Company: VLDXW
Filing Date: 2025-08-07
Form Type: S-1
Source: 0001641172-25-022475
Chunk: 153

Company: Velo3D, Inc.
Filing Date: 2025-08-07
Form: S-1
Chunk 153
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 return of capital. In the case of any shares of common stock originally acquired as part of an investment unit, the acquisition cost for the share of common stock that were part of such unit would equal an allocable portion of the acquisition cost of the unit based on the relative fair market values of the components of the unit at the time of acquisition.

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status or has been notified by the IRS that it is subject to backup withholding (and such notification has not been withdrawn).

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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.

Material U.S. Federal Income Tax Consequences for Non-U.S. Holders

The following summary describes the material U.S. federal income tax consequences of the ownership and disposition of our common stock acquired in this offering by Non-U.S. Holders (as defined below). This discussion is not a complete analysis of all potential U.S. federal income tax consequences relevant to a Non-U.S. Holder’s particular circumstances, and does not deal with non-U.S., state and local tax consequences that may be relevant to Non-U.S. Holders, nor does it address any U.S. federal tax consequences (such as gift and estate taxes) other than income taxes. Special rules different from those described below may apply to certain Non-U.S. Holders that are subject to special treatment under the Code, such as:

| ● | banks,                                                                                                                               
 insurance companies and other financial institutions,                                                                                |
| ● | tax-exempt                                                                                                                           
 organizations,                                                                                                                       |
| ● | brokers,                                                                                                                             
 dealers and certain electing traders in securities who mark their securities positions to market for U.S. tax purposes,              |
| ● | certain                                                                                                                              
 former U.S. citizens or long-term residents,                                                                                         |
| ● | “controlled                                                                                                                          
 foreign corporations,”                                                                                                               |
| ● | “passive                                                                                                                             
 foreign investment companies,”                                                                                                       |
| ● | corporations                                                                                                                         
 that accumulate earnings to avoid U.S. federal income tax