Company: FCRX
Filing Date: 2025-06-06
Form Type: N-2/A
Source: 0001193125-25-137120
Chunk: 57

Company: Crescent Capital BDC, Inc.
Filing Date: 2025-06-06
Form: N-2/A
Chunk 57
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 the non-U.S.stockholder’s allocable share of the tax we pay on the capital gain deemed to have been distributed. To obtain the refund, the non-U.S.stockholder must obtain a U.S. taxpayer identification number (if one has not been previously obtained) and file a U.S. federal income tax return even if the non-U.S.stockholder would not otherwise be required to obtain a U.S. taxpayer identification number or file a U.S. federal income tax return. 67 We have the ability to declare a large portion of a dividend in shares of our common stock. As long as a certain portion of such dividend is available to be paid in cash and certain requirements are met, the entire distribution will be treated as a dividend for U.S. federal income tax purposes. As a result, our non-U.S.stockholders will be taxed on 100% of the fair market value of the dividend on the date the dividend is received in the same manner as a cash dividend (including the application of withholding tax rules described above), even if most of the dividend is paid in shares of our common stock. In such a circumstance, we may be required to withhold all or substantially all of the cash we would otherwise distribute to a non-U.S.stockholder. WITHHOLDING AND INFORMATION REPORTING ON FINANCIAL ACCOUNTS Pursuant to Sections 1471 to 1474 of the Code and the U.S. Treasury regulations thereunder, the relevant withholding agent generally will be required to withhold 30% of any dividends paid on our preferred stock or common stock to: (i) a foreign financial institution unless such foreign financial institution agrees to verify, report and disclose its U.S. accountholders and meets certain other specified requirements or (ii) a non-financialforeign entity that is the beneficial owner of the payment unless such entity certifies that it does not have any substantial U.S. owners or provides the name, address and taxpayer identification number of each substantial U.S. owner and such entity meets certain other specified requirements or is subject to an applicable “intergovernmental agreement.” In certain cases, the relevant foreign financial institution or non-financialforeign entity may qualify for an exemption from, or be deemed to be in compliance with, these rules. Certain jurisdictions have entered into agreements with the United States that may supplement or modify these rules. Non-U.S.stockholders are urged to consult their tax advisors regarding the particular consequences to them of this legislation and guidance. We will not pay any additional amounts in respect of any amounts withheld.