Company: HUM
Filing Date: 2025-03-26
Form Type: 424B5
Source: 0001628280-25-014916
Chunk: 37

Company: HUMANA INC
Filing Date: 2025-03-26
Form: 424B5
Chunk 37
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paid on your additional 20 notes is not subject to withholding tax because it is effectively connected with your conduct of a trade or business within the United States, or (2) IRS Form W-8BEN or W-8BEN-E (or other applicable form) claiming an exemption from or reduction in this withholding tax under an applicable income tax treaty.

For purposes of this discussion, stated interest does not include any pre-issuance accrued stated interest, as discussed above under “—United States Holders—Pre-Issuance Accrued Stated Interest;” however, the applicable withholding agent is likely to treat any payment of pre-issuance accrued stated interest in the same manner as stated interest.

Any gain recognized upon a sale, exchange, redemption, retirement or other taxable disposition of an additional 20 note (other than any amount representing accrued but unpaid stated interest, which is treated as described immediately above) generally will not be subject to United States federal withholding tax, subject to the discussions below regarding backup withholding and FATCA.

#### United States Federal Income Tax
Except for the possible application of United States federal withholding tax discussed above, and subject to the discussions below regarding backup withholding and FATCA, you generally will not have to pay United States federal income tax on payments of principal of and stated interest on your additional 20 notes, or on any gain realized from (or accrued stated interest treated as received in connection with) the sale, exchange, redemption, retirement or other taxable disposition of your additional 20 notes unless:

• in the case of stated interest payments or disposition proceeds representing accrued stated interest, you cannot satisfy the requirements of the “portfolio interest” exception described above or claim a complete exemption from United States federal income tax on such interest under an applicable income tax treaty (and your United States federal income tax liability has not otherwise been fully satisfied through the United States federal withholding tax described above);

• in the case of gain, you are an individual who is present in the United States for 183 days or more during the taxable year of the sale or other disposition of your additional 20 notes (but not treated as a resident of the United States under specific rules) and certain other conditions are met (in which case, except as otherwise provided by an applicable income tax treaty, the gain, which may be offset by United States source capital losses, generally will be subject to a flat 30% United States federal income tax, even though you are not considered a resident alien under the Internal Revenue Code); or

•