Company: CIFRW
Filing Date: 2025-05-22
Form Type: 424B5
Source: 0001193125-25-124285
Chunk: 102

Company: Cipher Mining Inc.
Filing Date: 2025-05-22
Form: 424B5
Chunk 102
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 payments of interest (including special interest, if any) and dividends (including deemed dividends) and the proceeds of a sale or other disposition of a note or common stock. In addition, backup withholding will apply to such payments unless you provide to the applicable withholding agent your taxpayer identification number, certified under penalties of perjury, as well as certain other information or otherwise establish an exemption from backup withholding. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules will be allowed as a refund or as a credit against your U.S. federal income tax liability, provided the required information is furnished timely to the IRS. Tax Consequences to Non-U.S.Holders The following summary will apply to you if you are a non-U.S.holder of notes or common stock received upon conversion of a note. You are a “non-U.S.holder” for purposes of this discussion if you are a beneficial owner of a note or common stock received upon conversion of a note that is an individual, corporation, estate or trust and that is not a U.S. holder. Interest on the Notes Subject to the discussion below concerning backup withholding and withholding requirements under FATCA (as defined below), payments to you of interest on the notes generally will be exempt from U.S. federal income tax and withholding tax under the “portfolio interest” exemption if you properly certify as to your foreign status, as described below, and:

| • |     | you do not own, actually or constructively, 10% or more of the total combined voting power of all classes of our 
 stock entitled to vote;                                                                                          |

| • |     | you are not a controlled foreign corporation that is related to us (actually or constructively) through stock 
 ownership;                                                                                                    |

| • |     | you are not a bank whose receipt of interest on the notes is in connection with an extension of credit made 
 pursuant to a loan agreement entered into in the ordinary course of your trade or business; and             |

| • |     | interest on the notes is not effectively connected with your conduct of a U.S. trade or business. |

The portfolio interest exemption generally applies only if you also appropriately certify as to your foreign status. You can generally meet the certification requirement by providing a properly executed IRS Form W-8BENor IRS Form W-8BEN-E(or other applicable or successor form) to the applicable withholding agent. If you hold your notes through a financial institution or other agent acting on your behalf, you may be required to provide appropriate certifications