Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 149

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 10
Chunk 149
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 S. Holder may have a foreign currency
gain or loss if the dividend is converted into U. S. dollars after the date of receipt.

Dividends will be treated as foreign-source income
for foreign tax credit purposes. As described in “ PRC Taxation,” dividends paid by the Company may be subject to PRC withholding
tax. For U. S. federal income tax purposes, the amount of the dividend income will include any amounts withheld in respect of PRC withholding
tax. Subject to applicable limitations, which vary depending upon the U. S. Holder’s circumstances, and subject to the discussion
above regarding concerns expressed by the U. S. Treasury, PRC taxes withheld from dividend payments (at a rate not exceeding the applicable
rate provided in the Treaty in the case of a U. S. Holder that is eligible for the benefits of the Treaty) generally will be creditable
against a U. S. Holder’s U. S. federal income tax liability. The rules governing foreign tax credits are complex, and U. S. Holders
should consult their tax advisers regarding the credibility of foreign tax credits in their particular circumstances. In lieu of claiming
a credit, a U. S. Holder may elect to deduct such PRC taxes in computing its taxable income, subject to applicable limitations. An election
to deduct foreign taxes instead of claiming foreign tax credits must apply to all foreign taxes paid or accrued in the taxable year.

Sale or Other Taxable Disposition of Ordinary
Shares

Except as described below under “ Passive
Foreign Investment Company Rules,” a U. S. Holder will generally recognize capital gain or loss on a sale or other taxable disposition
of ordinary shares in an amount equal to the difference between the amount realized on the sale or other taxable disposition and the U. S.
Holder’s tax basis in such ordinary shares disposed of, in each case as determined in U. S. dollars. The gain or loss will be long-term
capital gain or loss if, at the time of the sale or disposition, the U. S. Holder has owned the ordinary shares for more than one year.
Long-term capital gains recognized by non-corporate U. S. Holders may be subject to tax rates that are lower than those applicable to ordinary
income. The deductibility of capital losses is subject to limitations.

As described in “ PRC Taxation,” gains
on the sale of ordinary shares may be subject to PRC taxes. A U. S. Holder is entitled to use foreign tax