Company: FCNCB
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-195116
Chunk: 47

Company: FIRST CITIZENS BANCSHARES INC /DE/
Filing Date: 2025-09-04
Form: 424B5
Chunk 47
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, 2026) with respect to any payments on the Notes, or the proceeds of a sale, exchange or other disposition of the Notes, unless such U.S. holder (a) comes within certain exempt categories and, when required, demonstrates this fact in the manner required, or (b) within a reasonable period of time, provides a correct taxpayer identification number, certifies that it is not subject to backup withholding and otherwise complies with applicable requirements of the backup withholding rules. Backup withholding is not an additional tax. The amount of any backup withholding from a payment to a U.S. holder will generally be allowed as a credit against such U.S. holder’s U.S. federal income tax liability and may entitle such U.S. holder to a refund, providedthat the required information is timely furnished to the IRS. Non-U.S.Holders of the Notes As used in this discussion, the term “non-U.S.holder” means a beneficial owner of a Note that is not, for U.S. federal income tax purposes, a U.S. holder as defined above, nor an entity or arrangement that is treated as a partnership for U.S. federal income tax purposes. Interest on the Notes.Subject to the discussions below under “—Backup Withholding, Information Reporting and Other Reporting Requirements,” U.S. federal withholding tax will not apply to any payment of interest on a Note to a non-U.S.holder if the interest qualifies for the “portfolio interest exemption.” This will be the case provided that the non-U.S.holder:

| • |     | does not actually or constructively own 10% or more of the total combined voting power of all classes of our 
 stock entitled to vote;                                                                                      |

| • |     | is not a controlled foreign corporation that is related directly, indirectly or constructively to us through 
 stock ownership; and                                                                                         |

| • |     | either (a) provides its name and address, and certifies, under penalties of perjury, that it is not a U.S.                                                           
 person as defined under the Code, which certification may be made on an IRS Form W-8BEN, W -8BEN-E or other appropriate form, or (b) holds its Notes through various 
 foreign intermediaries and satisfies the certification requirements of applicable U.S. Treasury regulations.                                                         |

Special certification and other rules apply to certain non-U.S.holders that are entities rather than individuals, particularly entities treated as partnerships for U.S. federal income tax purposes and certain other flow through