Company: FR
Filing Date: 2025-05-13
Form Type: 424B5
Source: 0001193125-25-118941
Chunk: 139

Company: FIRST INDUSTRIAL REALTY TRUST INC
Filing Date: 2025-05-13
Form: 424B5
Chunk 139
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, we may withhold tax at the applicable statutory rate, and we will not pay any additional amounts in respect of such withholding. Under the applicable Treasury Regulations and administrative guidance, withholding under FATCA generally applies to payments of dividends on our capital stock or interest on the Operating Partnership’s debt securities. While withholding under FATCA would have applied on payments of gross proceeds from the sale or other disposition of stock or debt securities on or after January 1, 2019, proposed Treasury regulations eliminate FATCA withholding on payments of gross proceeds entirely. In the preamble to these proposed Treasury regulations, the IRS has stated that taxpayers may generally rely on the proposed Treasury regulations until final Treasury regulations are issued. Because we may not know the extent to which a distribution is a dividend for U.S. federal income tax purposes at the time it is made, for purposes of these withholding rules, we may treat the entire distribution as a dividend. You should consult your tax advisors regarding the potential application of withholding under FATCA to their investment in our capital stock or the Operating Partnership’s debt securities. Information Reporting Requirements 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 the Operating Partnership’s debt securities or proceeds from the sale or other taxable disposition of such stock or debt securities (including a redemption or retirement of a debt security). 53

Certain U.S. Holders are exempt from backup withholding, including corporations and certain tax-exemptorganizations. 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. Rather, the U.S. federal income tax liability of persons subject to backup withholding will be offset by the amount of tax withheld. If backup withholding results in an overpayment of U.S. federal income taxes, a refund or credit may be obtained from the IRS