Company: BLLN
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001193125-25-242632
Chunk: 318

Company: BillionToOne, Inc.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 318
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 payer does not have actual knowledge or reason to know that such holder is a U.S.
person), generally on a properly executed IRS Form W-8BEN or W-8BEN-E or other appropriate IRS Form W-8 (or any successor or substitute form thereof), or otherwise establishes an exemption.

Information reporting and backup
withholding generally are not required with respect to the amount of any proceeds from the sale or other disposition of our Class A common stock by a non-U.S. holder outside the United States through a
foreign office of a foreign broker that does not have certain specified connections to the United States. However, if a non-U.S. holder sells or otherwise disposes of its shares of Class A common stock
through a U.S. broker or the U.S. offices of a foreign broker, the broker will generally be required to report the amount of proceeds paid to the non-U.S. holder to the IRS and impose backup withholding on
that amount unless such non-U.S. holder provides appropriate certification to the broker of its status as a non-U.S. holder (and the payer does not have actual knowledge
or reason to know that such holder is a U.S. person) or otherwise establishes an exemption.

Backup withholding is not an additional tax. Any amounts withheld under
the backup withholding rules from a payment to a non-U.S. holder generally can be credited against the non-U.S. holder’s U.S. federal income tax liability, if any,
or refunded, provided that the required information is furnished to the IRS in a timely manner. Non-U.S. holders should consult their tax advisors regarding the application of the information reporting and
backup withholding rules to them.

Foreign account tax compliance act

Under the Foreign Account Tax Compliance Act (FATCA), a withholding tax of 30% applies to certain payments to foreign financial institutions, including investment funds,
and certain other non-U.S. entities that fail to comply with certain information reporting and certification requirements pertaining to their direct and indirect U.S. securityholders and/or U.S. accountholders
and do not otherwise qualify for an exemption. Under applicable Treasury Regulations and IRS guidance, this withholding currently applies to payments of dividends,

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if any, on, and, subject to the proposed Treasury Regulations discussed below, gross proceeds from the sale or other disposition of our Class A common stock. An intergovernmental agreement
between the United States and a foreign country may modify the requirements described in this paragraph.

While, beginning on January 1, 201