Company: HUM
Filing Date: 2025-03-26
Form Type: 424B5
Source: 0001628280-25-014916
Chunk: 38

Company: HUMANA INC
Filing Date: 2025-03-26
Form: 424B5
Chunk 38
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 any stated interest or gain is effectively connected with your conduct of a trade or business within the United States and, if required by an applicable income tax treaty, is attributable to a United States “permanent establishment” maintained by you.

If you are engaged in a trade or business within the United States, and stated interest or gain in respect of your additional 20 notes is effectively connected with the conduct of such trade or business, the stated interest or gain generally will be exempt from United States federal withholding tax (provided, in the case of interest, that you satisfy the certification requirements described above) and instead will be subject to United States federal income tax on a net basis at the regular graduated rates and in the manner applicable to a United States Holder (unless an applicable income tax treaty provides otherwise). In addition, if you are a non-U.S. Holder that is a corporation, you may be subject to a branch profits tax equal to 30% of your effectively connected earnings and profits for the taxable year, as adjusted for certain items, unless a lower rate applies to you under an applicable income tax treaty.

#### Backup Withholding and Information Reporting
Backup withholding and certain information reporting will not apply to payments of interest made on the additional 20 notes to you if you have provided to the applicable withholding agent the required certification that you are not a “United States person” within the meaning of the Internal Revenue Code as described in “—United States Federal Withholding Tax” above, provided that the applicable withholding agent does not have actual knowledge or reason to know that you are a United States person. However, the applicable withholding agent may

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be required to report to the IRS and to you payments of stated interest on the additional 20 notes and the amount of United States federal income tax, if any, withheld with respect to those payments. Copies of the information returns reporting such stated interest payments and any withholding may also be made available to the tax authorities in the country in which you reside under the provisions of a treaty or agreement. The applicable withholding agent is likely to treat any payment of pre-issuance accrued stated interest in the same manner as stated interest.

The gross proceeds from the sale, exchange, redemption, retirement or other disposition of your additional 20 notes may be subject, in certain circumstances discussed below, to information reporting and backup withholding (currently at a rate of 24%). If you sell your additional 20 notes outside the United States through a non-United States office of