Company: INTS
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001628279-25-000170
Chunk: 48

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-03-28
Form: DRS
Chunk 48
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 for Non-U.S. Holders

The following discusses the material U.S. federal income tax consequences of acquiring, owning and disposing of shares of our Common Stock, Pre-Funded Warrants or Common Warrants to a non-U.S. holder. For purposes of this discussion, a U.S. holder is any beneficial owner of shares of our Common Stock, Pre-Funded Warrants or Common Warrants that, for U.S. federal income tax purposes, is:

• a non-resident alien individual;

• a foreign corporation or any other foreign association taxable as a corporation for U.S. federal income tax purposes; or

• a foreign estate or trust the income of which is not subject to U.S. federal income tax on a net income basis.

Allocation of Purchase Price Between Common Stock or Pre-Funded Warrants and Common Warrants

If it is relevant for a non-U.S. holder to determine its tax basis in shares of Common Stock, Pre-Funded Warrants or Common Warrants for U.S. federal income tax purposes, a non-U.S. holder will determine such tax basis based on the allocation of the purchase price as described above under “ Material U.S. Federal Income Tax Considerations of Owning and Disposing of Common Stock, Pre-Funded Warrants or Common Warrants for U.S. Holders -- Allocation of Purchase Price Between Common Stock or Pre-Funded Warrants and Common Warrants. ”

#### Common Warrants
The U.S. federal income tax treatment of a non-U.S. holder’s exercise of a Common Warrant, or the lapse of a Common Warrant held by a non-U.S. holder, generally will correspond to the U.S. federal income tax treatment of the exercise or lapse of a Common Warrant by a U.S. holder, as described under “ Material U.S. Federal Income Tax Considerations of Owning and Disposing of Common Stock, Pre-Funded Warrants or Warrants for U.S. Holders ” above, although to the extent a cashless exercise results in a taxable exchange, the rules described below under “ Material U.S. Federal Income Tax Consequences for Non-U.S. Holders—Gains on Sale or Other Taxable Disposition of Our Common Stock, Pre-Funded Warrants or Common Warrants ” would apply.

If contingent payments are made with respect to a Common Warrant, as described above under “ Material U.S. Federal Income Tax Considerations of Owning and Disposing of Common Stock, Pre-Funded Warrants or Warrants