Company: INTS
Filing Date: 2025-04-24
Form Type: S-1/A
Source: 0001628280-25-019491
Chunk: 53

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-04-24
Form: S-1/A
Chunk 53
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-Funded Warrants or Common Warrants through a financial institution or other agent will be required to provide appropriate documentation to the financial institution or other agent, which then will be required to provide certification to us or our paying agent either directly or through other intermediaries. Non-U.S. holders are urged to consult their tax advisors regarding their entitlement to benefits under a relevant income tax treaty. A non-U.S. holder that is eligible for a reduced rate of U.S. withholding tax under an income tax treaty may obtain a refund or credit of any excess amounts withheld by timely filing a U.S. tax return with the IRS.

The taxation of a distribution received with respect to a Pre-Funded Warrant is unclear. It is possible such a distribution would be treated as a distribution as described in this section, although other treatments may also be possible. Non-U.S. holder should consult their own tax advisors regarding the proper treatment of any payments in respect of the Pre-Funded Warrants.

Gains on Sale or Other Taxable Disposition of Our Common Stock, Pre-Funded Warrants or Common Warrants

Subject to the discussions below under “— Backup Withholding and Information Reporting ” and “— FATCA ,” a non-U.S. holder generally will not be subject to any U.S. federal income or withholding tax on any gain realized upon such holder’s sale or other taxable disposition of shares of our Common Stock, Pre-Funded Warrants or Common Warrants:

• the gain is effectively connected with the non-U.S. holder’s conduct of a U.S. trade or business and, if an applicable income tax treaty so provides, is attributable to a permanent establishment or a fixed base maintained by such non-U.S. holder in the United States, in which case the non-U.S. holder generally will be taxed on a net income basis at the regular U.S. federal income tax rates applicable to United States persons (as defined in the Code) and, if the non-U.S. holder is a foreign corporation, the branch profits tax described above in “Distributions on Our Common Stock and Pre-Funded Warrants” also may apply;

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• the non-U.S. holder is a nonresident alien 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, in which case the non-U.S. holder will be subject to a 30% tax (or such lower rate as may be specified by an applicable income tax treaty