Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 168

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 168
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 depending on the stockholder’s particular circumstances, you are advised to consult your tax advisor
regarding the information reporting requirements applicable to you.

Non-U.S.Holders of Debt Securities.Payments to non-U.S. holders of interest on a debt security, and amounts withheld from such payments, if any, generally will be required to be reported to the IRS and to such non-U.S. holder.
Copies of the information returns reporting such interest payments and withholding may also be made available to the tax authorities of the country in which a non-U.S. holder resides or are established under
the provisions of a specific treaty or agreement.

Backup withholding generally will not apply to payments to non-U.S. holders of interest on a debt security if the certification described in “—Tax Consequences to Non-U.S. Holders—Interest on the Debt Securities”
is duly provided or such non-U.S. holder otherwise establishes an exemption.

Payment of the
proceeds from the disposition of a debt security effected by the U.S. office of a U.S. or foreign broker will be subject to information reporting requirements and backup withholding unless a non-U.S. holder
properly certifies under penalties of perjury as to its foreign status on IRS Form W-8BEN or IRS Form W-8BEN-E (or other
applicable or successor form) and certain other conditions are met or such non-U.S. holder otherwise establishes an exemption. Information reporting requirements and backup withholding generally will not apply
to any payment of the proceeds from the disposition of a debt security effected outside the United States by a foreign office of a broker. However, unless such a broker has documentary evidence in its records that a
non-U.S. holder is not a United States person and certain other conditions are met, or such non-U.S. holder otherwise establishes an exemption, information reporting
will apply to a payment of the proceeds of the disposition of a debt security effected outside the United States by such a broker if it has certain relationships with the United States.

Backup withholding is not an additional tax. Any amount withheld under the backup withholding rules is allowable as a credit against a non-U.S. holder’s U.S. federal income tax liability, if any, and a refund may be obtained from the IRS if the amounts withheld exceed such non-U.S. holder’s actual
U.S. federal income tax liability and such non-U.S. holder timely provides the required information or appropriate claim form to the IRS.

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Legislative or Other Actions Affecting