K-1 Tax Information
2023 K-1 Tax Packages
The 2023 tax packages are now available. The information reported on our tax packages is based on tax laws in effect for 2023. This information may be subject to change depending on actions taken by Congress and the President. If the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024), which passed the House of Representatives on January 31, 2024 and is currently awaiting action in the Senate, were to become law, it may or may not require us to make changes to our tax reporting for 2023. Such changes may affect the information reported on our tax packages.
Please note that receipt of a tax package is not proof of ownership in Enterprise Products Partners L.P.
For assistance with your EPD K-1s, you may call K-1 Tax Package Support toll free at (800) 599-9985 , between 8:00am and 5:00pm, CST.
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
ADDRESS
Enterprise Products Partners L.P.
Attention: Tax Package Support
P.O. Box 139031
Dallas, Texas 75313