Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236452
Chunk: 35

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 35
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 case of Warrant Shares, pursuant to the exercise of Warrants acquired pursuant to this offering), that is, for United States federal income tax purposes:

| • |     | an individual citizen or resident of the United States; |

| • |     | a corporation created or organized in or under the laws of the United States, any state thereof or the District 
 of Columbia;                                                                                                    |

| • |     | an estate whose income is subject to United States federal income tax regardless of its source; or |

S-25

| • |     | a trust (x) whose administration is subject to the primary supervision of a United States court and which                                                                                 
 has one or more United States persons who have the authority to control all substantial decisions of the trust or (y) which has made an election to be treated as a United States person. |

Non-U.S.Holder Defined For purposes of this discussion, a “non-U.S.holder” is a beneficial owner of our common stock, Warrants or Warrant Shares, as applicable, in each case as acquired pursuant to this offering (or, in the case of Warrant Shares, pursuant to the exercise of Warrants acquired pursuant to this offering), that is neither a U.S. holder nor a partnership (or any other entity or arrangement treated as a partnership for United States federal income tax purposes). Holders Subject to Special United States Federal Income Tax Rules This discussion does not address all United States federal income tax considerations that may be applicable to holders that are subject to special tax rules, including, without limitation:

| • |     | banks, insurance companies or other financial institutions; |

| • |     | persons subject to special tax accounting rules; |

| • |     | tax-exempt organizations,                          
 tax-qualified retirement plans, and pension plans; |

| • |     | controlled foreign corporations, passive foreign investment companies and, in each case, shareholders thereof; |

| • |     | corporations that accumulate earnings to avoid United States federal income tax; |

| • |     | partnerships or other entities treated as pass-through entities for United States federal income tax purposes; |

| • |     | S corporations; |

| • |     | dealers in securities or currencies; |

| • |     | U.S. holders that have a “functional currency” other than the U.S. dollar; |

| • |     | traders in securities that elect to use a                          
 mark-to-market method of accounting for their securities holdings; |

| • |     | persons who acquire our