Company: NOC
Filing Date: 2025-05-27
Form Type: 424B5
Source: 0001193125-25-126289
Chunk: 26

Company: NORTHROP GRUMMAN CORP /DE/
Filing Date: 2025-05-27
Form: 424B5
Chunk 26
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 upon the disposition and (ii) the holder’s adjusted tax basis in the note. The amount realized will be equal to the sum of the amount of cash and the fair market value of any property received in exchange for the note (less any portion allocable to any accrued and unpaid interest, which will be taxed as ordinary interest income to the extent not previously so taxed). A U.S. holder’s adjusted tax basis in a note generally will equal the cost of the note to that holder. This gain or loss generally will be capital gain or loss, and will be long-term capital gain or loss if the U.S. holder has held the note for more than one year. In general, long-term capital gains of a non-corporateU.S. holder are taxed at lower rates than those applicable to ordinary income. The deductibility of capital losses is subject to limitations. U.S. holders should consult their own tax advisors as to the deductibility of capital losses in their particular circumstances. Information reporting and backup withholding In general, we and other payors must report certain information to the IRS with respect to payments of principal, premium, if any, and interest on a note, and payments of the proceeds of the sale or other disposition of a note, to certain non-corporateU.S. holders. The payor (which may be us or an intermediate payor) will generally be required to impose backup withholding at a rate of 24% if:

| • |     | the payee fails to furnish a taxpayer identification number, which we refer to as a TIN, to the payor or to 
 establish an exemption from backup withholding;                                                             |

| • |     | the IRS notifies the payor that the TIN furnished by the payee is incorrect; |

| • |     | there has been a notified payee underreporting described in section 3406(c) of the Code; or |

| • |     | the payee has not certified under penalties of perjury that it has furnished a correct TIN and that the IRS has 
 not notified the payee that it is subject to backup withholding under the Code.                                 |

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules from a payment to a U.S. holder will be allowed as a credit against that holder’s U.S. federal income tax liability and may entitle the holder to a refund, provided that the required information is timely furnished to the IRS. Non-U.S.holders Payment of interest Subject to the discussion of