K-1 Tax Information
Enterprise Products Partners L.P. is a publicly traded partnership pursuant to Internal Revenue Code Section 7704(b) and is taxed as a partnership for U.S. tax purposes. The Partnership states that the 10% exception DOES NOT apply, as determined under Treasury Regulation Section 1.1446(f)-4(b)(3)(ii). As a result, a foreign unitholder who sells our units should generally expect a broker to withhold 10% of the amount realized upon such sale.
Brokers and nominees should treat one hundred percent (100.0%) of Enterprise's distributions to non-U.S. investors as being attributable to income that is effectively connected with a United States trade or business. See Treasury Regulation Section 1.1446(f)-4(b). Qualified notices related to distributions can be found at our website at https://ir.enterpriseproducts.com/distribution-drip. In general, a foreign unitholder should expect its broker to withhold on distributions made to a foreign unitholder at the unitholder's maximum applicable United States tax rate.
Tax Package Information and Corrections
Enterprise Products Partners L.P.
Attention: Tax Package Support
P.O. Box 139031
Dallas, Texas 75313