Company: CF
Filing Date: 2025-11-21
Form Type: 424B2
Source: 0001104659-25-115010
Chunk: 64

Company: CF Industries Holdings, Inc.
Filing Date: 2025-11-21
Form: 424B2
Chunk 64
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 the holder as OID and reduced by any amortized premium and any payments other than Qualified Stated Interest made on a note. Gain or loss recognized by a U.S. holder generally will be long-term capital gain or loss if the U.S. holder has held the note for more than one year at the time of disposition. Generally, long-term capital gains recognized by certain non-corporate U.S. holders (including an individual U.S. holder) currently are subject to tax at a lower rate than short-term capital gains or ordinary income. The deduction of capital losses is subject to significant limitations.

#### Information Reporting and Backup Withholding
Information reporting requirements generally will apply to interest on the notes and the proceeds of a sale, exchange, redemption, repurchase by us or other taxable disposition of a note paid to a U.S. holder unless the U.S. holder properly establishes that it is an exempt recipient (such as a corporation generally). Backup withholding will apply to those payments if the U.S. holder fails to provide its correct taxpayer identification number, or certification of exempt status, or if the U.S. holder is notified by the IRS that it has failed to report in full payments of interest and dividend income. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules generally will be allowed as a refund or a credit against a U.S. holder’s U.S. federal income tax liability provided the required information or appropriate claim form is furnished to the IRS in a timely manner.

#### Taxation of Non-U.S. Holders

#### Interest on the Notes
Subject to the discussions of backup withholding and FATCA below, U.S. federal withholding tax generally will not apply to any payment of interest (including OID) on a note to a non-U.S. holder provided that:

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the non-U.S. holder does not actually or constructively own 10% or more of the total combined voting power of all classes of our stock that are entitled to vote within the meaning of section 871(h)(3) of the Code;

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the non-U.S. holder is not a “controlled foreign corporation” that is related to us (directly, indirectly or constructively) through stock ownership;

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the non-U.S. holder is not a bank receiving interest on a loan agreement entered into in the ordinary course of its trade or business; and

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either (1) the non-U.S. holder provides its name and address, and certifies, under penalties of perjury, that it is not a U.S