Company: ARAI
Filing Date: 2025-03-24
Form Type: S-1/A
Source: 0001641172-25-000350
Chunk: 148

Company: Arrive AI Inc.
Filing Date: 2025-03-24
Form: S-1/A
Chunk 148
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, 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status or has been notified by the IRS that it is subject to backup withholding (and such notification has not been withdrawn).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 of source.                                                            |

If you are a non-U.S. citizen that is an individual, you may, in many cases, be treated as a resident alien, as opposed to a non-resident alien, by virtue of being present in the United States for at least 31 days in the calendar year and for an aggregate of at least 183 days during a three-year period ending in the current calendar year. For these purposes, all the days present in the current year, one-third of the days present in the immediately preceding year, and one-sixth of the days present in the second preceding year are counted. Resident aliens are subject to U.S. federal income tax as if they were U.S. citizens. Such an individual is urged to consult