# EDGAR Filing Document

**Accession Number:** 0001824920
**File Stem:** 0001193125-26-071595
**Filing Date:** 2026-2
**Character Count:** 17261
**Document Hash:** 4e2379e4dc3fc5ef4a7a842f2366a090
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-071595.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001193125-26-071595

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260225

**DATE AS OF CHANGE**: 20260225

**EFFECTIVENESS DATE**: 20260225

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IonQ, Inc.
- **CENTRAL INDEX KEY:** 0001824920
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 852992192
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293733
- **FILM NUMBER:** 26678760

**BUSINESS ADDRESS:**
- **STREET 1:** 4505 CAMPUS DRIVE
- **CITY:** COLLEGE PARK
- **STATE:** MD
- **ZIP:** 20740
- **BUSINESS PHONE:** (301) 298-7997

**MAIL ADDRESS:**
- **STREET 1:** 4505 CAMPUS DRIVE
- **CITY:** COLLEGE PARK
- **STATE:** MD
- **ZIP:** 20740

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** dMY Technology Group, Inc. III
- **DATE OF NAME CHANGE:** 20200915

**As filed with the Securities and Exchange Commission on February 25, 2026** 

**Registration No. 333-** 

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

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**FORM S-8**

**REGISTRATION STATEMENT** 

***UNDER*** 

***THE SECURITIES ACT OF 1933*** 

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**IONQ, INC.** 

**(Exact name of registrant as specified in its charter)** 

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---

| | |
|:---|:---|
| **Delaware** | **85-2992192** |
| **(State or other jurisdiction of**<br>**incorporation)** | **(I.R.S. Employer**<br>**Identification No.)** |
| **4505 Campus Drive**<br>**College Park, MD** | **20740** |
| **(Address of principal executive offices)** | **(Zip Code)** |

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**IonQ, Inc. 2021 Equity Incentive Plan** 

**IonQ, Inc. 2021 Employee Stock Purchase Plan**

**(Full title of the plans)** 

**Paul T. Dacier** 

**Chief Legal Officer and Corporate Secretary**

**IonQ, Inc.** 

**4505 Campus Drive** 

**College Park, MD 20740** 

**(301) 298-7997**

**(Name, address, including zip code, and telephone number, including area code, of agent for service)** 

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**Copies to:** 

**Robert Kindler**

**Chelsea Darnell**

**Paul, Weiss, Rifkind, Wharton & Garrison LLP**

**1285 Avenue of the Americas**

**New York, NY 10019**

**(212) 373-3000**

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.☐

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**EXPLANATORY NOTE** 

Pursuant to General Instruction E of Form S-8, IonQ, Inc. (the "<u>Registrant</u>") is filing this Registration Statement on Form S-8 (this "<u>Registration Statement</u>") with the Securities and Exchange Commission (the "<u>SEC</u>") to register (i) an additional 25,069,103 shares ("<u>Shares</u>") of common stock, par value $0.0001 per share, under the IonQ, Inc. 2021 Equity Incentive Plan (the "<u>EIP</u>") and (ii) an additional 5,067,361 Shares under the IonQ, Inc. 2021 Employee Stock Purchase Plan (the "<u>ESPP</u>"), pursuant to the provisions of each plan that provide for annual automatic increases in the number of Shares reserved for issuance under each plan. A Registration Statement (No. 333-261737) on Form S-8 was filed with the SEC on December 17, 2021 (the "<u>Initial S-8</u>") for the EIP and the ESPP. The contents of the Initial S-8 are incorporated by reference into this Registration Statement.

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**Item 8. Exhibits.** 

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Exhibit<br>Number** | **Exhibit Description** | **Form** | **File**<br>**Number** | **Exhibit**<br>**Number** | **Filing**<br>**Date** | **Filed<br>Herewith** |
| 4.1 | [<u>2021 Equity Incentive Plan</u>](https://www.sec.gov/Archives/edgar/data/1824920/000119312521290624/d234711dex1016.htm) | 8-K | 001-39694 | 10.16 | 10/4/21 |  |
| 4.2 | [<u>2021 Employee Stock Purchase Plan</u>](https://www.sec.gov/Archives/edgar/data/1824920/000119312521290624/d234711dex1019.htm) | 8-K | 001-39694 | 10.19 | 10/4/21 |  |
| 5.1 | [<u>Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP</u>](ionq-ex5_1.htm) |  |  |  |  | X |
| 23.1 | [<u>Consent of Independent Registered Public Accounting Firm</u>](ionq-ex23_1.htm) |  |  |  |  | X |
| 23.2 | [<u>Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (contained in Exhibit 5.1 hereto)</u>](ionq-ex5_1.htm) |  |  |  |  | X |
| 24.1 | [<u>Power of Attorney (included on signature page hereto)</u>](#power_of_attorney) |  |  |  |  | X |
| 107.1 | [<u>Filing Fee Table</u>](ionq_exfilingfees.htm) |  |  |  |  | X |

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of New York, State of New York, on this 25th day of February, 2026.

