Delek Logistics raises Q3 distribution to $1.14
The declared payment is scheduled for November 10, 2026, to unitholders of record on November 3, 2026.
Sentiment and the balance of points
Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.
Form Type
8-K
Rhea-AI Filing Summary
Delek Logistics Partners, LP (DKL) declared an increased third-quarter 2026 cash distribution of $1.14 per common limited partner unit, equal to $4.56 per unit on an annualized basis. It is payable November 10, 2026, to unitholders of record November 3, 2026.
The partnership states that 100% of its distributions to foreign investors are attributable to income effectively connected with a United States trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate. Nominees, rather than the partnership, are responsible as withholding agents for distributions they receive on behalf of foreign investors.
1 point · 0 major0 major · 0 points
How this balance works
Rhea-AI gives every point it takes from this document a weight. Minor counts 1, Moderate 3 and Major 9, so one Major point outweighs several Minor ones. The bar adds up the weights on each side, and when neither side holds more than 65% of the total the balance reads Mixed.
It reads the document as published, with the same rules for every company, and it does not look at what the market expected or at how the stock traded, so a point can be objectively good on a day the stock falls.
Rhea-AI Sentiment measures something else, the tone of the wording.
Positive
- Moderate pointQuarterly cash distribution increased to $1.14 per unit
Negative
- None.
8-K Event Classification
2 items: 8.01, 9.01
2 items
Item 8.01
Other Events
Other
Voluntary disclosure of events the company deems important to shareholders but not covered by other items.
Item 9.01
Financial Statements and Exhibits
Exhibits
Financial statements, pro forma financial information, or exhibit attachments filed with this report.
Key Figures
Quarterly cash distribution: $1.14 per common limited partner unit
Annualized cash distribution: $4.56 per common limited partner unit
Record date: November 3, 2026
+2 more
5 metrics
Quarterly cash distribution
$1.14 per common limited partner unit
Third quarter 2026
Annualized cash distribution
$4.56 per common limited partner unit
Annualized basis
Record date
November 3, 2026
Unitholders of record are eligible for the declared distribution
Payment date
November 10, 2026
Declared third-quarter 2026 distribution
Distributions to foreign investors attributable to effectively connected income
100%
Subject to federal income tax withholding at the highest applicable effective tax rate
Key Terms
annualized basis, qualified notice, effectively connected with a United States trade or business, withholding agents
4 terms
annualized basis financial
"on an annualized basis"
Annualized basis means converting a return, rate, or growth observed over a shorter period into the equivalent over a full year, so different time spans can be compared directly. Think of it like measuring how many miles you’d drive in a year based on a week’s trips; investors use it to compare performance, interest rates, or growth, but it’s a projection and doesn’t guarantee the same pace will continue for the full year.
qualified notice regulatory
"intended to be a qualified notice under Treasury Regulation"
A qualified notice is a formal communication that meets the specific wording, timing and delivery rules set out in a contract, corporate policy or law so it is legally effective. Think of it like a certified letter that ticks every checkbox required by an agreement. Investors care because only a qualified notice can trigger rights or changes — such as deadlines, payments, defaults or board actions — and thus can materially affect a company’s obligations and share value.
effectively connected with a United States trade or business regulatory
"income that is effectively connected with a United States trade or business"
A tax status describing when income earned by a foreign person or entity is treated as tied to active business operations inside the United States. If income is 'effectively connected' to a U.S. trade or business, it is usually taxed like domestic business income rather than as passive foreign-sourced income; think of it as income earned by someone who has a real storefront or employees inside the U.S. rather than just selling from afar. Investors care because this classification changes tax rates, reporting requirements, and after-tax returns on U.S.-linked activities.
withholding agents regulatory
"Nominees ... are treated as the withholding agents"
A withholding agent is an entity (often an employer, broker, or payer) that is legally required to hold back and remit taxes or other required amounts from payments made to a recipient, such as wages, dividends, interest, or contractor fees. For investors, this matters because withheld amounts affect the cash they receive, determine tax reporting and potential refunds, and influence net returns in cross-border or taxable transactions — like a cashier keeping part of a payment to cover a bill.
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What is DKL's quarterly distribution for the third quarter of 2026?
Delek Logistics declared a cash distribution of $1.14 per common limited partner unit, or $4.56 per unit on an annualized basis.
When is DKL's third-quarter 2026 distribution payable?
The distribution is payable on November 10, 2026, to unitholders of record on November 3, 2026.
