Company: DTK
Filing Date: 2025-09-10
Form Type: 424B2
Source: 0001193125-25-199964
Chunk: 24

Company: DTE ENERGY CO
Filing Date: 2025-09-10
Form: 424B2
Chunk 24
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 |     | a trust if (a) a court within the United States is able to exercise primary control over its administration                                                                                                                         
 and one or more “United States persons” (as defined in Section 7701(a)(30) of the Code) have the authority to control all substantial decisions of such trust or (b) the trust has validly elected to be treated as a United States 
 person.                                                                                                                                                                                                                             |

If a partnership (including any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds notes, the tax treatment of a partner in such partnership will generally depend upon the status of the partner and upon the activities of the partnership. If you are a partnership holding notes or a partner in such partnership, you should consult your tax advisor as to the particular U.S. federal income tax considerations relevant to the acquisition, ownership and disposition of notes. Amortizable Bond Premium If a U.S. Holder’s purchase price for a note (excluding any amounts attributable to pre-issuanceaccrued interest) exceeds the stated principal amount of such note, the U.S. Holder will be considered to have “amortizable bond premium” equal to such excess. A U.S. Holder generally may elect to amortize any bond premium over the remaining term of such note on a constant yield method as an offset to stated interest when includible in income under its regular method of tax accounting. If the bond premium allocable to an accrual period exceeds the stated interest income allocable to the accrual period, the excess is treated as a bond premium deduction. However, the amount treated as a bond premium deduction is limited to the amount by which such U.S. Holder’s total interest inclusions on the note in prior accrual periods exceed the total amount treated by such S-18

U.S. Holder as a bond premium deduction in prior accrual periods. If any of the excess bond premium is not deductible, that amount is carried forward to the next accrual period. If a U.S. Holder
makes the election to amortize bond premium, it will be required to reduce its adjusted tax basis in such note by the amount of the premium used to offset interest income as set forth above. An election to amortize bond premium on a constant yield
method will also apply to all other taxable debt instruments held or subsequently acquired by a U.S. Holder on or after the first day of the first taxable year for which the election is made. Such an election may not be revoked without the consent