Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236452
Chunk: 47

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 47
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 until a Pre-fundedWarrant is exercised or the ownership limitations would not be exceeded, at which time such non-U.S.holder shall be entitled to receive distributions. It is possible that such entitlement to distributions could cause the declaration of a distribution on our common stock to be currently taxable to non-U.S.holders of Pre-fundedWarrants, including under the principles governing Section 305 of the Code, even though the holders will not receive such distributions until a future date. Additionally, it is possible that other adjustments to the terms of the Pre-fundedWarrant may be considered constructive distributions under Section 305 of the Code and taxable as discussed above. A holder of a Pre-fundedWarrant is urged to consult its own tax advisors regarding the tax treatment of any distribution with respect to such Pre-fundedWarrant that is held in abeyance in connection with any applicable limitation on the holder’s beneficial ownership of our common stock. Sale, Taxable Exchange or Other Taxable Dispositions of Shares of Common Stock, Warrants and Warrant Shares Subject to the discussion below regarding FATCA and backup withholding, a non-U.S.holder generally will not be subject to United States federal income or withholding tax on any gain realized on the sale, taxable exchange or other taxable disposition of shares of our common stock, Warrants or Warrant Shares unless:

| • |     | such non-U.S. holder is an individual who is present in the United States                                                                   
 for 183 days or more in the taxable year of such sale, taxable exchange or other taxable disposition, and certain other conditions are met; |

S-32

| • |     | such gain is effectively connected with the conduct by the non-U.S.                                                                                                                                            
 holder of a trade or business in the United States (and, if an applicable tax treaty so requires, is attributable to a permanent establishment or a fixed base maintained by the non-U.S. holder in the United 
 States); or                                                                                                                                                                                                    |

A non-U.S.holder described in the first bullet point above generally will be subject to tax at a flat rate of 30% on the amount by which such non-U.S.holder’s taxable capital gains allocable to United States sources, including gain from the sale or other disposition of our common stock, Warrants or Warrant Shares, exceed capital losses allocable to United States sources, except as otherwise provided in an applicable income tax treaty. If the gain is described in the second bullet point above, gain realized by the non-U.S.holder generally will be subject to United States federal