Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236448
Chunk: 37

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 37
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 securities or currencies; |

| • |     | U.S. holders that have a “functional currency” other than the U.S. dollar; |

| • |     | traders in securities that elect to use a                          
 mark-to-market method of accounting for their securities holdings; |

| • |     | persons who acquire our common stock, Warrants or Warrant Shares, as applicable, pursuant to the exercise of 
 employee stock options or otherwise as compensation for their services;                                      |

| • |     | persons that own, or are deemed to own, more than five percent of our common stock, except to the extent 
 specifically set forth below;                                                                            |

| • |     | real estate investment trusts or regulated investment companies; |

| • |     | certain U.S. expatriates or former citizens or long-term residents of the United States; |

| • |     | persons who hold our common stock, Warrants or Warrant Shares, as applicable, as part of a straddle, hedge, 
 conversion, constructive sale, or other integrated transaction;                                             |

| • |     | U.S. holders that hold our common stock, Warrants or Warrant Shares in connection with a trade or business, 
 permanent establishment, or fixed base outside the United States;                                           |

| • |     | corporations organized outside the United States, any state thereof, or the District of Columbia that are 
 nonetheless treated as United States persons for United States federal income tax purposes; or            |

| • |     | persons who do not hold our common stock, Warrants or Warrant Shares, as applicable, as a capital asset (within 
 the meaning of Section 1221 of the Code).                                                                       |

S-26

In addition, if a partnership, including any entity or arrangement classified as a
partnership for United States federal income tax purposes, holds our common stock, Warrants or Warrant Shares, as applicable, the United States federal income tax treatment of a partner in the partnership generally will depend on the status of the
partner, the activities of the partnership, and certain determinations made at the partner level. Accordingly, partnerships that hold our common stock, Warrants or Warrant Shares, as applicable, and partners in such partnerships, are urged to
consult their own tax advisors regarding the United States federal income tax consequences of the acquisition, ownership and disposition of our common stock, Warrants or Warrant Shares, and the exercise (and, in the case of the Series B Warrants,
expiration) of Warrants