Company: WFC-PC
Filing Date: 2025-08-26
Form Type: S-3/A
Source: 0001193125-25-188722
Chunk: 210

Company: WELLS FARGO & COMPANY/MN
Filing Date: 2025-08-26
Form: S-3/A
Chunk 210
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 the Non-U.S.Holder’s conduct of a trade or business in the United States and the Non-U.S.Holder provides an appropriate statement to us or the paying agent to that effect on a properly completed and duly executed IRS Form W-8ECI(or other 139

applicable form), or other successor form. If a Non-U.S.Holder of debt securities is engaged in the conduct of a trade or business in the United States, and interest (including OID, if any) on the debt securities is effectively connected with the conduct of such trade or business (and, if required by an applicable income tax treaty, is attributable to a permanent establishment maintained by the Non-U.S.Holder in the United States), the Non-U.S.Holder, although exempt from the withholding tax discussed in the preceding sentence, will be subject to regular U.S. federal income tax on its effectively connected income, generally in the same manner as a U.S. Holder (or in a manner specified by an applicable income tax treaty). See “—U.S. Federal Income Taxation of U.S. Holders” above. A Non-U.S.Holder will need to obtain a taxpayer identification number and certify as to its eligibility under the appropriate treaty’s limitations on benefits article to claim benefits under an income tax treaty. In addition, special rules may apply to claims for treaty benefits made by Non-U.S.Holders that are entities rather than individuals. To obtain a refund of any excess amounts withheld, a Non-U.S.Holder that is eligible for a reduced rate of U.S. federal withholding tax pursuant to an income tax treaty may do so by filing an appropriate claim for refund with the IRS. In addition, a Non-U.S.Holder that is a foreign corporation may be subject to a 30% branch profits tax (unless reduced or eliminated by an applicable income tax treaty) on its earnings and profits for the taxable year attributable to its effectively connected income, subject to certain adjustments. Sale, Retirement, or Other Taxable Disposition of Debt Securities. A Non-U.S.Holder generally will not be subject to U.S. federal income tax on gain realized on the sale, retirement or other taxable disposition of the debt securities, unless:

| ● |     | the Non-U.S. Holder is an individual who is present in the U.S. for 183                      
 days or more in the taxable year of the disposition and certain other conditions are met; or |

| ● |     | the gain is effectively connected with the Non-U.S. Holder’s conduct