Company: IONQ
Filing Date: 2025-07-07
Form Type: 424B5
Source: 0001193125-25-155889
Chunk: 36

Company: IonQ, Inc.
Filing Date: 2025-07-07
Form: 424B5
Chunk 36
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 investment companies and, in each case, shareholders thereof; |

| • |     | corporations that accumulate earnings to avoid United States federal income tax; |

| • |     | partnerships or other entities treated as pass-through entities for United States federal income tax purposes; |

| • |     | S corporations; |

| • |     | dealers in securities or currencies; |

| • |     | U.S. holders that have a “functional currency” other than the U.S. dollar; |

| • |     | traders in securities that elect to use a                          
 mark-to-market method of accounting for their securities holdings; |

| • |     | persons who acquire our common stock, Warrants or Warrant Shares, as applicable, pursuant to the exercise of 
 employee stock options or otherwise as compensation for their services;                                      |

| • |     | persons that own, or are deemed to own, more than five percent of our common stock, except to the extent 
 specifically set forth below;                                                                            |

| • |     | real estate investment trusts or regulated investment companies; |

| • |     | certain U.S. expatriates or former citizens or long-term residents of the United States; |

| • |     | persons who hold our common stock, Warrants or Warrant Shares, as applicable, as part of a straddle, hedge, 
 conversion, constructive sale, or other integrated transaction;                                             |

| • |     | U.S. holders that hold our common stock, Warrants or Warrant Shares in connection with a trade or business, 
 permanent establishment, or fixed base outside the United States;                                           |

| • |     | corporations organized outside the United States, any state thereof, or the District of Columbia that are 
 nonetheless treated as United States persons for United States federal income tax purposes; or            |

| • |     | persons who do not hold our common stock, Warrants or Warrant Shares, as applicable, as a capital asset (within 
 the meaning of Section 1221 of the Code).                                                                       |

In addition, if a partnership, including any entity or arrangement classified as a partnership for United States federal income tax purposes, holds our common stock, Warrants or Warrant Shares, as applicable, the United States federal income tax treatment of a partner in the partnership generally will depend on the status of the partner, the activities of the partnership, and certain determinations made at the partner level. Accordingly, S-26

partnerships that hold our common stock, Warrants or Warrant Shares