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The Finance Base
1099-DIV

Does Energy Transfer Send a 1099 or a K-1? Investor Tax FAQs

Energy Transfer LP common unitholders receive a Schedule K-1 (Form 1065). Learn why, what the 2025 package includes, when it became available and where to get document help.

By TheFinanceBase Team 2 min read
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Energy Transfer LP common unitholders receive a Schedule K-1 (Form 1065), not a Form 1099-DIV for their partnership allocations. Energy Transfer is a publicly traded master limited partnership, so it reports each unitholder’s share of partnership tax items on a K-1.

Why Energy Transfer sends a K-1

Energy Transfer identifies ET as a publicly traded master limited partnership. Unlike a corporation reporting dividends to shareholders, a partnership generally passes through its annual income, gains, losses, deductions, and credits to its partners. Unitholders report their allocated shares on their tax returns. The company explains this treatment on its tax information page.

A 1099-DIV reports dividend categories from a dividend payer; a Schedule K-1 reports a partner’s allocated partnership items. These forms are not interchangeable alternatives for the same kind of income. The IRS outlines the distinction in Topic 404.

What is in Energy Transfer’s K-1 package?

For tax year 2025, Energy Transfer says the package includes:

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  • Schedule K-1 (Form 1065)
  • A state schedule and an ownership schedule
  • A sales schedule if you sold ET units during 2025
  • K-1 supplemental information
  • Individualized reporting instructions and the partner’s K-1 instructions

The company also makes Schedule K-3 information available online. It says a limited number of holders—primarily foreign investors, investors calculating a foreign tax credit, and certain corporate or partnership holders—may need the detailed K-3 information. Its availability does not mean every unitholder needs to file or use one.

When the 2025 Energy Transfer K-1 was available

Energy Transfer reported that 2025 common-unit K-1 packages became available online on March 13, 2026. The company expected mailed packages to arrive between March 16 and March 25, 2026. Those dates apply to the tax-year 2025 package; they do not establish when a later year’s K-1 will be released. Check the issuer’s current tax-information page for the applicable year.

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How to get a missing K-1 or resolve access problems

Energy Transfer’s Tax Package Support Center can help with online access, current and two previous tax years’ K-1s, and ownership-history errors or omissions. For corrections to account details, the issuer says to contact your broker as well. Support can help with documents and account history, but it does not provide tax advice.

The issuer lists the support number as 1-800-617-7736, Monday through Friday, 8:00 a.m.–5:00 p.m. Central Time; for callers outside the United States, it lists 800-854-9346. Contact information can change, so confirm it on the issuer’s tax-information page.

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What to do with the K-1

Use the K-1 and its attached statements and instructions when preparing your return. The applicable reporting can depend on your ownership, whether and when you transferred or sold units, your state of residence, and other circumstances. The IRS’s 2025 Partner’s Instructions for Schedule K-1 explain recipient reporting, including issues that may arise after a partnership interest is transferred or disposed of. For questions about your own basis, gain, state filing obligations, or tax due, consult a qualified tax professional rather than relying on the document-support center.

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Does this apply to every Energy Transfer investment?

This answer is about Energy Transfer LP common partnership units. Do not assume that a different security, a former holding, or another entity with “Energy Transfer” in its name has the same tax reporting. Check the exact investment and the tax documents issued for it.

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