Company: HPP
Filing Date: 2025-02-25
Form Type: POSASR
Source: 0001193125-25-035221
Chunk: 118

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-02-25
Form: POSASR
Chunk 118
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 • |     | the gain is effectively connected with the non-U.S. holder’s conduct                                                                                                                                     
 of a trade or business within the United States (and, if required by an applicable income tax treaty, the non-U.S. holder maintains a permanent establishment in the United States to which such gain is 
 attributable); or                                                                                                                                                                                        |

| • |     | the non-U.S. holder is a nonresident alien individual present in the                                                 
 United States for 183 days or more during the taxable year of the disposition and certain other requirements are met |

Gain described in the first bullet point above generally will be subject to U.S. federal income tax on a net income basis at the regular rates. A non-U.S.holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected gain, as adjusted for certain items. A non-U.S.holder described in the second bullet point above will be subject to U.S. federal income tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on gain realized upon the sale or other taxable disposition of a debt security, which may be offset by U.S. source capital losses of the non-U.S.holder (even though the individual is not considered a resident of the United States), provided the non-U.S.holder has timely filed U.S. federal income tax returns with respect to such losses. 80

Non-U.S.holders should consult their tax advisors regarding any applicable income tax treaties that may provide for different rules. Information Reporting and Backup Withholding U.S. Holders. A U.S. holder may be subject to information reporting and backup withholding when such holder receives payments on our capital stock or our operating partnership’s debt securities or proceeds from the sale or other taxable disposition of such stock or debt securities (including a redemption or retirement of a debt security). Certain U.S. holders are exempt from backup withholding, including corporations and certain tax-exemptorganizations. A U.S. holder will be subject to backup withholding if such holder is not otherwise exempt and:

| 1. | the holder fails to furnish the holder’s taxpayer identification number, which for an individual is 
 ordinarily his or her social security number;                                                       |

| 2. | the holder furnishes an incorrect taxpayer identification number; |

| 3. | the applicable withholding agent is notified by the IRS that the holder previously failed to properly report 
 payments