Company: YSXT
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001410578-25-001545
Chunk: 177

Company: YSX Tech Co., Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 10
Chunk 177
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 U. S.;  

  a corporation (or other entity taxable as a corporation for U. S. federal income tax purposes) organized under the laws of the U. S., any state thereof or the District of Columbia;  

  an estate whose income is subject to U. S. federal income taxation regardless of its source; or  

  a trust that (1) is subject to the primary supervision of a court within the U. S. and the control of one or more U. S. persons for all substantial decisions or (2) has a valid election in effe...  

If a partnership (or other entities or arrangements treated as a partnership for U. S. federal income tax purposes) is a beneficial owner of our Class A Ordinary Shares, the tax treatment of a partner in the partnership will depend upon the status of the partner and the activities of the partnership. Partnerships and partners of a partnership holding our Class A Ordinary Shares are urged to consult their tax advisors regarding an investment in our Class A Ordinary Shares.

An individual is considered a resident of the U. S. for federal income tax purposes if he or she meets either the “ Green Card Test” or the “ Substantial Presence Test” described as follows:

Table of Contents

The Green Card Test: You are a lawful permanent resident of the United States, at any time, if you have been given the privilege, according to the immigration laws of the United States, of residing permanently in the United States as an immigrant. You generally have this status if the U. S. Citizenship and Immigration Services issued you an alien registration card, Form I-551, also known as a “green card.”

The Substantial Presence Test: If an alien is present in the United States on at least 31 days of the current calendar year, he or she will (absent an applicable exception) be classified as a resident alien if the sum of the following equals 183 days or more:

  The actual days in the United States in the current year; plus  

  One-third of his or her days in the United States in the immediately preceding year; plus  

  One-sixth of his or her days in the United States in the second preceding year.  

Taxation of Dividends and Other Distributions on our Class A Ordinary Shares

Subject to the PFIC rules discussed below, the gross amount of distributions made by us to you with respect to the Class A Ordinary Shares (including the amount of any taxes withheld therefrom) will generally be includable in your gross income