Company: QTIWW
Filing Date: 2025-11-03
Form Type: S-1
Source: 0001628280-25-048373
Chunk: 366

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-11-03
Form: S-1
Chunk 366
---
 2024 and 2023, the grant receivable was $ 11,255and $ 161,638, respectively, and is included in prepaid expenses and other current assets on the consolidated balance sheets.

#### 14. Income Taxes
Loss before income tax expense (benefit) consisted of the following for the years ended December 31:

|                                                |     |   |       2024 |     |   |       2023 |
|:-----------------------------------------------|:----|:--|-----------:|:----|:--|-----------:|
| United States                                  |     | $ | -9,000,663 |     | $ | -6,097,351 |
| International                                  |     |   |          — |     |   |          — |
| Total loss before income tax expense (benefit) |     | $ | -9,000,663 |     | $ | -6,097,351 |

<div align='center'>F-38</div>

#### QT IMAGING HOLDINGS, INC.

### Notes to Consolidated Financial Statements
Income tax expense (benefit) consisted of the following for the years ended December 31:

| Current:                            |     | 2024 |         |     | 2023 |       |
|:------------------------------------|:----|:-----|--------:|:----|:-----|------:|
| Federal                             |     | $    |  -5,077 |     | $    |     — |
| State                               |     |      | -10,706 |     |      | 1,600 |
| Foreign                             |     |      |       — |     |      |     — |
| Total current tax expense (benefit) |     |      | -15,783 |     |      | 1,600 |
| Deferred:                           |     |      |         |     |      |       |
| Federal                             |     |      |       — |     |      |     — |
| State                               |     |      |       — |     |      |     — |
| Foreign                             |     |      |       — |     |      |     — |
| Total deferred tax expense          |     |      |       — |     |      |     — |
| Total income tax expense (benefit)  |     | $    | -15,783 |     | $    | 1,600 |

Income tax expense (benefit) differed from the amount computed by