Company: ARAI
Filing Date: 2025-06-17
Form Type: S-1
Source: 0001641172-25-015428
Chunk: 158

Company: Arrive AI Inc.
Filing Date: 2025-06-17
Form: S-1
Chunk 158
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 or
purchase price, less any prior distributions treated as a return of capital. Gain or loss will be long-term capital gain or loss if the
U.S. holder has held the common stock for more than one year. Long-term capital gains of non-corporate U.S. holders are generally taxed
at preferential rates. The deductibility of capital losses is subject to certain limitations.

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 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such notification has not been withdrawn).

Any amounts withheld under
the backup withholding rules will 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.

Unearned Income Medicare Tax

A 3.8% Medicare contribution
tax will generally apply to all or some portion of the net investment income of a U.S. holder that is an individual with adjusted gross
income that exceeds a threshold amount ($200,000, or $250,000 if married filing jointly).

Consequences to Non-U.S. Holders

The following is a summary
of the U.S. federal income tax consequences that will apply to a non-U.S. holder of our securities. For purposes of this summary, a Non-U.S.
Holder is any beneficial owner of our Common Stock, other than a partnership, that is not:

| ● | an individual who is a citizen or resident of the United States;                                                                     |
| ● | a corporation, or other entity taxable as a corporation for U.S. federal                                                             
 income tax purposes, created or organized under the laws of the United States, any state therein or the District of Columbia;        |
| ● | a trust if it (i) is subject to the primary supervision of a U.S. court                                                              
 and one of more U.S. persons have authority to control all substantial decisions of the trust or (ii) has a valid election in effect 
 under applicable U.S. Treasury regulations to be treated as a U.S. person; or                                                        |
| ● | an estate whose income is subject to U.S. income tax regardless