Company: CIFRW
Filing Date: 2025-05-22
Form Type: 424B5
Source: 0001193125-25-124290
Chunk: 22

Company: Cipher Mining Inc.
Filing Date: 2025-05-22
Form: 424B5
Chunk 22
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 See “—Gain on Sale or Other Taxable Disposition of Common Stock.” Subject to the withholding requirements under FATCA (as defined below) and with respect to effectively connected dividends, each of which is discussed below, any distribution made to a non-U.S.holder on our common stock generally will be subject to U.S. withholding tax at a rate of 30% of the gross amount of the distribution unless an applicable income tax treaty provides for a lower rate. To receive the benefit of a reduced treaty rate, a non-U.S.holder must provide the applicable withholding agent with an IRS Form W-8BENor IRS Form W-8BEN-E(or other applicable or successor form) certifying qualification for the reduced rate. Dividends paid to a non-U.S.holder that are effectively connected with a trade or business conducted by the non-U.S.holder in the United States (and, if required by an applicable income tax treaty, are treated as attributable to a permanent establishment maintained by the non-U.S.holder in the United States) generally will be taxed on a net income basis at the rates and in the manner generally applicable to United States persons. Such effectively connected dividends will not be subject to U.S. withholding tax if the non-U.S.holder satisfies certain certification requirements by providing the applicable withholding agent with a properly executed IRS Form W-8ECIcertifying eligibility for exemption. If the non-U.S.holder is a corporation for U.S. federal income tax purposes, it may also be subject to a branch profits tax (at a 30% rate or such lower rate as specified by an applicable income tax treaty) on its effectively connected earnings and profits (as adjusted for certain items), which will include effectively connected dividends. S-14

Gain on Sale or Other Taxable Disposition of Common Stock Subject to the discussion below under “—Backup Withholding and Information Reporting,” a non-U.S.holder generally will not be subject to U.S. federal income or withholding tax on any gain realized upon the sale or other taxable disposition of our common stock unless:

| • |     | the non-U.S. holder is an individual who is present in the United States                                                                                    
 for a period or periods aggregating 183 days or more during the calendar year in which the sale or disposition occurs and certain other conditions are met; |

| • |     | the gain is effectively connected with a trade or business conducted by the                                                                                               
 non-U.S. holder in the United States (and, if required by