Company: TSI
Filing Date: 2025-12-18
Form Type: N-2/A
Source: 0001193125-25-324429
Chunk: 242

Company: TCW STRATEGIC INCOME FUND INC
Filing Date: 2025-12-18
Form: N-2/A
Chunk 242
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 applicability of these regulations in light of their individual circumstances.

Backup Withholding and Information Reporting

The Fund generally is required to withhold and remit to the U.S. Treasury a percentage of the taxable payments on the Fund’s shares and the proceeds from a repurchase of the Common Stock paid to an individual Common Stockholder if such Common Stockholder fails to provide the Fund with its correct taxpayer identification number (generally on an IRS form W-9) and to make required certifications or otherwise establish an exemption from backup withholding. Backup withholding is not an additional tax. Any amounts withheld pursuant to these rules may be credited against the applicable Common Stockholder’s U.S. federal income tax liability, provided the required information is timely furnished to the IRS.

Non-U.S. Common Stockholders

The U.S. federal income taxation of a Common Stockholder that is not a “U.S. person”, as defined in the Code for U.S. federal income tax purposes (a “non-U.S. Common Stockholder”) depends on whether the income that the Common Stockholder derives from the Fund is “effectively connected” with a U.S. trade or business carried on by the Common Stockholder.

If the income that a non-U.S. Common Stockholder derives from the Fund is not “effectively connected” with a U.S. trade or business carried on by such non-U.S. Common Stockholder, distributions of “investment company taxable income” will generally be subject to a U.S. federal withholding tax at a rate of 30% (or a lower rate under an applicable treaty).

Properly reported dividends received by a non-U.S. individual or non-U.S. entity are generally exempt from U.S. federal withholding tax when they are (a) Capital Gain Dividends, (b) paid in respect of the Fund’s “qualified net interest income” (generally, the Fund’s U.S. source interest income, reduced by expenses that are allocable to such income), or (c) paid in connection with the Fund’s “qualified short-term capital gains” (generally, the excess of the Fund’s net short-term capital gain over the Fund’s long-term capital loss for such taxable year). The exceptions to withholding for Capital Gain Dividends and “qualified short-term capital gain” dividends do not apply to (A) distributions to an individual non-U.S. stockholder who is present in the United States for a period or periods aggregating 183 days or more during the year of the distribution and (B)