Company: MYI
Filing Date: 2025-07-15
Form Type: 425
Source: 0001193125-25-159406
Chunk: 40

Company: BLACKROCK MUNIYIELD QUALITY FUND III, INC.
Filing Date: 2025-07-15
Form: 425
Chunk 40
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 before the payment a properly completed and executed IRS Form W-8BENor W-8BEN-E.In order to obtain an exemption from withholding on the grounds that the Non-U.S.Stockholder holds its Shares in connection with a trade or business conducted in the United States, the Non-U.S.Stockholder must deliver to the Depositary a properly completed and executed IRS Form W-8ECI.Such forms (and additional IRS forms) may be obtained from the Information Agentor the IRS at www.irs.gov. A tendering Non-U.S.Stockholder who realizes a capital gain on a tender of Shares will generally not be subject to U.S. federal income tax on such gain, unless (i) the gain is effectively connected with the Non-US.Shareholder’s conduct of a U.S. trade or business (and, if required under an applicable income tax treaty, is attributable to a U.S. permanent establishment) or (ii) the Non-U.S.Stockholder is an individual who is physically present in the United States for 183 days or more during the tax year and certain other 14

conditions are satisfied. A tendering Non-U.S.Stockholder who realizes a capital gain may be eligible to claim a refund of any withheld tax by filing a U.S. tax return and demonstrating that it satisfies one of the provisions of Section 302 described above or is otherwise able to establish that no withholding or a reduced amount of withholding is due. Dividend income or capital gains that are effectively connected with a U.S. trade or business (and, if required under an applicable income tax treaty, are attributable to a U.S. permanent establishment) will generally be taxed on a net income basis at the same rates applicable to U.S. persons (and, in the case of a Non-U.S.Stockholder that is a corporation, may be subject to an additional branch profits tax at the rate of 30% (or lower rate provided by an applicable treaty)). Different rules may also apply in the case of certain Non-U.S.Stockholders that are subject to special rules, including former citizens or residents of the United States and “controlled foreign corporations.” Non-U.S.Stockholders are advised to consult their own tax advisers. Backup Withholding and Certification Rules. Non-U.S.Stockholders have special U.S. tax certification requirements to avoid backup withholding at a rate of 24%, and if applicable, to obtain the benefit of any income tax treaty between the Non-U.S.Stockholder’s country of residence