Company: SOJE
Filing Date: 2025-02-25
Form Type: 424B5
Source: 0000092122-25-000022
Chunk: 31

Company: SOUTHERN CO
Filing Date: 2025-02-25
Form: 424B5
Chunk 31
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 the United States (and, if an applicable United States income tax treaty applies, if the Non-United States Holder maintains a permanent establishment within the United States) and the interest on the Series 2025B Junior Subordinated Notes is effectively connected with the conduct of that trade or business (and, if an applicable United States income tax treaty applies, attributable to that permanent establishment), that Non-United States Holder will be subject to United States federal income tax on the interest on a net income basis in the same manner as if that Non-United States Holder were a United States Holder. In addition, if such Non-United States Holder is a foreign corporation, it may also, under certain circumstances, be subject to an additional branch profits tax at a 30% rate or such lower rate as may be specified by an applicable income tax treaty.

Any gain realized by a Non-United States Holder on the sale, exchange, redemption or retirement of a Series 2025B Junior Subordinated Note generally will not be subject to United States federal income tax unless:

• such gain is effectively connected with the Non-United States Holder’s conduct of a trade or business in the United States (and, if an applicable United States income tax treaty applies, is attributable to a permanent establishment maintained by the Non-United States Holder within the United States); or

• the Non-United States Holder is an 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.

The amount of interest paid on the Series 2025B Junior Subordinated Notes to Non-United States Holders generally must be reported annually to the IRS. These reporting requirements apply regardless of whether withholding was reduced or eliminated by any applicable income tax treaty. Copies of the information returns reflecting income in respect of the Series 2025B Junior Subordinated Notes may also be made available to the tax authorities in the country in which the Non-United States Holder is a resident under the provisions of an applicable income tax treaty or information sharing agreement.

A Non-United States Holder will generally not be subject to additional information reporting or to backup withholding with respect to payments on the Series 2025B Junior Subordinated Notes or to information reporting or backup withholding with

<div align='center'>S-20</div>

respect to proceeds from the sale or other disposition of Series 2025B Junior Subordinated Notes to or through a United States office of any broker, as long as the holder:

• has furnished to the payor