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| | |
|:---|:---|
| **IONQ, INC.** | **IONQ, INC.** |
| By: | /s/ Niccolo M. de Masi |
|  | Niccolo M. de Masi |
|  | Chairman, President and Chief Executive Officer |

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**POWER OF ATTORNEY** 

**KNOW ALL PERSONS BY THESE PRESENTS**, that each person whose signature appears below hereby constitutes and appoints Niccolo M. de Masi, Inder M. Singh, Paul T. Dacier and each of them, as his or her true and lawful agents, proxies and attorneys-in-fact, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact, proxies and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact, proxies and agents, or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

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| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ Niccolo M. de Masi | Chairman, President and Chief Executive Officer<br>(Principal Executive Officer) | February 25, 2026 |
| Niccolo M. de Masi | Chairman, President and Chief Executive Officer<br>(Principal Executive Officer) |  |
| /s/ Inder M. Singh | Chief Financial Officer and Chief Operating Officer<br>(Principal Financial and Accounting Officer) | February 25, 2026 |
| Inder M. Singh | Chief Financial Officer and Chief Operating Officer<br>(Principal Financial and Accounting Officer) |  |
| /s/ Kathryn K. Chou | Lead Independent Director | February 25, 2026 |
| Kathryn K. Chou |  |  |
| /s/ Robert T. Cardillo | Director | February 25, 2026 |
| Robert T. Cardillo |  |  |
| /s/ Jim Frankola | Director | February 25, 2026 |
| Jim Frankola |  |  |
| /s/ John W. Raymond | Director | February 25, 2026 |
| John W. Raymond |  |  |
| /s/ William J. Teuber, Jr. | Director | February 25, 2026 |
| William J. Teuber, Jr. |  |  |
| /s/ Gabrielle B. Toledano | Director | February 25, 2026 |
| Gabrielle B. Toledano |  |  |

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## Exhibit 5.1

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| | |
|:---|:---|
| Paul, Weiss, Rifkind, Wharton & Garrison LLP | Brussels<br>Hong Kong<br>London<br>Los Angeles<br>San Francisco<br>Tokyo<br>Toronto<br>Washington, D.C.<br>Wilmington |
| 1285 Avenue of the Americas<br>New York, NY 10019-6064<br>+1 212 373 3000<br>+1 212-757-3990 | Brussels<br>Hong Kong<br>London<br>Los Angeles<br>San Francisco<br>Tokyo<br>Toronto<br>Washington, D.C.<br>Wilmington |

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February 25, 2026

IonQ, Inc. <br>4505 Campus Drive<br>College Park, MD 20740

<u>Registration Statement on Form S-8</u>

Ladies and Gentlemen:

We have acted as special counsel to IonQ, Inc., a Delaware corporation (the "Company"), in connection with the Registration Statement on Form S-8 (the "Registration Statement") of the Company, filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended (the "Act"), and the rules and regulations thereunder (the "Rules"). You have asked us to furnish our opinion as to the legality of the securities being registered under the Registration Statement. The Registration Statement relates to the registration under the Act of an aggregate of 30,136,464 shares of common stock, par value $0.0001 per share, of the Company (collectively, the "Shares"), consisting of: (1) 25,069,103 Shares that are reserved for issuance under the IonQ, Inc. 2021 Equity Incentive Plan (the "Equity Incentive Plan"); and (2) 5,067,361 Shares that are reserved for issuance under the IonQ, Inc. 2021 Employee Stock Purchase Plan (the "Employee Stock Purchase Plan" and, together with the Equity Incentive Plan, the "Plans").

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<br>IonQ, Inc. 2

In connection with the furnishing of this opinion, we have examined originals, or copies certified or otherwise identified to our satisfaction, of the following documents:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.the Equity Incentive Plan and the forms of award agreements (the "Equity Plan Agreements") relating to awards under the Equity Incentive Plan; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.the Employee Stock Purchase Plan and the forms of award agreements (the "Employee Plan Agreements" and, together with the Equity Plan Agreements, the "Plan Agreements") relating to awards under the Employee Stock Purchase Plan.

