Company: INTS
Filing Date: 2025-04-22
Form Type: S-1
Source: 0001628280-25-018892
Chunk: 52

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-04-22
Form: S-1
Chunk 52
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 also be possible. Non-U.S. holder should consult their own tax advisors regarding the proper treatment of any payments in respect of the Pre-Funded Warrants.

Gains on Sale or Other Taxable Disposition of Our Common Stock, Pre-Funded Warrants or Common Warrants

Subject to the discussions below under “— Backup Withholding and Information Reporting ” and “— FATCA ,” a non-U.S. holder generally will not be subject to any U.S. federal income or withholding tax on any gain realized upon such holder’s sale or other taxable disposition of shares of our Common Stock, Pre-Funded Warrants or Common Warrants:

• the gain is effectively connected with the non-U.S. holder’s conduct of a U.S. trade or business and, if an applicable income tax treaty so provides, is attributable to a permanent establishment or a fixed base maintained by such non-U.S. holder in the United States, in which case the non-U.S. holder generally will be taxed on a net income basis at the regular U.S. federal income tax rates applicable to United States persons (as defined in the Code) and, if the non-U.S. holder is a foreign corporation, the branch profits tax described above in “Distributions on Our Common Stock and Pre-Funded Warrants” also may apply;

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• the non-U.S. holder is a nonresident alien individual who is present in the United States for 183 days or more in the taxable year of the disposition and certain other conditions are met, in which case the non-U.S. holder will be subject to a 30% tax (or such lower rate as may be specified by an applicable income tax treaty between the United States and such holder’s country of residence) on the net gain derived from the sale or other taxable disposition of the shares of Common Stock, Pre-Funded Warrants or Common Warrants, which may be offset by certain U.S. source capital losses of the non-U.S. holder, if any (even though the individual is not considered a resident of the United States), provided that the non-U.S. holder has timely filed U.S. federal income tax returns with respect to such losses; or

• we are, or have been, at any time during the five-year period preceding such sale or other taxable disposition (or the non-U.S. holder’s holding period, if shorter) of such shares of Common Stock, Pre-Funded Warrants or Common Warrants, a U.S. real