Tax Information

2023 K-1 and K-3 Tax Information

 The timing of the availability of the NGL Energy Partners K-1 tax packages for 2023 is dependent upon actions of the U.S. Congress and the Biden administration with regard to the passage, or not, of the recently proposed H.R. 7024 legislation that includes changes in tax law which would be applied retroactively to the 2023 tax year. As currently written, certain provisions in H.R. 7024 would lower NGL’s taxable income for 2023 compared to existing tax law. Barring any changes in tax law, NGL’s K-1 tax packages, including all information to fiduciaries for common units owned in tax exempt accounts, could be made available online through our website at www.nglenergypartners.com on or before March 6, 2024 and the mailing of the tax packages would be completed by March 12, 2024. Should Congress and the Biden administration’s consideration of H.R. 7024 impact this timeline, we will issue a press release to update our investors on the timing of the availability of the K-1 tax packages.

K-1 Information

NGL Energy Partners unitholder K-1 related information may be obtained by contacting the Tax Package Support Center at (877) 222-3208, or at P.O. Box 799060, Dallas, Texas 75379. Online information will be available at www.taxpackagesupport.com/ngl; pre-registration at this website will ensure unit holders receive email notification when online K-1 information becomes available. Tax information provided will include:

• An ownership schedule
• Schedule K-1 and any applicable supplemental information
• State schedule
• Sales schedule, as applicable/needed
• Instructions

NGL Energy Partners, LP 2022 Schedule K-3 reflecting items of international tax relevance is available online. Unitholders requiring this information may access their Schedules K-3 at www.taxpackagesupport.com/ngl.

A limited number of unitholders (primarily foreign unitholders, unitholders computing a foreign tax credit on their tax return and certain corporate and/or partnership unitholders) may need the detailed information disclosed on Schedule K-3 for their specific reporting requirements. To the extent Schedule K-3 is applicable to your federal income tax return filing needs, we encourage you to review the information contained on this form and refer to the appropriate federal laws and guidance or consult with your tax advisor.

To receive an electronic copy of your Schedule K-3 via email, unitholders may call Tax Package Support toll free at (877) 222-3208.

Notice Pursuant to Treasury Regulation Section 1.1446-4(b)(4) and (d) by NGL Energy Partners LP (“Partnership”) This statement is intended to serve as qualified notice to nominees under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat 100% of Partnership’s distributions to foreign investors as being attributable to income that is effectively connected with a United States trade or business. Therefore, distributions to foreign investors are subject to federal income tax withholding at the highest applicable effective tax rate. Nominees, not the Partnership, are treated as the withholding agents responsible for withholding on the distributions received by them on behalf of foreign investors.