Company: HBAN
Filing Date: 2025-09-11
Form Type: 424B2
Source: 0001193125-25-200581
Chunk: 61

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-09-11
Form: 424B2
Chunk 61
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.S.holder’s conduct of a trade or business within the United States (and, if required by an applicable tax treaty, are attributable to a permanent establishment of the non-U.S.holder in the United States) generally are not subject to U.S. federal S-36

withholding tax, provided that the non-U.S.holder furnishes us or other payor, as applicable, with a properly executed IRS Form W-8ECIbefore the distribution date. Instead, such dividends generally will be subject to U.S. federal income tax on a net income basis at the graduated U.S. federal income tax rates in the same manner as if such non-U.S.holder were a U.S. person. Any such effectively connected dividends received by a foreign corporation may, under certain circumstances, be subject to an additional branch profits tax at a 30% rate or such lower rate as specified by an applicable income tax treaty, subject to certain adjustments. A non-U.S.holder eligible for a reduced rate of U.S. withholding tax pursuant to an applicable income tax treaty may obtain a refund of any excess amounts withheld by filing an appropriate claim for refund with the IRS. Sale, Exchange, or Certain Other Taxable Dispositions of the Depositary Shares. Subject to the discussion below under “—Information Reporting and Backup Withholding,” a non-U.S.holder generally will not be subject to U.S. federal income tax or withholding on gain realized on the sale, exchange or other taxable disposition of the depositary shares so long as:

| • |     | the gain is not effectively connected with the non-U.S. holder’s                                                                                                                                             
 conduct of a trade or business in the United States (and if required by an applicable tax treaty, the gain is not attributable to a permanent establishment maintained by such non-U.S. holder in the United 
 States);                                                                                                                                                                                                     |

| • |     | in the case of a nonresident alien individual, such non-U.S. holder is                                                                           
 not present in the United States for 183 or more days in the taxable year of the sale or disposition (and certain other conditions are met); and |

Gain described in the first bullet point above will be subject to U.S. federal income tax on a net income basis at the regular, graduated U.S. federal income tax rates in the same manner as if such non-U.S.holder were a U.S. person. A non-U.S.holder that is a corporation may, under certain circumstances, be subject to an additional branch profits tax at a