How are DKL distributions to foreign investors taxed?
100% of distributions to foreign investors are attributable to income effectively connected with a United States trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate for individuals or corporations. Nominees are the withholding agents responsible for withholding on distributions they receive on behalf of foreign investors.
AI-generated analysis. How Rhea-AI works. Not financial advice.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
(Exact name of registrant as specified in its charter)
(State or other jurisdiction of incorporation) | (Commission File Number) | (IRS Employer Identification No.) | |||||||||
 | |||||||||||
(Address of Principal Executive) | (Zip Code) | ||||||||||
(615 ) 771-6701
(Registrant’s telephone number, including area code)
Not Applicable
(Former name, former address and former fiscal year, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
Securities registered pursuant to Section 12(b) of the Act:
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered | ||||||
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Item 8.01 Other Information
On October 23, 2026, Delek Logistics Partners, LP (the “Partnership”) issued a press release announcing the declaration of its quarterly distribution for the third quarter of 2026. A copy of the Partnership's press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.
Item 9.01 Financial Statements and Exhibits.
| (d) | Exhibits. | |||||||
99.1 | Press Release of Delek Logistics Partners, LP issued on October 23, 2026. | |||||||
| 104 | Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document. | |||||||
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Dated: October 23, 2026 | DELEK LOGISTICS PARTNERS, LP | ||||
By: Delek Logistics GP, LLC | |||||
its general partner | |||||
/s/ Robert Wright | |||||
Name: Robert Wright | |||||
Title: Executive Vice President and Chief Financial Officer (Principal Financial Officer) | |||||
Exhibit 99.1
Delek Logistics Partners, LP Increases Quarterly Cash Distribution to $1.14 per Common Limited Partner Unit
BRENTWOOD, Tenn., October 23, 2026 -- Delek Logistics Partners, LP (NYSE: DKL) (“Delek Logistics”) today declared its quarterly cash distribution for the third quarter 2026 of $1.14 per common limited partner unit, or $4.56 per common limited partner unit on an annualized basis. The third quarter 2026 cash distribution is payable on November 10, 2026, to unitholders of record on November 3, 2026.
About Delek Logistics Partners, LP
Delek Logistics is a midstream energy master limited partnership headquartered in Brentwood, Tennessee. Through its owned assets and joint ventures located primarily in and around the Permian Basin, the Delaware Basin and other select areas in the Gulf Coast region, Delek Logistics provides gathering, pipeline, transportation, and other services for its customers in crude oil, intermediates, refined products, natural gas, storage, wholesale marketing, terminalling, water disposal, and recycling.
Delek US Holdings, Inc. (NYSE: DK) owns the general partner interest as well as a majority limited partner interest in Delek Logistics and is also a significant customer.
Safe Harbor Provisions Regarding Forward-Looking Statements
This press release contains forward-looking statements that are based upon current expectations and involve a number of risks and uncertainties. Statements concerning future distributions, including the amounts and timing thereof, current estimates, expectations or projections about future distributions, future financial flexibility, results, performance, prospects, opportunities, plans, actions and events and other statements, concerns, or matters that are not historical facts are "forward-looking statements," within the meaning of federal securities laws. Forward-looking statements should not be read as a guarantee of future performance or results and may not be accurate indications of the times at, or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time and/or management's good faith belief with respect to future events, and investors are cautioned that risks described in Delek Logistics’ filings with the United States Securities and Exchange Commission, among others, could cause actual performance or results to differ materially from those expressed in the statements. There can be no assurance that actual results will not differ from those expected by management or described in forward-looking statements. Delek Logistics undertakes no obligation to update or revise such forward-looking statements to reflect events or circumstances that occur, or which Delek Logistics becomes aware of, after the date hereof.
Tax Considerations
This release is intended to be a qualified notice under Treasury Regulation Section 1.1446-4(b)(4) and (d). Please note that 100 percent of Delek Logistics Partners, LP's distributions to foreign investors are attributable to income that is effectively connected with a United States trade or business. Accordingly, all of Delek Logistics Partners, LP's distributions to foreign investors are subject to federal income tax withholding at the highest applicable effective tax rate for individuals or corporations, as applicable. Nominees, and not Delek Logistics Partners, LP, are treated as the withholding agents responsible for withholding on the distributions received by them on behalf of foreign investors.
Investor Relations and Media/Public Affairs Contact:
investor.relations@delekus.com