Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236452
Chunk: 51

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 51
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 other taxable disposition by a non-U.S. holder of
our common stock, Warrants or Warrant Shares that is transacted within the United States or conducted through certain United States-related brokers generally will not be subject to backup withholding or information reporting if the applicable
withholding agent receives the certification described above and does not have actual knowledge or reason to know that such holder is a United States person, or the holder otherwise establishes an exemption. Proceeds from the sale or other taxable
disposition of our common stock, Warrants or Warrant Shares conducted through a non-U.S. office of a non-U.S. broker generally will not be subject to backup withholding
or information reporting.

Backup withholding is not an additional tax. The United States federal income tax liability of persons subject
to backup withholding will be reduced by the amount of tax withheld. If backup withholding results in an overpayment of taxes, a refund or credit may generally be obtained from the IRS, provided that the required information is timely furnished to
the IRS.

The preceding summary is for informational purposes only and is not tax advice. Each prospective investor is urged to consult
its own tax advisor regarding the particular United States federal, state, local and non-U.S. tax consequences of the acquisition, ownership and disposition of shares of common stock, Warrants or Warrant
Shares, and the exercise (and, in the case of the Series B Warrants, expiration) of Warrants, including the consequences of any proposed change in applicable law.

S-35

LEGAL MATTERS The validity of the securities offered by this prospectus supplement will be passed upon for us by Paul, Weiss, Rifkind, Wharton & Garrison LLP, New York, New York. Certain legal matters in connection with this offering will be passed upon for the underwriter by Simpson Thacher & Bartlett LLP, New York, New York. EXPERTS The consolidated financial statements of IonQ, Inc. appearing in IonQ, Inc.’s Annual Report (Form 10-K)for the year ended December 31, 2024, and the effectiveness of IonQ, Inc.’s internal control over financial reporting as of December 31, 2024, have been audited by Ernst & Young LLP, independent registered public accounting firm, as set forth in their reports thereon, included therein, and incorporated herein by reference. Such consolidated financial statements are incorporated herein by reference in reliance upon such reports given on the authority of such firm as experts in accounting and auditing. WHERE YOU CAN FIND MORE INFORMATION