Company: IONQ
Filing Date: 2025-10-10
Form Type: 424B5
Source: 0001193125-25-236448
Chunk: 43

Company: IonQ, Inc.
Filing Date: 2025-10-10
Form: 424B5
Chunk 43
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 holder of common stock that receives such a distribution. However, under certain
circumstances, it is possible for cash to be held in abeyance for the U.S. holder until a Pre-funded Warrant is exercised or the ownership limitations would not be exceeded, at which time such U.S. holder
shall be entitled to receive distributions. It is possible that such entitlement to distributions could cause the declaration of a

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distribution on our common stock to be currently taxable to U.S. holders of Pre-funded Warrants, including under the principles governing Section 305
of the Code, even though the holders will not receive such distributions until a future date. Additionally, it is possible that other adjustments to the terms of the Pre-funded Warrant may be considered
constructive distributions under Section 305 of the Code and taxable as discussed above. A holder of a Pre-funded Warrant is urged to consult its own tax advisors regarding the tax treatment of any
distribution with respect to such Pre-funded Warrant that is held in abeyance in connection with any applicable limitation on the holder’s beneficial ownership of our common stock.

Sale, Taxable Exchange or Other Taxable Dispositions of Shares of Common Stock, Pre-fundedWarrants and Warrant Shares

Upon the sale, taxable exchange or other taxable disposition of shares of common stock,
Pre-funded Warrants or Warrant Shares, a U.S. holder generally will recognize capital gain or loss equal to the difference, if any, between (a) the amount of cash plus the fair market value of any
property received upon such taxable disposition and (b) the U.S. holder’s adjusted tax basis in the shares of common stock, Pre-funded Warrants or Warrant Shares, as applicable. Such capital gain or
loss will be long-term capital gain or loss if a U.S. holder’s holding period in the shares of common stock, Pre-funded Warrants or Warrant Shares is longer than one year at the time of the taxable
disposition. Long-term capital gains recognized by certain non-corporate U.S. holders (including individuals) generally will be subject to a current maximum tax rate of 20%. Deductions for capital losses are
subject to complex limitations under the Code.

Consequences to Non-U.S.Holders

Consequences to Non-U.S.Holders of the Exercise, Expiration and Disposition of Series B Warrants

Exercise of Series B Warrants

A non-U.S. holder generally will not recognize gain or loss on the exercise of a