Company: KODK
Filing Date: 2025-05-21
Form Type: 424B5
Source: 0001193125-25-124059
Chunk: 12

Company: EASTMAN KODAK CO
Filing Date: 2025-05-21
Form: 424B5
Chunk 12
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 or rights to acquire our stock, on our common stock, those payments will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. To the extent those distributions exceed both our current and our accumulated earnings and profits, such excess generally will constitute a return of capital and will first reduce your tax basis in our common stock (determined separately with respect to each share of our common stock), but not below zero, and then will be treated as gain from the sale of that stock, as described below under the subsection titled “Gain on Sale or Other Taxable Disposition of Common Stock.” Subject to the discussions below regarding effectively connected dividends, backup withholding, and FATCA (as defined below), any dividend paid to you that is not effectively connected with your conduct of a trade or business in the United States generally will be subject to U.S. federal withholding tax either at a rate of 30% of the gross amount of the dividend or such lower rate as may be specified by an applicable income tax treaty. In order to receive a reduced income tax treaty rate, you generally must timely provide the applicable withholding agent with a current version of IRS Form W-8BEN,IRS Form W-8BEN-Eor other appropriate version of IRS Form W-8(or applicable successor form), duly completed and executed, certifying qualification S-7

for the reduced rate. These certifications must be provided to the applicable withholding agent prior to the payment of dividends and must be updated periodically. If you hold our common stock through a financial institution or other agent acting on your behalf, you will be required to provide appropriate documentation to the agent, who then will be required to provide the required certification to the applicable withholding agent, either directly or through other intermediaries. You should consult your tax advisor regarding your entitlement to benefits under any applicable income tax treaty. You generally will be able to obtain a refund of any excess amounts withheld if you timely file an appropriate claim for refund with the IRS. Dividends received by you that are effectively connected with your conduct of a U.S. trade or business (and, if an income tax treaty applies, are attributable to a permanent establishment or fixed base maintained by you in the United States) generally are exempt from such withholding tax. In order to obtain this exemption, you generally must timely provide the applicable withholding agent with an IRS Form W-8ECI(or applicable successor form), duly completed and executed, properly certifying such