Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236452
Chunk: 45

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 45
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 of the Acquisition, Ownership and Disposition of Shares of Common Stock, Pre-fundedWarrants and Warrant Shares—Distributions” below.
Adjustments that are made pursuant to a bona fide reasonable adjustment formula that has the effect of preventing dilution of the interest of the holders of the Series B Warrants should generally not result in a constructive distribution.

Consequences to Non-U.S.Holders of the Acquisition, Ownership and Disposition of Shares of Common Stock, Pre-fundedWarrants and Warrant Shares

Distributions

If we make a distribution of cash or other property (other than certain pro rata distributions of our common stock) in respect of our common
stock, Pre-funded Warrants or Warrant Shares, the distribution (including any constructive distribution) generally will be treated as a dividend for United States federal income tax purposes to the extent it
is paid from our current or accumulated earnings and profits (as determined under United States federal income tax principles) as of the end of our taxable year in which the distribution occurs. If the amount of a distribution exceeds our current
and accumulated earnings and profits, the excess will be treated first as a tax-free return of capital that reduces the non-U.S. holder’s adjusted basis in such
holder’s common stock, Pre-funded Warrants or Warrant Shares, as applicable, but not below zero. Any excess will be treated as gain realized on the sale or other disposition of our common stock, Pre-funded Warrants or Warrant Shares, as applicable, and will be treated as described under “—Sale, Taxable Exchange or Other Taxable Dispositions of Shares of Common Stock, Warrants and Warrant Shares,” below.

Subject to the discussion below regarding effectively connected income, FATCA (as defined
below), and backup withholding, distributions treated as dividends on our common stock, Pre-funded Warrants or Warrant Shares held by a non-U.S. holder generally will be
subject to United States federal withholding tax at a rate of

S-31

30%, or at a lower rate if provided by an applicable income tax treaty and the non-U.S.holder has provided the documentation required to claim benefits under such treaty. Generally, to claim the benefits of an income tax treaty, a non-U.S.holder will be required to provide a properly executed IRS Form W-8BEN,IRS Form W-8BEN-Eor other applicable IRS Form. In the case of any constructive distribution, it is possible that this tax would be withheld from any amount owed to the non-U