Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 147

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 10
Chunk 147
---
 or tax arrangements between China and other jurisdictions. If we or
any of our subsidiaries established outside China are considered a PRC resident enterprise, it is unclear whether holders of our ordinary
shares would be able to claim the benefit of income tax treaties or agreements entered into between China and other countries or areas.
See “ Risk Factors-Risks Related to Doing Business in China-We may be treated as a resident enterprise for PRC tax purposes under
the PRC Enterprise Income Tax Law, and we may therefore be subject to PRC income tax on our global income.

U. S. Federal Income Taxation

The following is a discussion of certain material
U. S. federal income tax consequences of the acquisition, ownership, and disposition of our ordinary shares. This discussion does not purport
to be a comprehensive description of all of the tax considerations that may be relevant to a particular person’s decision to acquire
ordinary shares.

This discussion applies only to a U. S. Holder
that holds the ordinary shares as capital assets for U. S. federal income tax purposes. In addition, it does not describe all of the tax
consequences that may be relevant in light of a U. S. Holder’s particular circumstances, including the alternative minimum tax, the
Medicare contribution tax on net investment income, and tax consequences applicable to U. S. Holders subject to special rules, such as:

  certain financial institutions;  

  dealers or traders in securities that use a mark-to-market  

  persons holding ordinary shares as part of a straddle, conversion  

  persons whose functional currency for U. S. federal income  

  entities classified as partnerships for U. S. federal income  

  tax-exempt entities, “individual retirement accounts”  

  persons that own or are deemed to own ordinary shares representing  

  persons holding ordinary shares in connection with a trade  

If a partnership (or other entity that is classified
as a partnership for U. S. federal income tax purposes) owns ordinary shares, the U. S. federal income tax treatment of a partner will generally
depend on the status of the partner and the activities of the partnership. Partnerships owning ordinary shares and partners in such partnerships
should consult their tax advisers as to the particular U. S. federal income tax consequences of owning and disposing of ordinary shares.

This discussion is based on the Internal Revenue
Code of 1986, as amended, or the Code, administrative pronouncements, judicial decisions, final, temporary and proposed Treasury regulations,
and the income tax