Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 232

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 232
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. federal income tax at a rate of 15% of the amount realized upon
such disposition. We would be classified as a “United States real property holding corporation” if the fair market value of
our “United States real property interests” (as defined in the Code) equals or exceeds 50% of the sum of the fair market value
of our worldwide real property interests plus our other assets used or held for use in a trade or business, as determined for U.S. federal
income tax purposes. We believe that we are not and do not anticipate becoming a “United States real property holding corporation;”
however, such determination is factual in nature and subject to change and no assurance can be provided as to whether we will become a
“United States real property holding corporation” in the future.3

Information Reporting and Backup Withholding.

Information returns generally
will be filed with the IRS in connection with payments of distributions and the proceeds from a sale or other disposition of shares of
our Common Stock. A Non-U.S. holder may have to comply with certification procedures to establish that it is not a United States person
in order to avoid information reporting and backup withholding requirements. U.S. information reporting and backup withholding generally
will not apply to a Non-U.S. Holder who provides a properly executed IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable, or otherwise
establishes an exemption, provided that the applicable withholding agent does not have actual knowledge or reason to know the holder is
a U.S. person. Backup withholding (currently at a 24% rate) is not an additional tax. The amount of any backup withholding from a payment
to a Non-U.S. holder will be allowed as a credit against such holder’s U.S. federal income tax liability and may entitle such holder
to a refund, provided that the required information is timely furnished to the IRS.

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FATCA Withholding Taxes.

Sections 1471 through 1474
of the Code and the Treasury Regulations and administrative guidance promulgated thereunder (commonly referred to as “FATCA”)
generally impose withholding of 30% on payments of dividends on shares of our Common Stock to “foreign financial institutions”
(which is broadly defined for this purpose and in general includes investment vehicles) and certain other non-U.S. entities unless various
U.S. information reporting and due diligence requirements (generally relating to ownership by United States persons of interests in or