Company: INTS
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001628279-25-000170
Chunk: 42

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-03-28
Form: DRS
Chunk 42
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 entities or arrangements treated as pass-through entities for U.S. federal income tax purposes (and investors therein);

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Confidential Treatment Requested by Intensity Therapeutics, Inc.</div>

#### Pursuant to 17 C.F.R. Section 200.83
• “Controlled foreign corporations” and “passive foreign investment companies”; and

• certain U.S. expatriates, former citizens, or long-term residents of the United States.

This discussion does not address the tax treatment of partnerships (including any entity or arrangements treated as a partnership for U.S. federal income tax purposes) or persons that hold their Common Stock, Pre-Funded Warrants or Common Stock through partnerships. If an entity or arrangement treated as a partnership for U.S. federal income tax purposes holds our Common Stock, Pre-Funded Warrants or Common Stock, the tax treatment of a partner in the partnership will depend on the status of the partner, the activities of the partnership and certain determinations made at the partner level. A partner in a partnership or other pass-through entity (including an entity or arrangement that is treated as partnerships for U.S. federal income tax purposes) that holds our Common Stock, Pre-Funded Warrants or Common Stock should consult his, her or its tax advisor regarding the tax consequences of acquiring, holding and disposing of our Common Stock, Pre-Funded Warrants or Common Stock through a partnership or other pass-through entity, as applicable.

This discussion is for general information only and is not intended to be, and may not be construed as, tax advice. Accordingly, all prospective holders of our Common Stock, Pre-Funded Warrants or Common Stock should consult their tax advisors with respect to the U.S. federal, state, local and non-U.S. tax consequences of the purchase, ownership and disposition of our Common Stock, Pre-Funded Warrants or Common Stock.

#### Treatment of Pre-Funded Warrants
Although it is not entirely free from doubt, a Pre-Funded Warrant should be treated as a share of our Common Stock for U.S. federal income tax purposes and a holder of Pre-Funded Warrants should generally be taxed in the same manner as a holder of common stock, as described below. Accordingly, no gain or loss should be recognized upon the exercise of a Pre-Funded Warrant and, upon exercise, the holding period of a Pre-Funded Warrant should carry over to the share of Common Stock received. Similarly, the tax basis of the Pre-Funded Warrant should