Company: CFG-PE
Filing Date: 2025-07-22
Form Type: 424B2
Source: 0001193125-25-162273
Chunk: 61

Company: CITIZENS FINANCIAL GROUP INC/RI
Filing Date: 2025-07-22
Form: 424B2
Chunk 61
---
 I Preferred Stock”) paid to you are subject to withholding of U.S. federal income tax at a 30% rate or at a lower rate if you are eligible for the benefits of an income tax treaty that provides for a lower rate. Even if you are eligible for a lower treaty rate, the applicable withholding agent will generally be required to withhold at a 30% rate (rather than the lower treaty rate) on dividend payments to you, unless you have furnished to such withholding agent:

| • |     | a valid Internal Revenue Service Form W-8BEN or W-8BEN-E, or an acceptable substitute form upon which you certify, under penalties of perjury, your status as a person who is not a U.S. person and your entitlement to the 
 lower treaty rate with respect to such payments; or                                                                                                                                                                         |

| • |     | in the case of payments made outside the United States to an offshore account (generally, an account maintained                                                                                                                                  
 by you at an office or branch of a bank or other financial institution at any location outside the United States), other documentary evidence establishing your entitlement to the lower treaty rate in accordance with U.S. Treasury Department 
 regulations.                                                                                                                                                                                                                                     |

If you are eligible for a reduced rate of U.S. withholding tax under a tax treaty, you may obtain a refund of any amounts withheld in excess of that rate by filing a refund claim with the Internal Revenue Service. If dividends paid to you are “effectively connected” with your conduct of a trade or business within the United States, and, if required by a tax treaty, the dividends are attributable to a permanent establishment that you maintain in the United States, the applicable withholding agent generally is not required to withhold tax from the dividends, provided that you have furnished to the applicable withholding agent a valid Internal Revenue Service Form W-8ECIor an acceptable substitute form upon which you certify, under penalties of perjury, that:

| • |     | you are (or, in the case of a non-U.S. holder that is an estate or trust,                      
 such forms certifying that each beneficiary of the estate or trust is) not a U. S. person; and |

| • |     | the dividends are effectively connected with your conduct of a trade or business within the United States and are 
 includible in your gross income.                                                                                  |

“Effectively connected” dividends are taxed to non-U.S.holders on a net income basis at rates applicable to U.S. citizens, resident aliens and domestic U