Company: CMA
Filing Date: 2025-08-05
Form Type: 424B5
Source: 0001193125-25-173600
Chunk: 59

Company: COMERICA INC
Filing Date: 2025-08-05
Form: 424B5
Chunk 59
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 additional amounts to you in respect of any amounts so withheld. S-40

In the case of a redemption of depositary shares, a withholding agent may treat all of the redemption proceeds that are paid to you as a dividend that is subject to the withholding tax described above unless you provide sufficient evidence regarding your actual and constructive ownership of our shares to enable the withholding agent to conclude that the redemption should not be treated as a dividend payment on your depositary shares. If dividends paid to you are “effectively connected” with your conduct of a trade or business within the United States, and, if you are claiming benefits under an applicable income tax treaty, the dividends are attributable to a “permanent establishment” or “fixed base” (in each case, within the meaning of such treaty) that you maintain in the United States, the applicable withholding agent is generally not required to withhold tax from the dividends, provided that you have properly furnished a valid IRS Form W-8ECIor an acceptable substitute form upon which you certify, under penalties of perjury, that:

| • |     | you are not a U.S. person; and |

| • |     | the dividends are effectively connected with your conduct of a trade or business within the United States and are 
 includible in your gross income.                                                                                  |

“Effectively connected” dividends are taxed at the applicable U.S. federal income tax rates in the same manner as if you were a U.S. person. If you are a corporate non-U.S.holder, “effectively connected” dividends that you receive may, under certain circumstances, be subject to an additional “branch profits tax” at a 30% rate (or a lower rate if an applicable income tax treaty so provides). Sale, Exchange or Certain other Taxable Dispositions If you are a non-U.S.holder, you generally will not be subject to U.S. federal income tax on gain that you recognize on a sale, exchange, redemption or other taxable disposition of depositary shares unless:

| • |     | the gain is “effectively connected” with your conduct of a trade or business in the United States, and,                                                                                                                               
 if you are claiming benefits under an applicable income tax treaty, the gain is attributable to a “permanent establishment” or “fixed base” (in each case, within the meaning of such treaty) that you maintain in the United States; |

| • |     | you are an individual who is present in the United States for 183 or more days in the taxable year of