Company: DEFI
Filing Date: 2025-11-04
Form Type: POS AM
Source: 0001999371-25-016766
Chunk: 158

Company: Tidal Commodities Trust I
Filing Date: 2025-11-04
Form: POS AM
Chunk 158
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 a beneficial owner could be subject to this 30% withholding tax with respect to distributions on its shares. Under certain circumstances, a beneficial owner might be eligible for refunds or credits of such taxes. Prospective Non-U.S. Shareholders should consult their own tax advisor regarding these and other tax issues unique to Non-U.S. Shareholders. 128 Backup Withholding U.S. Shareholders. A U.S. Shareholder may be subject to information reporting and backup withholding when such U.S. Shareholder receives taxable distributions on the shares and proceeds from the sale or other disposition of the shares (including a redemption of the shares). Certain U.S. Shareholders, including, but not limited to, banks and corporations, generally are exempt from information reporting and backup withholding. A U.S. Shareholder will be subject to backup withholding if such U.S. Shareholder is not otherwise exempt and:

| ● | such                                                                                  
 U.S. Shareholder fails to furnish the U.S. Shareholder’s U.S. taxpayer identification 
 number or “TIN,” which, for an individual, generally is his or her U.S. social        
 security number;                                                                      |

| ● | the                                                                                
 IRS notifies the payor that such U.S. Shareholder furnished an incorrect U.S. TIN; |

| ● | the                                                                                          
 Fund is notified by the IRS that the U.S. Shareholder has failed properly to report payments 
 of interest or dividends; or                                                                 |

| ● | such                                                                                       
 U.S. Shareholder fails to certify, under penalties of perjury, on an IRS Form W-9 (Request 
 for Taxpayer Identification Number and Certification) or a suitable substitute form (or    
 other applicable certificate), that the U.S. Shareholder has furnished a correct U.S.      
 TIN and that the IRS has not notified the U.S. Shareholder that the U.S. Shareholder       
 is subject to backup withholding.                                                          |

U.S. Shareholders should consult their tax advisors regarding their qualification for an exemption from backup withholding and the procedures for obtaining such an exemption, if applicable. Backup withholding is not an additional U.S. federal income tax, and taxpayers may use amounts withheld as a credit against their U.S. federal income tax liability or may claim a refund if they timely provide certain information to the IRS. Non-U.S. Shareholders. The amount of taxable distributions that the Fund pays to any documented Non-U.S. Shareholder on the shares will be reported to the Non-U.S. Shareholder and to the IRS