Company: HUM
Filing Date: 2025-03-28
Form Type: 424B5
Source: 0001628280-25-015313
Chunk: 37

Company: HUMANA INC
Filing Date: 2025-03-28
Form: 424B5
Chunk 37
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 by the amount of any bond premium previously amortized by the U.S. Holder with respect to such additional 2031 note).

Your gain or loss generally will be capital gain or loss. This capital gain or loss will be long-term capital gain or loss if, at the time of the disposition, you have held the additional 2031 notes for more than one year. Subject to limited exceptions, your capital losses cannot be used to offset your ordinary income. If you are a non-corporate United States Holder, under current law your long-term capital gain generally will be subject to a preferential rate of United States federal income tax.

#### Information Reporting and Backup Withholding
In general, information reporting requirements may apply to payments to a United States Holder of stated interest on the additional 2031 notes and the proceeds of a sale or other disposition (including a retirement or redemption) of the additional 2031 notes.

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In general, “backup withholding” (currently at a rate of 24%) may apply:

• to any payments made to you of stated interest on your additional 2031 notes, and

• to payment of the proceeds of a sale or other disposition (including a redemption or retirement) of your additional 2031 notes,

if you are a United States Holder and you fail to provide a correct taxpayer identification number or otherwise comply with applicable requirements of the backup withholding rules and you do not otherwise establish an exemption from backup withholding.

Backup withholding is not an additional tax and any amounts withheld under the backup withholding rules may be credited against your United States federal income tax liability (which may result in your being entitled to a refund of United States federal income tax), provided that required information is timely provided to the IRS.

#### Non-U.S. Holders
The following summary applies to you if you are a beneficial owner of an additional 2031 note and you are neither a United States Holder (as defined above) nor an entity or arrangement classified as a partnership for United States federal income tax purposes (a “non-U.S. Holder”).

#### United States Federal Withholding Tax
Subject to the discussions below regarding backup withholding and FATCA (as defined below), United States federal withholding tax will generally not apply to payments of stated interest on your additional 2031 notes under the “portfolio interest” exception of the Internal Revenue Code, provided that:

• you do not, actually or constructively, own ten percent or more of the total combined voting power of