Company: CF
Filing Date: 2025-11-19
Form Type: 424B2
Source: 0001104659-25-113972
Chunk: 62

Company: CF Industries Holdings, Inc.
Filing Date: 2025-11-19
Form: 424B2
Chunk 62
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 period. The “yield to maturity” of a note is the discount rate that causes the present value of all payments on the note as of its original date of issue to equal the issue price of the note. The “Adjusted Issue Price” of an Original Issue Discount Note at the beginning of any accrual period will generally be the sum of its issue price (including pre-issuance accrued interest, if any, if not excluded from the issue price by us) and the amount of OID allocable to all prior accrual periods, reduced by the amount of all payments other than payments of Qualified Stated Interest (if any) made with respect to the note in all prior accrual periods.

A U.S. holder generally may make an election to include in its income its entire return on a note (i.e., the excess of all remaining payments to be received on the note, including payments of Qualified Stated Interest, over the amount paid by the U.S. holder for the note) under the constant-yield method described above. Such election may be revoked only with the permission of the IRS.

#### Taxable Disposition of the Notes
Upon the sale, exchange, redemption, retirement or other taxable disposition of a note, a U.S. holder generally will recognize gain or loss equal to the difference between the amount realized on such disposition (less any amount that is attributable to accrued and unpaid interest, which will be taxable as such) and the U.S.

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holder’s adjusted tax basis in such note. A U.S. holder’s adjusted tax basis in a note will generally equal the cost of the note to such U.S. holder, increased by any amounts includible in income by the holder as OID and reduced by any amortized premium and any payments other than Qualified Stated Interest made on a note. Gain or loss recognized by a U.S. holder generally will be long-term capital gain or loss if the U.S. holder has held the note for more than one year at the time of disposition. Generally, long-term capital gains recognized by certain non-corporate U.S. holders (including an individual U.S. holder) currently are subject to tax at a lower rate than short-term capital gains or ordinary income. The deduction of capital losses is subject to significant limitations.

#### Information Reporting and Backup Withholding
Information reporting requirements generally will apply to interest on the notes and the proceeds of a sale, exchange, redemption, repurchase by us or other