In addition, we have examined (i) such corporate records of the Company that we have considered appropriate, including a copy of the certificate of incorporation, as amended, and bylaws, as amended, of the Company certified by the Company as in effect on the date of this letter, (ii) copies of resolutions of the board of directors of the Company relating to the issuance of the Shares, certified by the Company and (iii) such other certificates, agreements and documents as we deemed relevant and necessary as a basis for the opinions expressed below. We have also relied upon oral and written statements of officers and representatives of the Company as to factual matters and upon certificates of public officials and the officers of the Company.

In our examination of the documents referred to above, we have assumed, without independent investigation, the genuineness of all signatures, the legal capacity of all individuals who have executed any of the documents reviewed by us, the authenticity of all documents

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<br>IonQ, Inc. 3

submitted to us as originals, the conformity to the originals of all documents submitted to us as certified, photostatic, reproduced or conformed copies of valid existing agreements or other documents, the authenticity of all such latter documents and that the statements regarding matters of fact in the certificates, records, agreements, instruments and documents that we have examined are accurate and complete.

Based upon the above, and subject to the stated assumptions, exceptions and qualifications, we are of the opinion that the Shares have been duly authorized by all necessary corporate action on the part of the Company and, when issued and delivered in accordance with the terms of the applicable Plan and any applicable Plan Agreement, the Shares will be validly issued, fully paid and non-assessable.

The opinion expressed above is limited to the Delaware General Corporation Law. Our opinion is rendered only with respect to the laws, and the rules, regulations and orders under those laws, that are currently in effect.

We hereby consent to use of this opinion as an exhibit to the Registration Statement. In giving this consent, we do not thereby admit that we come within the category of persons whose consent is required by the Act or the Rules.

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Very truly yours, |
| /s/ PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP |
| PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP |

---

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## Exhibit 23.1

**Exhibit 23.1** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the IonQ, Inc. 2021 Equity Incentive Plan and the IonQ, Inc. 2021 Employee Stock Purchase Plan of our reports dated February 25, 2026, with respect to the consolidated financial statements of IonQ, Inc., and the effectiveness of internal control over financial reporting of IonQ, Inc., included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Tysons, Virginia

February 25, 2026

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## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

**Exhibit 107.1**

**Calculation of** Filing Fee **Tables**

**Form** S-8

(Form Type)

IonQ, Inc.

(Exact name of registrant as specified in its charter)

**Table 1 – Newly Registered Securities**

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Security**<br>**Type** | **Security Class**<br>**Title** | **Fee** <br>**Calculation**<br>**Rule** | **Amount**<br>**Registered**<sup>(1)</sup> | **Maximum**<br>**Aggregate**<br>**Offering Price** | **Fee Rate** | **Amount of**<br>**Registration**<br>**Fee** |
| Equity | &nbsp;&nbsp;Common Stock, par value $0.0001 per share, reserved for issuance under the Registrant's 2021 Equity Incentive Plan and its 2021 Employee Stock Purchase Plan | Rule 457(c)<br>and Rule<br>457(h)<br>| 30136464<sup>(2)</sup><br>$30.92<sup>(3)</sup> | $931819466.88 | 0.0001381  | $128684.27 |
| &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | 30136464 | $931819466.88 |  | $128684.27 |
| &nbsp;&nbsp;&nbsp;**Total Fee Offsets**<sup>(4)</sup> | &nbsp;&nbsp;&nbsp;**Total Fee Offsets**<sup>(4)</sup> | &nbsp;&nbsp;&nbsp;**Total Fee Offsets**<sup>(4)</sup> |  |  |  |  |
| &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** |  |  |  | **$128684.27** |

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(1)Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this registration statement (this "Registration Statement") shall also cover any additional shares of the Registrant's Common Stock that become issuable under the Registrant's 2021 Equity Incentive Plan (the "2021 Plan") and the Registrant's 2021 Employee Stock Purchase Plan (the "ESPP") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration or conversion of the Registrant's Common Stock that increases the number of outstanding shares of Common Stock.

(2)Represents an automatic increase in the number of shares of Common Stock reserved for issuance pursuant to future awards under the 2021 Plan and the ESPP as a result of the annual evergreen increases under the 2021 Plan and the ESPP, respectively.

(3)Pursuant to Rule 457(c) and 457(h) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $30.92 which is the average of the high and low prices of shares of Common Stock on the New York Stock Exchange on February 23, 2026 (such date being within five business days of the date that this Registration Statement was filed with the U.S. Securities and Exchange Commission).

(4)The Registrant does not have any fee offsets.

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