Company: SQFTP
Filing Date: 2025-10-28
Form Type: DRS
Source: 0001493152-25-019889
Chunk: 102

Company: Presidio Property Trust, Inc.
Filing Date: 2025-10-28
Form: DRS
Chunk 102
---
, 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:

| ● | the                                                                                                                                
 holder fails to furnish the holder’s taxpayer identification number, which for an individual is ordinarily his or her social       
 security number;                                                                                                                   |
| ● | the                                                                                                                                
 holder furnishes an incorrect taxpayer identification number;                                                                      |
| ● | the                                                                                                                                
 applicable withholding agent is notified by the IRS that the holder previously failed to properly report payments of interest or   
 dividends; or                                                                                                                      |
| ● | the                                                                                                                                
 holder fails to certify under penalties of perjury that the holder has furnished a correct taxpayer identification number and that 
 the IRS has not notified the holder that the holder is subject to backup withholding.                                              |

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may 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. U.S. holders should consult their tax advisors regarding their qualification for an exemption from backup withholding and the procedures for obtaining such an exemption.

Non-U.S. Holders.

Payments of dividends on our capital stock generally will not be subject to backup withholding, provided the applicable withholding agent does not have actual knowledge or reason to know the holder is a United States person and the holder either certifies its non-U.S. status, such as by furnishing a valid IRS Form W-8BEN, W-8BEN-E or W-8ECI, or W-8IMY (with appropriate supporting W-8s for corresponding beneficial owners) or otherwise establishes an exemption. However, information withholding returns are required to be filed with the IRS in connection with any U.S