Company: IONQ
Filing Date: 2025-07-07
Form Type: 424B5
Source: 0001193125-25-155901
Chunk: 47

Company: IonQ, Inc.
Filing Date: 2025-07-07
Form: 424B5
Chunk 47
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 with the IRS.

A non-U.S. holder of a Pre-funded Warrant is expected to receive any distributions paid with respect to our common stock prior to the exercise
of the Pre-funded Warrant and, in such case, would be taxed in the same manner as a non-U.S. holder of common stock that receives such a distribution. However, under certain circumstances, it is possible for cash to be held in abeyance for the
non-U.S. holder until a pre-funded warrant is exercised or the ownership limitations would not be exceeded, at which time such non-U.S. holder shall be entitled to receive distributions. It is possible that such entitlement to distributions could
cause the declaration of a distribution on our common stock to be currently taxable to non-U.S. holders of Pre-funded Warrants, including under the principles governing Section 305 of the Code, even though the
holders will not receive such distributions until a future date. Additionally, it is possible that other adjustments to the terms of the Pre-funded Warrant may be considered constructive distributions under Section 305 of the Code and taxable as
discussed above. A holder of a Pre-funded Warrant is urged to consult its own tax advisors regarding the tax treatment of any distribution with respect to such Pre-funded Warrant that is held in abeyance in connection with any applicable limitation
on the holder’s beneficial ownership of our common stock.

S-32

Sale, Taxable Exchange or Other Taxable Dispositions of Shares of Common Stock, Warrants and Warrant Shares Subject to the discussion below regarding FATCA and backup withholding, a non-U.S.holder generally will not be subject to United States federal income or withholding tax on any gain realized on the sale, taxable exchange or other taxable disposition of shares of our common stock, Warrants or Warrant Shares unless:

| • |     | such non-U.S. holder is an individual who is present in the United States                                                                   
 for 183 days or more in the taxable year of such sale, taxable exchange or other taxable disposition, and certain other conditions are met; |

| • |     | such gain is effectively connected with the conduct by the non-U.S.                                                                                                                                            
 holder of a trade or business in the United States (and, if an applicable tax treaty so requires, is attributable to a permanent establishment or a fixed base maintained by the non-U.S. holder in the United 
 States); or                                                                                                                                                                                                    |

A non-U.S.holder described in the first bullet point above generally will be subject to tax at