Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 230

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 230
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 its source; or              |
| ● | a trust, if (i) a court within the United States is able to exercise primary supervision over the administration of the trust and one      
 or more United States persons (as defined in the Code) have authority to control all substantial decisions of the trust or (ii) it has     
 a valid election in effect under Treasury Regulations to be treated as a United States person.                                             |

| 130 |

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
(or, if required by an applicable income tax treaty, attributable to a U.S. permanent establishment or fixed base maintained by such Non-U.S.
holder in the United States), us or the applicable withholding agent 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 Form W-8BEN or W-8BEN-E). Any distribution
not constituting a dividend will be treated first as reducing (but not below zero) the Non-U.S. holder’s adjusted tax basis in its
shares of our Common Stock and, to the extent such distribution exceeds the Non-U.S. holder’s adjusted tax basis, as gain realized
from the sale or other disposition of the Common Stock, which will be treated as described under “Non-U.S. Holders - Gain on Sale, Taxable Exchange or Other Taxable Disposition of Shares of Our Common Stock” below.

The withholding tax generally
does not apply to dividends paid to a Non-U.S. holder who provides a Form W-8ECI, certifying that the dividends are effectively connected
with the Non-U.S. holder’s conduct of a trade or business within the United States (and, if a tax treaty applies, are attributable
to a permanent establishment or fixed base maintained by the Non-U.S. holder in the United States). Instead, the effectively connected
dividends generally will be subject to regular U.S. federal