Company: TEM
Filing Date: 2025-03-07
Form Type: 424B3
Source: 0001193125-25-049935
Chunk: 63

Company: Tempus AI, Inc.
Filing Date: 2025-03-07
Form: 424B3
Chunk 63
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 country of residence.

Dividends paid by us (or our paying agents) to a Non-U.S. Holder may also be subject
to U.S. backup withholding, currently at a 25% rate. U.S. backup withholding generally will not apply to a Non-U.S. Holder who provides a properly executed IRS Form
W-8BEN, IRS Form W-8BEN-E, or IRS Form W-ECI, or otherwise establishes an exemption.
Notwithstanding the foregoing, backup withholding may apply if the payor has actual knowledge, or reason to know, that the holder is a U.S. person who is not an exempt recipient.

U.S. information reporting and backup withholding requirements generally will apply to the proceeds of a disposition of our
Class A common stock effected by or through a U.S. office of any broker, U.S. or foreign, except that information reporting and such requirements may be avoided if the holder provides a properly executed IRS Form
W-8BEN or IRS Form W-8BEN-E or otherwise meets documentary evidence requirements for establishing
non-U.S. person status or otherwise establishes an exemption. Generally, U.S. information reporting and backup withholding requirements will not apply to a payment of disposition proceeds to a Non-U.S. Holder where the transaction is effected outside the United States through a non-U.S. office of a non-U.S. broker. Information
reporting and backup withholding requirements may, however, apply to a payment of disposition proceeds if the broker has actual knowledge, or reason to know, that the holder is, in fact, a U.S. person. For information reporting purposes, certain
brokers with substantial U.S. ownership or operations will generally be treated in a manner similar to U.S. brokers.

41

Backup withholding is not an additional tax. Any amounts withheld under the
backup withholding rules may be credited against the tax liability of persons subject to backup withholding, provided that the required information is timely furnished to the IRS.

Foreign Accounts

Sections 1471 through 1474 of the Code (commonly referred to as FATCA) impose a U.S. federal withholding tax of 30% on certain
payments to a foreign financial institution (as specifically defined by applicable rules) unless such institution enters into an agreement with the U.S. government to withhold on certain payments and to collect and provide to the U.S. tax
authorities substantial information regarding U.S. account holders of such institution (which includes certain equity holders of such institution, as well