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

Company: DTE ENERGY CO
Filing Date: 2025-09-10
Form: 424B2
Chunk 25
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of the IRS. U.S. Holders should consult their tax advisors about this election.

Contingent Payments

If we elect to exercise our option to redeem all or a portion of the notes, in certain circumstances we will be required to make payments on
such redeemed notes as described in “Description of Notes—Optional Redemption” at a price that may include an additional amount in excess of the principal amount of the notes and any accrued interest thereon. We intend to take the
position that the likelihood that we will be required to make such payments is remote as of the issue date of the notes and therefore that these provisions do not cause the notes to be treated as “contingent payment debt instruments” for
U.S. federal income tax purposes within the meaning of the applicable Treasury regulations and that any premium payable upon redemption will not affect the yield to maturity or the maturity date of the notes. Assuming this position is respected, you
would be required to include in income such additional amounts at the time the payments are received or accrued, in accordance with your method of accounting for U.S. federal income tax purposes.

Our determination that the notes are not contingent payment debt instruments is not binding on the IRS. If the IRS were to successfully
challenge our determination and the notes were treated as contingent payment debt instruments, you would be required, among other things, to accrue interest income at a rate higher than the stated interest rate on the notes regardless of your method
of tax accounting and to treat as ordinary income, rather than capital gain, any gain recognized on a sale, exchange, redemption, retirement or other taxable disposition of a note. Our determination that the notes are not contingent payment debt
instruments is binding on you unless you disclose your contrary position to the IRS in the manner that is required by applicable Treasury regulations. The remainder of this discussion assumes that the notes are not treated as contingent payment debt
instruments.

Stated Interest

It is anticipated, and this discussion assumes, that the notes will be issued with no more thande minimis original issue
discount for U.S. federal income tax purposes. In such case, subject to the discussion above on pre-issuance accrued interest, stated interest on a note will generally be taxable to you as ordinary income at
the time it is received or accrued in accordance with your usual method of accounting for U.S. federal income tax purposes. If, however, the issue price of the notes is less than their stated principal amount and the difference is equal to or more
than