Company: SQFTP
Filing Date: 2025-10-14
Form Type: 424B5
Source: 0001493152-25-018010
Chunk: 125

Company: Presidio Property Trust, Inc.
Filing Date: 2025-10-14
Form: 424B5
Chunk 125
---
, except as otherwise required by law, we presently intend to allocate a portion of the total capital gain dividends paid or made available to holders of all classes of our capital stock for the year to the holders of each class of our capital stock in proportion to the amount that our total dividends, as determined for U.S. federal income tax purposes, paid or made available to the holders of each such class of our capital stock for the year bears to the total dividends, as determined for U.S. federal income tax purposes, paid or made available to holders of all classes of our capital stock for the year. In addition, except as otherwise required by law, we will make a similar allocation with respect to any undistributed long-term capital gains which are to be included in our stockholders’ long-term capital gains, based on the allocation of the capital gain amount which would have resulted if those undistributed long-term capital gains had been distributed as “capital gain dividends” by us to our stockholders.

Retention of Net Capital Gains.

We may elect to retain, rather than distribute as a capital gain dividend, all or a portion of our net capital gains. If we make this election, we would pay tax on our retained net capital gains. In addition, to the extent we so elect, our earnings and profits (determined for U.S. federal income tax purposes) would be adjusted accordingly, and a U.S. holder generally would:

| ● | include                                                                                                                          
 its pro rata share of our undistributed net capital gains in computing its long-term capital gains in its return for its taxable 
 year in which the last day of our taxable year falls, subject to certain limitations as to the amount that is includable;        |
| ● | be                                                                                                                               
 deemed to have paid its share of the capital gains tax imposed on us on the designated amounts included in the U.S. holder’s     
 income as long-term capital gain;                                                                                                |
| ● | receive                                                                                                                          
 a credit or refund for the amount of tax deemed paid by it;                                                                      |
| ● | increase                                                                                                                         
 the adjusted tax basis of its capital stock by the difference between the amount of includable gains and the tax deemed to       
 have been paid by it; and                                                                                                        |
| ● | in                                                                                                                               
 the case of a U.S. holder that is a corporation, appropriately adjust its earnings and profits for the retained capital gains in 
 accordance with Treasury Regulations to be promulgated by the IRS.                                                               |

Passive Activity Losses and Investment Interest Limitations