As all the distributions are classified as dividends, no Form 8927 is provided.
IRC §6045B Reporting
Teekay GP LLC, the general partner of Teekay LNG Partners L.P. (Teekay LNG) (NYSE: TGP), declared cash distributions to the common unitholders of record for the quarters ended December 31, 2020, March 31, 2021, June 30, 2021 and September 30, 2021 as follows:
Date Declared: | Date of Record: | Amount per Unit: | Date Paid: |
January 20, 2021 | February 2, 2021 | $0.2500 | February 12, 2021 |
April 15, 2021 | May 5, 2021 | $0.2875 | May 14, 2021 |
July 16, 2021 | August 5, 2021 | $0.2875 | August 13, 2021 |
October 15, 2021 | November 5, 2021 | $0.2875 | November 12, 2021 |
Teekay GP LLC, the general partner of Teekay LNG, declared cash distributions to the Series A preferred unitholders of record for the quarters ended December 31, 2020, March 31, 2021, June 30, 2021 and September 30, 2021 as follows:
Date Declared: | Date of Record: | Amount per Unit: | Date Paid: |
December 18, 2020 | December 31, 2020 | $0.5625 | January 15, 2021 |
March 18, 2021 | March 31, 2021 | $0.5625 | April 15, 2021 |
June 18, 2021 | June 30, 2021 | $0.5625 | July 15, 2021 |
September 17, 2021 | September 30, 2021 | $0.5625 | October 15, 2021 |
Teekay GP LLC, the general partner of Teekay LNG, declared cash distributions to the Series B preferred unitholders of record for the quarters ended December 31, 2020, March 31, 2021, June 30, 2021 and September 30, 2021 as follows:
Date Declared: | Date of Record: | Amount per Unit: | Date Paid: |
December 18, 2020 | December 31, 2020 | $0.5313 | January 15, 2021 |
March 18, 2021 | March 31, 2021 | $0.5313 | April 15, 2021 |
June 18, 2021 | June 30, 2021 | $0.5313 | July 15, 2021 |
September 17, 2021 | September 30, 2021 | $0.5313 | October 15, 2021 |
Pursuant to Internal Revenue Code Section 6045B, the attached Form 8937 summarizes to all unitholders of record the character of these distributions based upon Teekay LNG's estimated earnings and profits as of the date of distribution.
We encourage holders of record to consult their Tax Advisor for the proper treatment of any Teekay LNG distribution in their tax return.
IRC §6045B Reporting
Teekay GP LLC, the general partner of Teekay LNG Partners L.P. (Teekay LNG) (NYSE: TGP), declared cash distributions to the common unitholders of record for the quarters ended December 31, 2019, March 31, 2020, June 30, 2020 and September 30, 2020 as follows:
Date Declared: | Date of Record: | Amount per Unit: | Date Paid: |
January 20, 2020 | January 31, 2020 | $0.19 | February 14, 2020 |
April 16, 2020 | May 1, 2020 | $0.25 | May 15, 2020 |
July 17, 2020 | July 31, 2020 | $0.25 | August 14, 2020 |
October 19, 2020 | November 2, 2020 | $0.25 | November 13, 2020 |
Pursuant to Internal Revenue Code Section 6045B, the attached Form 8937 summarizes to all unitholders of record the character of these distributions based upon Teekay LNG’s estimated earnings and profits as of the date of distribution.
We encourage holders of record to consult their Tax Advisor for the proper treatment of any Teekay LNG distribution in their tax return.
IRC §6045B Reporting
Teekay GP LLC, the general partner of Teekay LNG Partners L.P. (Teekay LNG) (NYSE: TGP), declared cash distributions to the common unitholders of record for the quarters ended December 31, 2018, March 31, 2019, June 30, 2019, and September 30, 2019 as follows:
Date Declared: | Date of Record: | Amount per Unit: | Date Paid: |
January 8, 2019 | February 1, 2019 | $0.14 | February 8, 2019 |
April 24, 2019 | May 7, 2019 | $0.19 | May 15, 2019 |
July 19, 2019 | August 6, 2019 | $0.19 | August 14, 2019 |
October 21, 2019 | November 1, 2019 | $0.19 | November 14, 2019 |
Pursuant to Internal Revenue Code Section 6045B, the attached Form 8937 summarizes to all unitholders of record the character of these distributions based upon Teekay LNG’s estimated earnings and profits as of the date of distribution.
We encourage holders of record to consult their Tax Advisor for the proper treatment of any Teekay LNG distribution in their tax return.
None of the distributions by the Partnership in 2018 will include any “effectively connected income”. This statement constitutes a “qualified notice” as provided in the Internal Revenue Code and Regulations thereunder.
2018 K-1 Distribution
The 2018 tax package is now available online and was mailed out on March 23, 2019.
Tax information for 2018 is now available online.
Click here to access Teekay LNG Partners LP K-1s online.
None of the distributions by the Partnership in 2017 will include any “effectively connected income”. This statement constitutes a “qualified notice” as provided in the Internal Revenue Code and Regulations thereunder.
2017 K-1 Distribution
The 2017 tax package is now available online as at March 19, 2018 and has been mailed out.
Tax information for 2017 is now available online.
Click here to access Teekay LNG Partners LP K-1s online.
Teekay LNG Series A Preferred Units – tax treatment of distributions
For tax purposes only, Teekay LNG intends to treat distributions on the Series A Preferred Units as “guaranteed payments for the use of capital”, which generally will be 100% taxable to the holders of Series A Preferred Units as ordinary income. For more detail, please refer to the prospectus supplement dated September 28, 2016 and filed with the US Securities and Exchange Commission on September 30, 2016, including limitations regarding the applicability of this information. This anticipated treatment may change for circumstances arising after the date of the prospectus supplement.
Teekay LNG Series B Preferred Units – tax treatment of distributions
For tax purposes only, Teekay LNG intends to treat distributions on the Series B Preferred Units as “guaranteed payments for the use of capital”, which generally will be 100% taxable to the holders of Series B Preferred Units as ordinary income. For more detail, please refer to the prospectus supplement dated October 16, 2017 and filed with the US Securities and Exchange Commission on October 17, 2017, including limitations regarding the applicability of this information. This anticipated treatment may change for circumstances arising after the date of the prospectus supplement.
Access: K-1 tax information for 2016 is now available online.
Click here to access Teekay LNG Partners LP K-1s online.
2016 K-1 Distribution
The 2016 tax package is now available online as at March 16, 2017 and has been mailed out.
Teekay LNG Series A Preferred Units – tax treatment of distributions
For tax purposes only, Teekay LNG intends to treat distributions on the Series A Preferred Units as “guaranteed payments for the use of capital”, which generally will be 100% taxable to the holders of Series A Preferred Units as ordinary income. For more detail, please refer to the prospectus supplement dated September 28, 2016 and filed with the US Securities and Exchange Commission on September 30, 2016, including limitations regarding the applicability of this information. This anticipated treatment may change for circumstances arising after the date of the prospectus supplement.
Access: K-1 tax information for 2015 is now available online.
Click here to access Teekay LNG K-1s online.
2015 K-1 Distribution
The 2015 tax package information is now available and was mailed out on March 21, 2016.
Access: K-1 tax information for 2014 is now available online.
Click here to access Teekay LNG K-1s online.
2014 K-1 Distribution
The 2014 tax package information is now available and was mailed out on March 13, 2015.