Company: AILIM
Filing Date: 2025-09-16
Form Type: 424B2
Source: 0001104659-25-090464
Chunk: 21

Company: Ameren Illinois Co
Filing Date: 2025-09-16
Form: 424B2
Chunk 21
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 or a portion of their interest income and net gains from the disposition of the bonds. U.S. holders that are individuals, estates or trusts should consult their tax advisors regarding the applicability of this Medicare tax to their income and gains in respect of an investment in the bonds.

Information Reporting and Backup Withholding

A U.S. holder may be subject to information reporting and, under certain circumstances, “backup withholding” (currently at the rate of 24%) with respect to certain “reportable payments,” including interest on or principal (and premium, if any) of a bond and the gross proceeds from a disposition of a bond.

Information reporting and backup withholding will not apply with respect to payments made to “exempt recipients” (such as corporations and tax-exempt organizations) provided, if requested, their exemptions from backup withholding are properly established.

Information reporting will generally apply to reportable payments to U.S. holders that are not exempt recipients (such as individuals). In addition, backup withholding will apply if the holder, among other things, (i) fails to furnish a social security number or other taxpayer identification number (“TIN”) certified under penalties of perjury within a reasonable time after the request therefor, (ii) furnishes an incorrect TIN, (iii) fails to properly report the receipt of interest or dividends or (iv) under certain circumstances, fails to provide a certified statement, signed under penalties of perjury, that the TIN furnished is the correct number and that the holder is not subject to backup withholding. A holder that does not provide its correct TIN also may be subject to penalties imposed by the IRS.

Any amounts withheld under the backup withholding rules from a payment to a U.S. holder generally will be allowed as a refund or as a credit against that holder’s U.S. federal income tax liability, provided the requisite procedures are satisfied.

#### Non-U.S. Holders
The following discussion applies to you if you are a beneficial owner of a bond other than a U.S. holder as defined above or a partnership or other entity or arrangement treated as a partnership for U.S. federal income tax purposes (a “non-U.S. holder”). For purposes of the following discussion, interest does not include any pre-issuance accrued interest to the extent such amount is treated as a nontaxable return of a portion of the purchase price of a bond rather than as an amount payable on the bonds, as discussed above under “— U.S. Holders — Pre-Issuance Accrued