Company: BIAF
Filing Date: 2025-06-27
Form Type: POS AM
Source: 0001641172-25-016923
Chunk: 160

Company: bioAffinity Technologies, Inc.
Filing Date: 2025-06-27
Form: POS AM
Chunk 160
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 sell our Common Stock through a non-U.S. office of a broker that is:

| ● | a                                                                  
 U.S. person (including a foreign branch or office of such person); |

| 93 |

| ● | a                                                                                              
 “controlled foreign corporation” for U.S. federal income tax purposes;                         |
| ● | a                                                                                              
 foreign person 50% or more of whose gross income from certain periods is effectively connected 
 with a U.S. trade or business; or                                                              |
| ● | a                                                                                              
 foreign partnership if at any time during its tax year (a) one or more of its partners are     
 U.S. persons who, in the aggregate, hold more than 50% of the income or capital interests      
 of the partnership or (b) the foreign partnership is engaged in a U.S. trade or business,      
 unless the broker has documentary evidence that the beneficial owner is a Non-U.S. Holder      
 and certain other conditions are satisfied, or the beneficial owner otherwise establishes      
 an exemption (and the broker has no actual knowledge or reason to know to the contrary).       |

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a Non-U.S. Holder’s U.S. federal income tax liability, provided the required information is timely furnished to the IRS.

Foreign Account Tax Compliance Act (“FATCA”)

A U.S. federal withholding tax of 30% may apply to dividends paid to a foreign financial institution (as specifically defined by the applicable rules) unless such institution enters into an agreement with the U.S. government to withhold on certain payments and to collect and provide to the U.S. tax authorities substantial information regarding U.S. account holders of such institution (which includes certain equity holders of such institution, as well as certain account holders that are foreign entities with U.S. owners). This U.S. federal withholding tax of 30% will also apply to dividends paid to a non-financial foreign entity unless such entity provides the withholding agent with either a certification that it does not have any substantial direct or indirect U.S. owners or provides information regarding direct and indirect U.S. owners of the entity. The 30% federal withholding tax described in this paragraph cannot be reduced under an income tax treaty with the United States or by providing an IRS Form W-8BEN or similar documentation. The withholding tax described above will not apply if the foreign financial institution or non-financial foreign entity otherwise qualifies for an exemption from