Company: SOJE
Filing Date: 2025-01-08
Form Type: 424B5
Source: 0000092122-25-000002
Chunk: 29

Company: SOUTHERN CO
Filing Date: 2025-01-08
Form: 424B5
Chunk 29
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, under certain circumstances, be subject to an additional branch profits tax at a 30% rate or such lower rate as may be specified by an applicable income tax treaty.

Any gain realized by a Non-United States Holder on the sale, exchange, redemption or retirement of a Series 2025A Junior Subordinated Note generally will not be subject to United States federal income tax unless:

• such gain is effectively connected with the Non-United States Holder’s conduct of a trade or business in the United States (and, if an applicable United States income tax treaty applies, is attributable to a permanent establishment maintained by the Non-United States Holder within the United States); or

• the Non-United States Holder is an individual who is present in the United States for 183 days or more in the taxable year of the disposition and certain other conditions are met.

The amount of interest paid on the Series 2025A Junior Subordinated Notes to Non-United States Holders generally must be reported annually to the IRS. These reporting requirements apply regardless of whether withholding was reduced or eliminated by any applicable income tax treaty. Copies of the information returns reflecting income in respect of the Series 2025A Junior Subordinated Notes may also be made available to the tax authorities in the country in which the Non-United States Holder is a resident under the provisions of an applicable income tax treaty or information sharing agreement.

A Non-United States Holder will generally not be subject to additional information reporting or to backup withholding with respect to payments on the Series 2025A Junior Subordinated Notes or to information reporting or backup withholding with respect to proceeds from the sale or other disposition of Series 2025A Junior Subordinated Notes to or through a United States office of any broker, as long as the holder:

• has furnished to the payor or broker a valid IRS Form W-8BEN or W-8BEN-E certifying, under penalties of perjury, the Non-United States Holder’s status as a non-United States person;

• has furnished to the payor or broker other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with applicable Treasury regulations; or

• otherwise establishes an exemption.

<div align='center'>S-19</div>

The payment of the proceeds from a sale or other disposition of Series 2025A Junior Subordinated Notes to or through a foreign office of a broker will generally not be subject to information reporting or backup withholding. However, a sale or disposition of