Company: DTK
Filing Date: 2025-09-10
Form Type: 424B2
Source: 0001193125-25-199964
Chunk: 26

Company: DTE ENERGY CO
Filing Date: 2025-09-10
Form: 424B2
Chunk 26
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 a statutorily definedde minimis amount, you will be required to include the difference in gross income as original issue discount as it accrues in accordance with a constant yield method.

Sale or Other Taxable Disposition of the Notes

A U.S. Holder generally will recognize gain or loss upon the sale, exchange, redemption, retirement or other taxable disposition of notes equal
to the difference between (a) the amount realized upon such disposition (except to the extent attributable to accrued and unpaid stated interest, which will generally be taxable as ordinary income to the extent not previously included in gross
income), and (b) the U.S. Holder’s tax basis in such notes. A U.S. Holder’s tax basis in a note generally will equal its purchase price for the note.

Gain or loss on the sale or other taxable disposition of notes will generally be capital gain or loss, and will be long-term capital gain or
loss if the notes have been held by you for more than one year at the time of disposition. Certain non-corporate U.S. Holders, including individuals, may be eligible for a reduced rate of tax on
long-term capital gains. The deductibility of capital losses is subject to certain limitations.

S-19

Information Reporting and Backup Withholding

In general, information reporting requirements will apply to payments to
certain non-corporate U.S. Holders of principal and interest on a note and the proceeds from the sale or other taxable disposition of a note. If you are a U.S. Holder, you may be subject to backup
withholding, currently at a rate of 24%, when you receive interest with respect to your notes, or when you receive proceeds upon the sale, exchange, redemption, retirement or other disposition of your notes. In general, you can avoid this backup
withholding by properly executing, under penalties of perjury, an IRS Form W-9 or suitable substitute or successor form that provides your correct taxpayer identification number as well as
certain other information or otherwise establish an exemption from backup withholding.

If you do not provide your correct taxpayer
identification number on IRS Form W-9 or suitable substitute or successor form in a timely manner, you may be subject to penalties imposed by the IRS.

Backup withholding will not apply, however, with respect to payments made to certain holders, including corporations and tax-exempt organizations, provided their exemptions from backup withholding are properly established. Backup withholding is not an additional tax and amounts withheld may be refunded or credited
against your U