Company: VVR
Filing Date: 2025-03-21
Form Type: 424B5
Source: 0001104659-25-026711
Chunk: 135

Company: Invesco Senior Income Trust
Filing Date: 2025-03-21
Form: 424B5
Chunk 135
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 | an                                                                                          
 estate, the income of which is subject to federal income taxation regardless of its source; 
 or                                                                                          |

| ● | a                                                                                           
 trust that (i) is subject to the primary supervision of a U.S. court and which has one      
 or more U.S. fiduciaries who have the authority to control all substantial decisions of the 
 trust, or (ii) has a valid election in effect under applicable U.S. Treasury Regulations    
 to be treated as a U.S. person.                                                             |

S-49 A Non-U.S. Shareholder generally will be subject to withholding of federal income tax at a 30% rate (or lower applicable treaty rate), rather than backup withholding (discussed below), on dividends from the Fund (other than capital gain dividends) that are not “effectively connected” with a U.S. trade or business carried on by such shareholder, provided that the shareholder furnishes to the Fund a properly completed IRS Form W-8BEN, IRS Form W-8BEN-E or IRS From W-8EXP certifying the shareholder’s non-United States status. If the income from the Fund is not effectively connected with a U.S. trade or business carried on by a Non-US Shareholder, distributions to such shareholder will be subject to U.S. withholding tax at the rate of 30% (or lower treaty rate) upon the gross amount of the distribution, subject to certain exemptions including those for dividends reported by the Fund to shareholders as:

| ● | capital                                                                                       
 gain dividends paid by the Fund from its net long-term capital gains (other than those from   
 disposition of a U.S. real property interest), unless you are a nonresident alien present     
 in the United States for a period or periods aggregating 183 days or more during the calendar 
 year; and                                                                                     |

| ● | interest-related                                                                                   
 dividends paid by the Fund from its qualified net interest income from U.S. sources and short-term 
 capital gain dividends.                                                                            |

However, the Fund does not intend to utilize the exemptions for interest-related dividends paid and short-term capital gain dividends paid. Moreover, notwithstanding such exemptions from U.S. withholding at the source, any dividends and distributions of income and capital gains, including the proceeds from the sale of your Fund Shares, will be subject to backup withholding at a rate of 24% if you fail to properly certify that you are not a U.S. person. If income from the Fund or gains recognized from the sale of Shares are effectively connected