Company: INTS
Filing Date: 2025-06-12
Form Type: 424B5
Source: 0001628280-25-031040
Chunk: 23

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-06-12
Form: 424B5
Chunk 23
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 below.

Dividends received by a corporate U.S. holder may be eligible for a dividends received deduction, subject to applicable limitations. Dividends received by certain non-corporate U.S. holders, including individuals, are generally taxed at the lower applicable capital gains rate provided certain holding period and other requirements are satisfied.

Gains on Sale or Other Taxable Disposition of Our Common Stock

Upon the sale or other taxable disposition of our common stock, a U.S. holder generally will recognize capital gain or loss equal to the difference between (i) the amount of cash and the fair market value of any property received upon the sale or other taxable disposition and (ii) such U.S. holder’s adjusted tax basis in the common stock. Such

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capital gain or loss will be long-term capital gain or loss if the U.S. holder’s holding period in such Common Stock is more than one year at the time of the sale or other taxable disposition. Long-term capital gains recognized by certain non-corporate U.S. holders, including individuals, generally will be subject to reduced rates of U.S. federal income tax. The deductibility of capital losses is subject to certain limitations.

Material U.S. Federal Income Tax Consequences 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 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 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.

#### Distributions on Our Common Stock
As described in the section titled “Dividend Policy,” we do not anticipate paying any future distributions on our common stock. However, if we do make distributions on our common stock, such distributions will constitute dividends to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. If a distribution exceeds our current and accumulated earnings and profits, the excess will be treated as a tax-free return of the non-U.S. holder’s investment, up to such holder’s adjusted tax basis in the common stock. Any remaining excess