Company: KODK
Filing Date: 2025-05-21
Form Type: 424B5
Source: 0001193125-25-124059
Chunk: 14

Company: EASTMAN KODAK CO
Filing Date: 2025-05-21
Form: 424B5
Chunk 14
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 that you have timely filed U.S. federal income tax returns with      
 respect to such losses; or                                                                                                                                                                                                                                |

S-8

| fair market value of its worldwide real property interests and its other assets used or held for use in a trade or business (all as determined for U.S. federal income tax purposes). We believe we 
 are not and do not anticipate becoming a “United States real property holding corporation” for U.S. federal income tax purposes.                                                                    |

You should consult your tax advisors regarding the application of the foregoing rules, including any applicable income tax treaties that may provide for different rules, in light of their particular facts and circumstances. Information Reporting and Backup Withholding The amount of dividends paid to you, your name and address, and the amount of tax withheld, if any, generally will be reported to the IRS annually. A similar report will be sent to you. Pursuant to applicable income tax treaties or other agreements, the IRS may make these reports available to tax authorities in your country of residence or establishment. These information reporting requirements apply even if no withholding would be required (because the distributions would be effectively connected with your conduct of a U.S. trade or business, or withholding was reduced or eliminated by an applicable income tax treaty). Your proceeds on the sale or other taxable disposition of our common stock may also be subject to information reporting. Payments of dividends and proceeds on the sale or other taxable disposition of our common stock may be subject to backup withholding unless you establish an exemption therefrom, for example, by timely and properly certifying your non-U.S.status on a duly completed and executed IRS Form W-8BEN,IRS Form W-8BEN-Eor another appropriate version of IRS Form W-8(or applicable successor form). Notwithstanding the foregoing, information reporting and backup withholding may apply if the applicable withholding agent has actual knowledge, or reason to know, that you are a U.S. person. Backup withholding is not an additional tax; rather, the U.S. income tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding results in an overpayment of taxes, a refund or credit generally may be obtained from the IRS, provided that the required information is furnished to the IRS in a timely manner. If any amount is withheld under the backup withholding rules, you should consult with your U.S. tax advisor regarding the possibility of and procedure for obtaining a refund or a credit against your U.S. federal income tax liability, if any. FATCA Provisions of the