Company: HBAN
Filing Date: 2025-09-11
Form Type: 424B2
Source: 0001193125-25-200581
Chunk: 60

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-09-11
Form: 424B2
Chunk 60
---
 Information returns will generally be filed with the IRS in connection with the payment of dividends or other taxable distributions on the depositary shares to non-corporateU.S. holders and certain payments of proceeds to U.S. holders on the sale, exchange or redemption of the depositary shares. Additionally, such payments may be subject to backup withholding (currently, at a rate of 24%) unless such U.S. holder (a) comes within certain exempt categories and, when required, demonstrates this fact in the manner required, or (b) within a reasonable period of time, provides a correct taxpayer identification number, certifies that it is not subject to backup withholding and otherwise complies with applicable requirements of the backup withholding rules. Backup withholding is not an additional tax. Any amount withheld under the backup withholding rules from a payment to a U.S. holder is allowable as a credit against such holder’s U.S. federal income tax, which may entitle the U.S. holder to a refund, provided that the U.S. holder provides the required information to the IRS in a timely manner. Non-U.S.Holders As used in this discussion, the term “non-U.S.holder” means a beneficial owner of the depositary shares, other than a U.S. holder (as defined above) or an entity or arrangement that is treated as a partnership for U.S. federal income tax purposes. Dividends. Distributions with respect to the depositary shares taxable as dividends for U.S. federal income tax purposes paid to a non-U.S.holder generally will be subject to U.S. federal withholding tax at a 30% rate, or such lower rate as may be specified by an applicable income tax treaty, unless such dividends are effectively connected with the conduct of a trade or business of the non-U.S.holder 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). In order to claim the benefits of an applicable income tax treaty, a non-U.S.holder generally must furnish us or other payor, as applicable, with a properly executed IRS Form W-8BENor W-8BEN-E(or other applicable IRS Form W-8)before the distribution date. Non-U.S.holders should consult their own tax advisors regarding their entitlement to benefits under an applicable income tax treaty and the requirements for claiming any such benefits. Dividends paid to a non-U.S.holder that are effectively connected with such non-U