Company: KODK
Filing Date: 2025-05-21
Form Type: 424B5
Source: 0001193125-25-124059
Chunk: 15

Company: EASTMAN KODAK CO
Filing Date: 2025-05-21
Form: 424B5
Chunk 15
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 Code commonly referred to as the Foreign Account Tax Compliance Act and U.S. Treasury regulations and administrative rules issued thereunder (collectively, “FATCA”) may impose withholding tax on certain types of payments made to “foreign financial institutions” and “non-financialforeign entities” as defined in the Code and applicable U.S. Treasury regulations. Withholding at a rate of 30% will be required on dividends paid on common stock held by or through certain foreign financial institutions (including investment funds), unless such institution enters into an agreement with the U.S. Treasury Department to report, on an annual basis, information with respect to interests in, and accounts maintained by, the institution that are owned by certain U.S. persons and by certain non-U.S.entities that are wholly or partially owned by U.S. persons and to withhold on certain payments. An intergovernmental agreement between the United States and an applicable non-U.S.country, or future U.S. Treasury Regulations, may modify these requirements. Accordingly, the entity through which the common shares are held will affect the determination of whether such withholding is required. Similarly, dividends on common shares held by an investor that is a non-financial non-U.S.entity that does not qualify under certain exemptions will be subject to withholding at a rate of 30%, unless such entity either (i) certifies that such entity does not have any “substantial United States owners” or (ii) provides certain information regarding the entity’s “substantial United States owners.” Prospective investors are encouraged to consult with their tax advisors regarding the possible implications of FATCA on their investment in our common stock. S-9

The preceding summary and discussion of U.S. federal income tax considerations is for general informational purposes only. It is not tax advice. Each prospective investor should consult its tax advisor regarding the particular U.S. federal, state, local and non-U.S.tax consequences of owning and disposing of our common stock, including the tax consequences of any change in applicable laws as well as any tax consequences arising under any state, local, or non-U.S.tax laws and any other U.S. federal tax laws.

S-10

PLAN OF DISTRIBUTION

We have entered into an ATM Equity Offering Sales Agreement with the Agent under which we may offer and sell from time to time our common
stock having an aggregate offering price of up to $100,000,000. The Agent may act as agent on our behalf or purchase shares of our common stock as principal.

Sales, if any, of common stock under the