Company: AEMD
Filing Date: 2025-08-29
Form Type: S-1/A
Source: 0001683168-25-006537
Chunk: 66

Company: AETHLON MEDICAL INC
Filing Date: 2025-08-29
Form: S-1/A
Chunk 66
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 values of the
components of the unit at the time of acquisition.

| 38 |

Information Reporting and Backup Withholding. In general, information reporting requirements may apply to dividends paid to a U.S. holder and to the proceeds of the
sale or other disposition of our shares of common stock, unless the U.S. holder is an exempt recipient. Backup withholding may apply to
such payments if the U.S. holder fails to provide a taxpayer identification number, a certification of exempt status or has been notified
by the IRS that it is subject to backup withholding (and such notification has not been withdrawn).

Any amounts withheld under the
backup withholding rules generally should be allowed as a refund or a credit against a U.S. holder’s U.S. federal income tax liability
provided the required information is timely furnished to the IRS.

Non-U.S. holders

This section applies to you if
you are a “Non-U.S. holder.” As used herein, the term “Non-U.S. holder” means a beneficial owner of our common
stock who or that is for U.S. federal income tax purposes:

| · | a non-resident alien individual (other than certain former citizens and residents of the U.S. subject to U.S. tax as expatriates); |
| · | a foreign corporation or                                                                                                           |
| · | an estate or trust that is not a U.S. holder;                                                                                      |

but generally does not include
an individual who is present in the U.S. for 183 days or more in the taxable year of disposition. If you are such an individual, you should
consult your tax advisor regarding the U.S. federal income tax consequences of the acquisition, ownership or sale or other disposition
of our common stock.

Taxation of Distributions.
In general, any distributions we make to a Non-U.S. holder of shares of our common stock, to the extent paid out of our current or accumulated
earnings and profits (as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax purposes
and, provided such dividends are not effectively connected with the Non-U.S. holder’s conduct of a trade or business within the
United States, we will be required to withhold tax from the gross amount of the dividend at a rate of 30%, unless such Non-U.S. holder
is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility
for such reduced rate (usually on an IRS