Company: KODK
Filing Date: 2025-05-21
Form Type: 424B5
Source: 0001193125-25-124059
Chunk: 13

Company: EASTMAN KODAK CO
Filing Date: 2025-05-21
Form: 424B5
Chunk 13
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 exemption. Such effectively connected dividends, although not subject to withholding tax, are taxed by the United States at the same graduated rates applicable to U.S. persons, net of certain deductions and credits, subject to an applicable income tax treaty providing otherwise. In addition, if you are a corporate non-U.S.holder, dividends you receive that are effectively connected with your conduct of a U.S. trade or business (and, if an income tax treaty applies, are attributable to a permanent establishment or fixed base maintained by you in the United States) may be subject to an additional branch profits tax at a rate of 30% (or such lower rate as may be specified by an applicable income tax treaty) on your effectively connected earnings and profits for the taxable year, as adjusted for certain items. You should consult your tax advisor regarding any applicable branch profits tax or income tax treaties that may provide for different rules. Gain on Sale or Other Taxable Disposition of Common Stock Subject to the discussion below under the headings “Information Reporting and Backup Withholding” and “FATCA,” you generally will not be required to pay U.S. federal income tax on any gain realized upon the sale or other taxable disposition of our common stock unless:

| • |     | the gain is effectively connected with your conduct of a U.S. trade or business (and, if an income tax treaty                                                                                                                                        
 applies, the gain is attributable to a permanent establishment or fixed base maintained by you in the United States), in which case you will be required to pay tax on the net gain derived from the sale or other taxable disposition under regular 
 graduated U.S. federal income tax rates. If you are a corporate non-U.S. holder, you may be subject to an additional branch profits tax at a 30% rate (or such lower rate as may be specified by an applicable                                       
 income tax treaty) on such effectively connected gain for the taxable year, as adjusted for certain items;                                                                                                                                           |

| • |     | you are a nonresident alien individual who is present in the United States for a period or periods aggregating                                                                                                                                            
 183 days or more during the calendar year in which the sale or other taxable disposition occurs and certain other conditions are met, in which case you will be required to pay a flat 30% tax (or lower applicable treaty rate) on the gain derived from 
 the sale or other taxable disposition, which gain may be offset by certain U.S. source capital losses (even though you are not considered a resident of the United States); provided