Company: SQFTP
Filing Date: 2025-07-15
Form Type: 424B5
Source: 0001641172-25-019665
Chunk: 103

Company: Presidio Property Trust, Inc.
Filing Date: 2025-07-15
Form: 424B5
Chunk 103
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 shares of our capital stock will be treated under Section 302 of the Code as a distribution (and taxable as a dividend
to the extent of our current and accumulated earnings and profits) unless the redemption or repurchase satisfies one of the tests set
forth in Section 302(b) of the Code and is therefore treated as a sale, disposition, or exchange of the redeemed or repurchased shares. See “—
Taxation of Taxable U.S. Holders of Our Capital Stock — Redemption or Repurchase by Us.” Qualified shareholders and their
owners may be subject to different rules, and should consult their tax advisors regarding the application of such rules. If the redemption
or repurchase of shares is treated as a distribution, the amount of the distribution will be measured by the amount of cash and the fair
market value of any property received. See “— Taxation of Non-U.S. Holders of Our Capital Stock — Distributions Generally”
above. If the redemption or repurchase of shares is not treated as a distribution, it will be treated as a taxable sale or exchange in
the manner described above under “— Sale of Our Capital Stock.”

Information Reporting and Backup Withholding

U.S. Holders.

A U.S. holder may be subject to information reporting and backup withholding when such holder receives payments on our capital stock or proceeds from the sale or other taxable disposition of such stock. Certain U.S. holders are exempt from backup withholding, including corporations and certain tax-exempt organizations. A U.S. holder will be subject to backup withholding if such holder is not otherwise exempt and:

| ● | the                                                                                                                                
 holder fails to furnish the holder’s taxpayer identification number, which for an individual is ordinarily his or her social       
 security number;                                                                                                                   |
| ● | the                                                                                                                                
 holder furnishes an incorrect taxpayer identification number;                                                                      |
| ● | the                                                                                                                                
 applicable withholding agent is notified by the IRS that the holder previously failed to properly report payments of interest or   
 dividends; or                                                                                                                      |
| ● | the                                                                                                                                
 holder fails to certify under penalties of perjury that the holder has furnished a correct taxpayer identification number and that 
 the IRS has not notified the holder that the holder is subject to backup withholding.                                              |

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may 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. U.S. holders should consult their tax