Company: SOJE
Filing Date: 2025-11-03
Form Type: 424B5
Source: 0000092122-25-000088
Chunk: 155

Company: SOUTHERN CO
Filing Date: 2025-11-03
Form: 424B5
Chunk 155
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’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a permanent establishment maintained by the Non-United States Holder within the United States);

• the Non-United States Holder is an individual who is present in the United States for 183 days or more in the taxable year of the disposition and certain other conditions are met; or

• the Company is or has been a United States real property holding corporation (“USRPHC”) for United States federal income tax purposes at any time within the shorter of the five-year period ending on the date of the disposition and the Non-United States Holder’s holding period and certain other conditions are met.

The Company believes that it is not currently and does not anticipate becoming a USRPHC for United States federal income tax purposes. However, there can be no assurance that the Company will not become a USRPHC in the future. Non-United States Holders are urged to consult their own tax advisors regarding the possible adverse United States federal income tax consequences to them if the Company is, or were to become, a USRPHC.

Gain described in the first bullet point above generally will be subject to United States federal income tax on a net income basis at regular graduated United States federal income tax rates in the same manner as if such Non-United States Holder were a United States Holder. A Non-United States Holder that is a foreign corporation also 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) of its “effectively connected earnings and profits” for the taxable year, subject to certain adjustments.

Gain described in the second bullet point above will be subject to United States federal income tax at a 30% rate (or such lower rate as may be specified by an applicable income tax treaty), which may be offset by certain United States source capital losses, if any, of the Non-United States Holder.

#### Information Reporting and Backup Withholding
Information reporting generally will apply to payments of interest, contract adjustment payments and dividends with respect to, or the proceeds from the disposition of, the Equity Units, the applicable ownership interests in the RSNs, the Treasury securities, the applicable ownership interests in the Treasury portfolio, a purchase contract and the Company’s common stock purchased under the purchase contract paid to a Non-United States Holder. These reporting requirements apply regardless of whether withholding was reduced or eliminated by an applicable income tax