Company: NOC
Filing Date: 2025-05-28
Form Type: 424B5
Source: 0001193125-25-129530
Chunk: 29

Company: NORTHROP GRUMMAN CORP /DE/
Filing Date: 2025-05-28
Form: 424B5
Chunk 29
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 holders—Information reporting and
backup withholding,” a non-U.S. holder generally will not be subject to U.S. federal income tax or withholding tax on any gain realized on a sale, exchange, redemption, retirement or other taxable
disposition of a note (other than any amount representing accrued but unpaid interest on the note, which is subject to the rules discussed above under “Non-U.S. holders—Payment of interest”)
unless the non-U.S. holder is an individual who was present in the United States for 183 days or more in the taxable year of the disposition and certain other conditions are met. In such case, the non-U.S. holder generally will be subject to U.S. federal income tax at a flat rate of 30% (unless a lower applicable treaty rate applies) on any realized gain, which may be offset by certain United States source
losses.

Information reporting and backup withholding

The amount of interest paid to a non-U.S. holder and the amount of tax, if any, withheld from such payments generally
must be reported annually to the non-U.S. holder and to the IRS. The IRS may make this information available under the provisions of an applicable income tax treaty to the tax authorities in the country in
which the non-U.S. holder is resident.

Provided that a non-U.S. holder
has complied with certain reporting procedures (usually satisfied by providing an IRS Form W-8BEN or W-8BEN-E, as applicable) or
otherwise establishes an exemption, that holder generally will not be subject to additional information reporting or backup withholding with respect to interest payments on, and the proceeds from the disposition (including the retirement or
redemption) of, a note, unless the applicable withholding agent has actual knowledge or reason to know that the holder is a U.S. person. Additional information reporting and backup withholding rules may be applicable to certain non-U.S. holders who hold notes through brokers or other agents, and these non-U.S. holders should consult their own tax advisors regarding compliance with those rules.

Any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against the non-U.S.
holder’s U.S. federal income tax liability, provided that the required information is timely furnished to the IRS.

S-21

FATCA

Under sections 1471 through 1474 of the Code (provisions commonly referred to as FATCA), a 30% U.S. federal withholding tax may apply to interest on a note