Company: SQFTP
Filing Date: 2025-12-15
Form Type: S-11
Source: 0001493152-25-027787
Chunk: 91

Company: Presidio Property Trust, Inc.
Filing Date: 2025-12-15
Form: S-11
Chunk 91
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 UNDER OTHER U.S. FEDERAL TAX LAWS (INCLUDING ESTATE AND GIFT TAX LAWS), UNDER THE LAWS OF ANY STATE, LOCAL OR NON-U.S. TAXING JURISDICTION OR UNDER ANY APPLICABLE TAX TREATY.

For purposes of this discussion, a “U.S. holder” is a beneficial owner of our capital stock that, for U.S. federal income tax purposes, is or is treated as:

| ● | an                                                                                                                                 
 individual who is a citizen or tax resident of the United States and who owns our capital stock directly or through an entity that 
 is disregarded for U.S. federal income tax purposes;                                                                               |
| ● | a                                                                                                                                  
 corporation created or organized under the laws of the United States, any state thereof, or the District of Columbia that is not   
 an “S corporation” as defined in Section 1361 of the Code;                                                                         |
| ● | an                                                                                                                                 
 estate, the income of which is subject to U.S. federal income tax regardless of its source; or                                     |

| 57 |

| ● | a                                                                                                                                
 trust that (1) is subject to the primary supervision of a U.S. court with respect to its administration and under the control of 
 one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code) or (2) has a valid election          
 in effect to be treated as a United States person for U.S. federal income tax purposes.                                          |

For purposes of this discussion, a “non-U.S. holder” is any beneficial owner of our capital stock that is neither a U.S. holder, an entity treated as a partnership for U.S. federal income tax purposes, or a corporation created or organized under the laws of the United States, any state thereof, or the District of Columbia, that is an “S corporation” as defined in Section 1361 of the Code.

If an entity treated as a partnership or an S corporation for U.S. federal income tax purposes holds our capital stock, the tax treatment of a partner in the partnership or shareholder in the S corporation will depend on the status of the partner or shareholder, the activities of the partnership or S corporation and certain determinations made at the partner or shareholder level. Accordingly, partnerships or S corporations holding our capital stock and the partners in such partnerships or shareholders in such S corporation should consult their tax advisors regarding the U.S. federal income tax consequences to them.

Taxation of Taxable U.S