Company: INTS
Filing Date: 2025-04-22
Form Type: S-1
Source: 0001628280-25-018892
Chunk: 50

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-04-22
Form: S-1
Chunk 50
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 Material U.S. Federal Income Tax Consequences for Non-U.S. Holders—Gains on Sale or Other Taxable Disposition of Our Common Stock, Pre-Funded Warrants or Common Warrants ” would apply.

If contingent payments are made with respect to a Common Warrant, as described above under “ Material U.S. Federal Income Tax Considerations of Owning and Disposing of Common Stock, Pre-Funded Warrants or Warrants for U.S. Holders—Contingent Payments on the Common Warrants ”, such payments may be subject to a U.S. withholding tax. Any U.S. federal income tax required to be withheld on any portion of such contingent payment may be withheld from Common Stock delivered, sales proceeds subsequently paid or credited, or other amounts payable or distributable to a non-U.S. holder.

Distributions on Our Common Stock and Pre-Funded Warrants

As described in the section titled “Dividend Policy,” we do not anticipate paying any future distributions on our Common Stock. However, if we do make distributions on our Common Stock or Pre-Funded Warrants, such distributions will constitute dividends to the extent paid from our current or accumulated earnings and profits, as

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determined under U.S. federal income tax principles. If a distribution exceeds our current and accumulated earnings and profits, the excess will be treated as a tax-free return of the non-U.S. holder’s investment, up to such holder’s adjusted tax basis in the Common Stock or Pre-Funded Warrants (as applicable). Any remaining excess will be treated as capital gain from the sale or exchange of such Common Stock or Pre-Funded Warrants (as applicable), subject to the tax treatment described below in “— Gain on Sale or Other Taxable Disposition of Our Common Stock, Pre-Funded Warrants or Common Warrants .” Any such distributions will also be subject to the discussions below in the sections titled “— Backup Withholding and Information Reporting” and “FATCA .”

Subject to the discussion in the remainder of this section, dividends (including any portion of constructive distributions treated as dividends) paid to a non-U.S. holder generally will be subject to withholding of U.S. federal income tax at a 30% rate or such lower rate as may be specified by an applicable income tax treaty between the United States and such holder’s country of residence. Dividends that are treated as effectively connected with a trade or business conducted by a non-U.S. holder within the