Company: SOJE
Filing Date: 2025-02-25
Form Type: 424B5
Source: 0000092122-25-000022
Chunk: 30

Company: SOUTHERN CO
Filing Date: 2025-02-25
Form: 424B5
Chunk 30
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 deductibility of capital losses is subject to limitations.

<div align='center'>S-19</div>

#### Non-United States Holders
Subject to the discussion below under “Foreign Account Tax Compliance Act Withholding,” and assuming that the Series 2025B Junior Subordinated Notes will be treated as indebtedness for United States federal income tax purposes, no withholding of United States federal income tax will apply to a payment of interest on a Series 2025B Junior Subordinated Note to a Non-United States Holder under the “Portfolio Interest Exemption,” provided that:

• such payment is not effectively connected with the Non-United States Holder’s conduct of a trade or business in the United States;

• the Non-United States Holder does not actually or constructively own 10% or more of the total combined voting power of all classes of the Company’s stock entitled to vote;

• the Non-United States Holder is not a controlled foreign corporation that is related directly or constructively to the Company through stock ownership;

• the Non-United States Holder is not a bank that acquired the Series 2025B Junior Subordinated Notes in consideration for an extension of credit made pursuant to a loan agreement entered into in the ordinary course of its trade or business; and

• the Non-United States Holder provides the withholding agent, in accordance with specified procedures, with a statement to the effect that such holder is not a United States person (generally by providing a properly executed IRS Form W-8BEN or W-8BEN-E).

If a Non-United States Holder cannot satisfy the requirements of the Portfolio Interest Exemption described above, payments of interest on the Series 2025B Junior Subordinated Notes (including payments in respect of OID, if any, on the Series 2025B Junior Subordinated Notes) made to such Non-United States Holder will be subject to a 30% United States federal withholding tax, unless that holder provides the paying agent with a properly executed statement

(i) claiming an exemption from or reduction of withholding tax under an applicable income tax treaty (generally on an IRS Form W-8BEN or W-8BEN-E); or

(ii) stating that the payment on the Series 2025B Junior Subordinated Notes is not subject to withholding tax because it is effectively connected to that holder’s conduct of a trade or business in the United States (generally on an IRS Form W-8ECI).

If a Non-United States Holder is engaged in a trade or business in