Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 152

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 10
Chunk 152
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 The ordinary shares
would be treated as “regularly traded” for any calendar year in which more than a de minimis quantity of the shares were traded
on a qualified exchange on at least 15 days during each calendar quarter. The Nasdaq Capital Market, where our ordinary shares are expected
to be listed, is a qualified exchange for this purpose. If a U. S. Holder makes the mark-to-market election, the U. S. Holder generally
will recognize as ordinary income any excess of the fair market value of the ordinary shares at the end of each taxable year over their
adjusted tax basis, and will recognize an ordinary loss in respect of any excess of the adjusted tax basis of the ordinary shares over
their fair market value at the end of the taxable year (but only to the extent of the net amount of income previously included as a result
of the mark-to-market election). If a U. S. Holder makes the election, the U. S. Holder’s tax basis in the ordinary shares will be
adjusted to reflect the income or loss amounts recognized. Any gain recognized on the sale or other disposition of ordinary shares in
a year in which we are a PFIC will be treated as ordinary income, and any loss will be treated as an ordinary loss (but only to the extent
of the net amount of income previously included as a result of the mark-to-market election, with any excess treated as a capital loss).
If a U. S. Holder makes the mark-to-market election, distributions paid on ordinary shares will be treated as discussed under “-Taxation
of Distributions” above.

We do not intend to provide the information necessary
for U. S. Holders to make qualified electing fund elections, which, if available, could materially affect the tax consequences of the ownership
and disposition of our ordinary shares if we were a PFIC for any taxable year. Therefore, U. S. Holders will not be able to make such elections.

If we are a PFIC for any taxable year during which
a U. S. Holder owns ordinary shares, we will generally continue to be treated as a PFIC with respect to the U. S. Holder for all succeeding
years during which the U. S. Holder owns ordinary shares, even if we cease to meet the threshold requirements for PFIC status.

If we were a PFIC for any taxable year during
which a U. S. Holder owned any ordinary shares, the U. S. Holder would generally be required to