v3.26.1
Related Party Transactions (Tables)
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Schedule of Expenses from Related Parties
Activity associated with the Company’s related party arrangements for the three and six months ended June 30, 2026 and 2025 is summarized below:
Three Months Ended
June 30,		Six Months Ended
June 30,
(in millions)2026202520262025
Sales to related parties:
CVRP JV CO Contract (1)
$1 $1 $1 $1 
Purchases from related parties:
Enable Joint Venture Transportation Agreement3 3 6 7 
(1)Sales to related parties, included in Net sales in our Condensed Consolidated Statements of Operations, consists of carbon oxide sales to a CVRP JV subsidiary.
Schedule of Dividends Paid The following table presents quarterly dividends paid to the Company’s stockholders, including IEP, during 2026 and 2025 (amounts presented in the table below may not add to totals presented due to rounding):
Three Months Ended
June 30,		Six Months Ended
June 30,
(in millions, except per share data)2026202520262025
Public stockholders$3 $— $3 $— 
IEP7 — 7 — 
Total dividends paid$10 $— $10 $— 
Dividends per share$0.10 $— $0.10 $— 
Schedule of Distributions Paid The following table presents quarterly distributions paid by CVR Partners to CVR Partners’ unitholders, including amounts received by the Company and IEP, during 2026 and 2025 (amounts presented in the table below may not add to totals presented due to rounding):
Three Months Ended
June 30,		Six Months Ended
June 30,
(in millions, except per unit data)2026202520262025
Public unitholders$26 $14 $29 $26 
IEP1 1 1 1 
CVR Energy16 9 17 16 
Total distributions paid$42 $24 $46 $42 
Distributions per common unit (1)
$4.00 $2.26 $4.37 $4.01 
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period.