Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236448
Chunk: 47

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 47
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 income tax treaty, a non-U.S.holder will be required to provide a properly executed IRS Form W-8BEN,IRS Form W-8BEN-Eor other applicable IRS Form. In the case of any constructive distribution, it is possible that this tax would be withheld from any amount owed to the non-U.S.holder, including, but not limited to, cash distributions, sale proceeds or other property subsequently paid or credited to such holder, or any of the non-U.S.holder’s other funds or assets. If we are unable to determine, at the time of payment of a distribution, whether the distribution will constitute a dividend, we may nonetheless withhold any United States federal income tax on the distribution as permitted by Treasury Regulations. If a non-U.S.holder holds our common stock, Pre-fundedWarrants or Warrant Shares in connection with the non-U.S.holder’s conduct of a trade or business within the United States, and dividends paid on our common stock, Pre-fundedWarrants or Warrant Shares (including any constructive distribution that is treated as a dividend for United States federal income tax purposes) are effectively connected with such non-U.S.holder’s United States trade or business (and, if an applicable tax treaty so requires, are attributable to a permanent establishment or fixed base maintained by the non-U.S.holder in the United States), the dividends will not be subject to the 30% United States federal withholding tax (provided the non-U.S.holder has provided the appropriate documentation, generally an IRS Form W-8ECI,to the withholding agent), but the non-U.S.holder generally will be subject to United States federal income tax in respect of the dividends on a net income basis, and at graduated rates, in substantially the same manner as a United States person (except as provided by an applicable tax treaty). In addition, if such non-U.S.holder is a corporation for United States federal income tax purposes, it may also be subject to a branch profits tax at the rate of 30% (or a lower rate if provided by an applicable tax treaty) on such effectively connected dividends, as adjusted for certain items. A non-U.S.holder that is eligible for a reduced rate of United States federal withholding tax under an income tax treaty may obtain a refund or credit of any excess amounts withheld by timely filing an appropriate claim for a refund together with the required information with the IRS. A non-U.S.holder of a Pre-fundedWarrant is expected to receive any distributions paid with respect to our common