Company: CFG-PE
Filing Date: 2025-07-23
Form Type: 424B2
Source: 0001193125-25-163534
Chunk: 63

Company: CITIZENS FINANCIAL GROUP INC/RI
Filing Date: 2025-07-23
Form: 424B2
Chunk 63
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 present in the United States for 183 or more days in the taxable year of the 
 disposition and certain other conditions exist; or                                                          |

If you are a non-U.S.holder described in the first bullet point immediately above you will be subject to tax on the net gain derived from the disposition under regular graduated U.S. federal income tax rates. If you are a corporate non-U.S.holder, “effectively connected” gains that you recognize may also, under certain circumstances, be subject to an additional “branch profits tax” at a 30% rate or at a lower rate if you are eligible for the benefits of an income tax treaty that provides for a lower rate. If you are an individual non-U.S.holder described in the second bullet point immediately above you will be subject to a flat 30% tax on the gain derived from the disposition, which may be offset by U.S.-source capital losses, even though you are not considered a resident of the United States. We have not been, are not and do not anticipate becoming a U.S. real property holding corporation for U.S. federal income tax purposes. As discussed above in “U.S. Holders—Redemption of the Series I Preferred Stock”, certain redemptions may be treated as dividends for U.S. federal income tax purposes. See “—Distributions on the Series I Preferred Stock”, above, for a discussion of the tax treatment of such redemptions. Furthermore, if an applicable withholding agent is unable to determine whether the redemption should be treated as a distribution, such withholding agent may be required to withhold tax at a 30% rate on the full amount you receive (in which case, you may be eligible to obtain a refund of all or a portion of any tax). Withholdable payments to foreign financial entities and other foreign entities The Foreign Account Tax Compliance Act (“ FATCA”) may impose a 30% withholding tax on U.S. source dividend payments to certain foreign financial institutions, investment funds and other non-U.S.persons that fail to comply with information reporting requirements (“ FATCA withholding”). You could be affected by this withholding with respect to your Series I Preferred Stock if you are subject to the information reporting requirements and fail to comply with them or if you hold Series I Preferred Stock through another person (e.g., a foreign bank or broker) that is subject to withholding and such person fails to comply with these requirements (even if you would not otherwise have been subject to withholding). You should consult your own tax advisors regarding the relevant U.S