Company: HUM
Filing Date: 2025-03-04
Form Type: 424B5
Source: 0001628280-25-009923
Chunk: 35

Company: HUMANA INC
Filing Date: 2025-03-04
Form: 424B5
Chunk 35
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 24%) may apply:

• to any payments made to you of stated interest on your notes, and

• to payment of the proceeds of a sale or other disposition (including a redemption or retirement) of your notes,

if you are a United States Holder and you fail to provide a correct taxpayer identification number or otherwise comply with applicable requirements of the backup withholding rules and you do not otherwise establish an exemption from backup withholding.

Backup withholding is not an additional tax and any amounts withheld under the backup withholding rules may be credited against your United States federal income tax liability (which may result in your being entitled to a refund of United States federal income tax), provided that required information is timely provided to the IRS.

#### Non-U.S. Holders
The following summary applies to you if you are a beneficial owner of a note and you are neither a United States Holder (as defined above) nor an entity or arrangement classified as a partnership for United States federal income tax purposes (a “non-U.S. Holder”).

#### United States Federal Withholding Tax
Subject to the discussions below regarding backup withholding and FATCA (as defined below), United States federal withholding tax will generally not apply to payments of stated interest on your notes under the “portfolio interest” exception of the Internal Revenue Code, provided that:

• you do not, actually or constructively, own ten percent or more of the total combined voting power of all classes of our stock entitled to vote within the meaning of Section 871(h)(3) of the Internal Revenue Code and the Treasury regulations thereunder;

• you are not a controlled foreign corporation for United States federal income tax purposes that is related, directly or indirectly, to us through sufficient stock ownership (as provided in the Internal Revenue Code);

• you are not a bank receiving interest described in Section 881(c)(3)(A) of the Internal Revenue Code;

• such stated interest is not effectively connected with your conduct of a trade or business within the United States; and

• you provide a signed written statement, on an IRS Form W-8BEN or W-8BEN-E (or other applicable form) which can reliably be associated with you, certifying under penalties of perjury that you are not a “United States person” within the meaning of the Internal Revenue Code, and providing your name and address to:

(A) the applicable withholding agent; or

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(B) a securities clearing organization, bank or other financial institution that holds customers’ securities