ONEOK Partners, L.P. (NYSE: OKS) is a publicly traded master limited partnership. As such, unitholders are limited partners in ONEOK Partners as opposed to stockholders in a corporation. A partnership is generally not subject to federal or state income tax. Instead, each partner is required to report their allocable share of ONEOK Partners' items of taxable income, gain, deduction or loss on their individual income tax returns.

ONEOK Partners, L.P. determines taxable income annually and allocates it to each partner in accordance with their particular percentage interest in the partnership, without regard to the amount of cash distributions. Cash distributed during the year may be more or less than the amount of taxable income allocated. Generally cash distributions are considered a return of capital and reduce the tax basis of a limited partner's units.

Schedule K-1
ONEOK Partners, L.P. mailed 2008 Schedule K-1 tax packages directly to unitholders February 27, 2009. Unitholders may access their 2008 K-1 information online. If you have questions regarding your tax package please call our tax package support center at 1-800-371-2188.

ONEOK Partners, L.P. is required to furnish each unitholder with a tax package, which includes a Schedule K-1 that describes the unitholder's respective share of ONEOK Partners' income, gain, loss and deductions for the tax year specified. Receipt of Schedule K-1 is not proof of ownership of common units and this fact is stated on the form. For specific questions regarding your ownership of common units in the partnership, please contact the brokerage firm holding your units. Registered unitholders should contact Computershare Investor Services, the transfer agent, for inquiries.

If you are a unitholder and did not receive a Schedule K-1 or if you have other questions regarding the information contained in your Schedule K-1, please call 1-800-371-2188 or visit the Schedule K-1 Web site.