Company: SQFTP
Filing Date: 2025-10-14
Form Type: 424B5
Source: 0001493152-25-018010
Chunk: 136

Company: Presidio Property Trust, Inc.
Filing Date: 2025-10-14
Form: 424B5
Chunk 136
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 subject to taxation under FIRPTA, the non-U.S. holder would be required to file a U.S. federal income tax return and would be subject to regular U.S. federal income tax with respect to such gain in the same manner as a taxable U.S. holder (subject to any applicable alternative minimum tax and a special alternative minimum tax in the case of nonresident alien individuals). In addition, if the sale, disposition, exchange or other taxable disposition of our capital stock were subject to taxation under FIRPTA, and if shares of our capital stock were not “regularly traded” on an established securities market, the purchaser of such capital stock generally would likely be required to withhold and remit to the IRS 15% of the purchase price.

Redemption or Repurchase by Us.

A redemption
or repurchase of shares of our capital stock will be treated under Section 302 of the Code as a distribution (and taxable as a dividend
to the extent of our current and accumulated earnings and profits) unless the redemption or repurchase satisfies one of the tests set
forth in Section 302(b) of the Code and is therefore treated as a sale, disposition, or exchange of the redeemed or repurchased shares. See “—
Taxation of Taxable U.S. Holders of Our Capital Stock — Redemption or Repurchase by Us.” Qualified shareholders and their
owners may be subject to different rules, and should consult their tax advisors regarding the application of such rules. If the redemption
or repurchase of shares is treated as a distribution, the amount of the distribution will be measured by the amount of cash and the fair
market value of any property received. See “— Taxation of Non-U.S. Holders of Our Capital Stock — Distributions Generally”
above. If the redemption or repurchase of shares is not treated as a distribution, it will be treated as a taxable sale or exchange in
the manner described above under “— Sale of Our Capital Stock.”

Information Reporting and Backup Withholding

U.S. Holders.

A U.S. holder may be subject to information reporting and backup withholding when such holder receives payments on our capital stock or proceeds from the sale or other taxable disposition of such stock. Certain U.S. holders are exempt from backup withholding, including corporations and certain tax-exempt organizations. A U.S. holder will be subject to backup withholding if such holder is not otherwise exempt and:

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 holder fails to furnish the holder’s taxpayer identification number, which for an individual is