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Investor Contact

Ryan Hamilton
investor.relations@teekayoffshore.com
Tel: +1 604 609 6442

Business Conduct Reporting

Anyone with a concern about questionable accounting, financial auditing, internal control or financial fraud related matters may file a report through the Business Conduct Reporting tool or toll-free hotline (in Canada and U.S.) at +1 877 507 8685.

Transfer Agent

BNY Mellon
Tel: +1 800 522 6645
Tel: +1 201 680 8660 (Outside U.S.)

Tax Information

The Partnership has elected to be treated as a C-Corporation for tax purposes (our investors receive the standard 1099 form and not a K-1 form).

Distributions we pay to U.S. unitholders will be treated as a dividend for U.S. federal income tax purposes to the extent the distributions come from earnings and profits (“E&P”) and as a nondividend distribution or a return of capital (“ROC”) to the extent the distributions exceed E&P.

Distributions we pay to a non-U.S. unitholder will not be subject to U.S. federal income tax or withholding tax if the non-U.S. unitholder is not engaged in a U.S. trade or business.

For more detailed tax commentary, please refer to the F-1 prospectus for Teekay Offshore Partners L.P. (“TOO”).

The chart below describes the total distribution made by TOO in 2013 and the reporting of such distributions on United States Internal Revenue Service (“IRS”) Form 1099.

Please note that the determination of whether these distributions constitute a dividend from E&P or a ROC is not made for U.S. federal income tax purposes until the end of the fiscal year. If you are a U.S. unitholder and you received an IRS Form 1099 that does not set forth such amounts, you should contact your broker or tax advisor.

Holders are directed to consult their own tax advisors to determine the appropriate tax treatment with respect to the distributions.

Common Units 

Record
Date

Total Distribution

Amount Reported as a Qualified Dividend in Item 1 (b) of Form 1099

% Reported as a Qualified Dividend in Item 1 (b) of Form 1099

Amount Reported as a Nondividend distribution in Item 3 of Form 1099

% Reported as a Nondividend Distribution in Item 3 of Form 1099

02/01/13

$44,209,434

$ 0

0.00%

$44,209,434

100.00%

04/30/13

$46,762,890

$ 0

0.00%

$46,762,890

100.00%

07/23/13

$47,638,652

$0

0.00%

$47,638,652

100.00%

10/23/13

$47,639,659

$ 0

0.00%

$47,639,659

100.00%


Series A Preferred Units

Record
Date

Total Distribution

Amount Reported as a Qualified Dividend in Item 1 (b) of Form 1099

% Reported as a Qualified Dividend in Item 1 (b) of Form 1099

Amount Reported as a Nondividend distribution in Item 3 of Form 1099

% Reported as a Nondividend Distribution in Item 3 of Form 1099

08/08/13

$3,171,600

$ 0

0.00%

$3,171,600

100.00%

11/08/13

$2,718,750

$ 0

0.00%

$2,718,750

100.00%