01—Abstract
Summary
Summary of the 8-K filed January 28, 2026. Cited figures are marked; the original filing is the authoritative source.
Cheniere Energy Partners, L.P.
(NYSE: CQP) disclosed in a Form 8-K filed January 28, 2026 that it declared a quarterly cash distribution of $0.830a per common unit. The distribution is payable February 13, 2026 to unitholders of record as of February 9, 2026, and is comprised of a base amount of $0.775 and a variable amount of $0.055, per the attached press release (Exhibit 99.1). The partnership also declared the related distribution to its general partner.
The press release describes the partnership as owning the Sabine Pass LNG terminal in Cameron Parish, Louisiana, with liquefaction facilities having a total production capacity of over 30 million tonnes per annum of LNG, five LNG storage tanks, vaporizers, and three marine berths. It also owns the Creole Trail Pipeline, which interconnects the Sabine Pass terminal with a number of interstate and intrastate pipelines.
For tax-related investors, the release states that the partnership's distributions to foreign investors are attributable to income effectively connected with a U.S. trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate. The release serves as qualified notice to nominees under Treasury Regulation Sections 1.1446-4 and 1.446(f)-4.
02—Key points
Key Highlights
- Quarterly cash distribution declared at $0.830 per common unit, payable February 13, 2026.
- Distribution comprises a base amount of $0.775 and a variable amount of $0.055 per common unit.
- Record date for the distribution is February 9, 2026.
- The partnership also declared the related distribution to its general partner.
- Sabine Pass LNG terminal has total liquefaction production capacity of over 30 million tonnes per annum.
- All distributions to foreign investors are stated to be effectively connected with a U.S. trade or business and subject to federal income tax withholding at the highest applicable effective tax rate.
- The press release serves as qualified notice to nominees under Treasury Regulation Sections 1.1446-4 and 1.446(f)-4.
03—Questions
Frequently Asked Questions
What distribution did Cheniere Energy Partners declare?
The partnership declared a quarterly cash distribution of $0.830 per common unit, payable February 13, 2026 to unitholders of record as of February 9, 2026.
How is the distribution divided between base and variable amounts?
The $0.830 per common unit distribution is comprised of a base amount equal to $0.775 and a variable amount equal to $0.055.
When is the distribution paid and who is eligible?
The distribution is payable on February 13, 2026 to unitholders of record as of February 9, 2026. The related distribution to the general partner is also declared.
What tax withholding applies to distributions for foreign investors?
The press release states that 100 percent of distributions to foreign investors are attributable to income effectively connected with a U.S. trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate. Nominees are treated as withholding agents.
What assets does the partnership own?
The partnership owns the Sabine Pass LNG terminal in Cameron Parish, Louisiana, which has liquefaction capacity of over 30 million tonnes per annum of LNG, five LNG storage tanks, vaporizers, and three marine berths, as well as the Creole Trail Pipeline.
04—Continue