IRC Section 1446(F),

Am I subject to U.S. tax withholding under IRC Section 1446(f) on the disposition of Brookfield Infrastructure Partner units?

We do not expect non-U.S. investors to be subject to U.S. tax withholding under IRC Section 1446(f) on the disposition of their units. Brookfield Infrastructure Partners has not been and does not expect to be engaged in a U.S. trade or business within the meaning of Treas. Reg. Sec. 1.1446(f)-4(b)(3)(ii)(A)(2). Brookfield Infrastructure Partners has issued qualified notices in accordance with Treas. Reg. Sec. 1.1446(f)-4(b)(3)(iii) as applicable. Previously issued notices can be found in the “Qualified Notices” section below . Please also see a letter from counsel on this issue , as well as more detailed discussion on this new rule and its applicability to BIP units.

2022 Tax Information Update

  • 2022 Schedule K-1 forms are now available through our Tax Package Information website: Physical copies of the forms will be mailed out by the last week of February.
  • 2022 T5013 forms will be mailed by individual investor brokers when available. Please contact your broker directly with questions on this form.

General Unitholder Tax Summary

The following discussion is intended to provide a general explanation of the U.S., Canadian, European, and Australian tax treatment of holding Brookfield Infrastructure Partners units.

This summary is of a general nature only and is not intended to be, nor should it be construed to be, legal or tax advice to any particular holder of Brookfield Infrastructure Partners units, and no representation with respect to the U.S., Canadian, Australian and European income tax consequences to any particular holder is made. Consequently, holders of Brookfield Infrastructure Partners units are advised to consult their own tax advisors with respect to their particular circumstances.

Canadian Unitholders
U.S. Unitholders
European Unitholders
Australian Unitholders


Investor Enquiries

For all Brookfield Infrastructure Partners L.P. investor enquiries please call our Unitholder Enquiries Line:

North America: 1-866-989-0311
Global: 1-416-363-9491

Transfer Agent

For enquiries regarding unit transfers, changes of address, distribution cheques and lost unit certificates, please contact:

Shareholder correspondence should be mailed to:
P.O. Box 43078
Providence RI 02940-3078

Overnight correspondence should be mailed to:
150 Royall St., Suite 101
Canton, MA 02021

Toll-Free: (877) 243-3717

Investor Relations Contact

Brookfield Infrastructure
Tel: 416-956-5129