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SEC Filings
ENERGY TRANSFER OPERATING, L.P. filed this Form SC TO-T on 05/18/2017
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Page 2

Obtaining a Number

If you do not have a taxpayer identification number or if you do not know your number, obtain Form SS-5, Application for Social Security Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service (the “IRS”) and apply for a number. Section references in these guidelines refer to sections under the Internal Revenue Code of 1986, as amended.

Payees specifically exempted from backup withholding include:


    An organization exempt from tax under Section 501(a), an individual retirement account (IRA), or a custodial account under Section 403(b)(7), if the account satisfies the requirements of Section 401(f)(2).


    The United States or a state thereof, the District of Columbia, a possession of the United States, or a political subdivision or wholly-owned agency or instrumentality of any one or more of the foregoing.


    An international organization or any agency or instrumentality thereof.


    A foreign government or any political subdivision, agency or instrumentality thereof.

Payees that may be exempt from backup withholding include:


    A corporation.


    A financial institution.


    A dealer in securities or commodities required to register in the United States, the District of Colombia, or a possession of the United States.


    A real estate investment trust.


    A common trust fund operated by a bank under Section 584(a).


    An entity registered at all times during the tax year under the Investment Company Act of 1940, as amended.


    A middleman known in the investment community as a nominee or custodian.


    A futures commission merchant registered with the Commodity Futures Trading Commission.


    A foreign central bank of issue.


    A trust exempt from tax under Section 664 or described in Section 4947.

Payments of dividends and patronage dividends not generally subject to backup withholding include the following:


    Payments to nonresident aliens subject to withholding under Section 1441.


    Payments to partnerships not engaged in a trade or business in the U.S. and which have at least one nonresident alien partner.


    Payments of patronage dividends where the amount received is not paid in money.


    Payments made by certain foreign organizations.


    Section 404(k) payments made by an ESOP.



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