to U.S. withholding tax. To obtain this exemption, a non-U.S.holder must provide the applicable withholding agent with an IRS Form W-8ECI(or any successor or substitute form thereof) properly certifying such exemption, and periodically update such certification. Such effectively connected dividends, although not subject to withholding tax, are taxed at the same U.S. federal income tax rates applicable to U.S. persons, net of certain deductions and credits. In addition to being taxed at U.S. federal income tax rates, dividends received by a corporate non-U.S.holder that are effectively connected with a U.S. trade or business of the corporate non-U.S.holder may also be subject to a branch profits tax at a rate of 30% or such lower rate as may be specified by an applicable tax treaty. Gain on sale or