Company: SOJE
Filing Date: 2025-11-03
Form Type: 424B5
Source: 0000092122-25-000088
Chunk: 156

Company: SOUTHERN CO
Filing Date: 2025-11-03
Form: 424B5
Chunk 156
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 treaty. This information may also be made available to the tax authorities in the country in which a Non-United States Holder resides or is established pursuant to the provisions of a specific treaty or agreement with such tax authorities.

<div align='center'>S-89</div>

United States federal backup withholding is imposed on certain payments to persons that fail to furnish the information required under the United States information reporting rules. Payments of interest, contract adjustment payments and dividends with respect to, or the proceeds from the disposition of, the Equity Units, the applicable ownership interests in the RSNs, the Treasury securities, the applicable ownership interests in the Treasury portfolio, a purchase contract and the Company’s common stock purchased under the purchase contract generally will be exempt from backup withholding if the Non-United States Holder provides a properly executed IRS Form W-8BEN or W-8BEN-E and the payor does not have actual knowledge or reason to know that the Non-United States Holder is a United States person, or an exemption is otherwise established.

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against a Non-United States Holder’s United States federal income tax liability, if any, provided that the required information is furnished timely to the IRS. Prospective investors should consult their tax advisors regarding the application of these rules to their particular circumstances.

#### Foreign Account Tax Compliance Act Withholding
Pursuant to Sections 1471 through 1474 of Code, commonly referred to as “FATCA”, and the United States Treasury regulations promulgated thereunder, the relevant withholding agent may be required to withhold 30% of any “withholdable payments,” which would include any interest (including OID), dividends (including any deemed dividends) and contract adjustment payments, in each case with respect to the Company’s common stock, an applicable ownership interest in the RSNs, Treasury securities or an applicable ownership interest in the Treasury portfolio, to (1) a foreign financial institution unless such foreign financial institution agrees to verify, report and disclose its holders of United States accounts and meets certain other specified requirements or (2) a non-financial foreign entity that is the beneficial owner of the payment unless such entity certifies that it does not have any substantial United States owners or provides the name, address and taxpayer identification number of each substantial United States owner and such entity meets certain other specified requirements. While the withholding under FATCA would have also applied to the gross proceeds from a disposition of the Company