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Table of Contents ( Mark one ) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Fiscal Year Ended December 31 , 2020 □ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Transition Period from ( Commission File Number ) 1-9516 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington , D.C. 20549 FORM 10 - K 333-118021-01 Title of Each Class Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests ( Exact Name of Registrant as Specified in Its Charter ) ( Address of Principal Executive Offices ) ( Zip Code ) ( Telephone Number ) ICAHN ENTERPRISES HOLDINGS L.P. 16690 Collins Avenue , PH - 1 Sunny Isles Beach , FL 33160 ( 305 ) 422-4100 Securities registered pursuant to Section 12 ( b ) of the Act : Trading Symbol ( s ) to ICAHN ENTERPRISES L.P. 16690 Collins Avenue , PH - 1 Sunny Isles Beach , FL 33160 ( 305 ) 422-4100 IEP Icahn Enterprises L.P. Large Accelerated Filer Non - accelerated Filer Emerging Growth Company Securities registered pursuant to Section 12 ( g ) of the Act : None Indicate by check mark if the registrant is a well - known seasoned issuer , as defined by Rule 405 of the Securities Act . Icahn Enterprises L.P. Yes No Accelerated Filero Smaller Reporting Company ( State or Other Jurisdiction of Incorporation or Organization ) Delaware Delaware ( IRS Employer Identification No. ) 13-3398766 Name of Each Exchange on Which Registered Nasdaq Global Select Market Icahn Enterprises Holdings L.P. Yes No Icahn Enterprises Holdings L.P. Yes No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15 ( d ) of the Exchange Act . Icahn Enterprises L.P. Yes No Indicate by check mark whether the registrant ( 1 ) has filed all reports required to be filed by Section 13 or 15 ( d ) of the Securities Exchange Act of 1934 during the preceding 12 months ( or for such shorter period that the registrant was required to file such reports ) , and ( 2 ) has been subject to such filing requirements for the past 90 days . Icahn Enterprises L.P. Yes No Icahn Enterprises Holdings L.P. Yes > No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S - T ( §232.405 of this chapter ) during the preceding 12 months ( or for such shorter period that the registrant was required to submit and post such files ) . 13-3398767 Icahn Enterprises L.P. Yes No Icahn Enterprises Holdings L.P. Yes No Indicate by check mark whether the registrant is a large accelerated filer , an accelerated filer , a non - accelerated filer , a smaller reporting company or an emerging growth company . See the definitions of “ large accelerated filer , ” “ accelerated filer , ” “ smaller reporting company ” and “ emerging growth company " in Rule 12b - 2 of the Exchange Act ( Check One ) : Indicate by check mark whether the registrant is a shell company ( as defined in Rule 12b - 2 of the Exchange Act ) . Icahn Enterprises L.P. Yes No Icahn Enterprises Holdings L.P. Large Accelerated Filer Accelerated Filero Non - accelerated Filerx Smaller Reporting Company 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 . Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404 ( b ) of the Sarbanes - Oxley Act ( 15 U.S.C. 7262 ( b ) ) by the registered public accounting firm that prepared or issued its audit report . X Icahn Enterprises Holdings L.P. Yes No The aggregate market value of Icahn Enterprises ' depositary units held by non - affiliates of the registrant as of June 30 , 2020 , the last business day of the registrant's most recently completed second fiscal quarter , based upon the closing price of depositary units on the Nasdaq Global Select Market ( “ Nasdaq ” ) on such date was $ 860 million . As of February 26 , 2021 , there were 241,338,835 of Icahn Enterprises ' depositary units outstanding .