According to new US legislation under Internal Revenue Code Section 1446(f), gross proceeds from sales of publicly traded partnerships (PTPs) will be subject to a 10% withholding from 1 January 2023 onwards. The new legislation affects all non-US tax residents.
Please find below the list of PTPs which will be subject to withholding under IRC Sec. 1446(f). The list will be updated without further notice as new PTPs may emerge or existing PTPs may issue a Qualified Notice exemption.
Symbol ID | Ticker | ISIN | Description |
0S23.LSE | 0S23 | US2937921078 | Enterprise Products Partners |
15W.FWB | 15W | US9604171036 | Westlake Chemical Partners |
2NG.FWB | 2NG | US62913M1071 | NGL Energy Partners LP/ NGL Energy Finance |
4UP.FWB | 4UP | US90290N1090 | USA Compression Partners |
5BS.FWB | 5BS | US8644821048 | Suburban Propane Partners / Suburban Energy Finance |
7CF.FWB |
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7OJ.FWB | 7OJ | US87313P1030 | TXO Partners |
9DM.FWB | 9DM | US25820R1059 | Dorchester Mineral |
AB.NASDAQ | AB | US01881G1067 | AllianceBernstein Holding L.P. Units |
AB.NYSE | AB | US01881G1067 | Alliancebernstein Holding |
AHGP.NASDAQ | AHGP | US01861G1004 | Alliance Holdings GP |
AMID.NYSE |
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APU.NYSE |
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AR6.FWB |
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ARLP.NASDAQ |
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ARP.NYSE | ARP | US04941A1016 | Atlas Resource Partners |
ATAX.NASDAQ |
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ATLS.OTCMKTS | ATLS | US04929Q1022 | Atlas Energy Group LLC |
AZLCZ.OTCMKTS | AZLCZ | US0548071028 | Aztec Ld & Cattle |
BBEP.NASDAQ | BBEP | US1067761072 | BreitBurn Energy Partners |
BIP/PR/C.TMX | BIP/PR/C | BMG162521683 | Brookfield InfrasPr5 |
BIP/PR/D.TMX | BIP/PR/D | BMG162521840 | Brookfield InfrasPr7 |
BKEP.NASDAQ |
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BKEPP.NASDAQ |
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BPL.NYSE | BPL | US1182301010 | Buckeye Partners |
BPMP.NYSE | BPMP | US0556EL1098 | BP Midstream Partners LP |
BPY.NASDAQ | BPY | BMG162491077 | Brookfield Property Partners L |
BPY.NYSE | BPY | BMG162491077 | Brookfield Property Partners LP |
BSM.NYSE | BSM | US09225M1018 | Black Stone Minerals |
BWP.NYSE | BWP | US0966271043 | Boardwalk Pipeline Partners |
C1A.FWB | C1A | US1314761032 | Calumet Specialty Products Partners |
C64.FWB | C64 | US16411Q1013 | Cheniere Energy Partners L P |
CAPL.NYSE | CAPL | US22758A1051 | Crossamerica Partners |
CCLP.NASDAQ | CCLP | US12637A1034 | CSI Compressco |
CCR.NYSE | CCR | US20855T1007 | CONSOL Coal Resources LP |
CEQP.NYSE | CEQP | US2263442087 | Crestwood Equity Partners |
CEQPp.NYSE | CEQPp | US2263443077 | Crestwood Equity Partners |
CHKR.NYSE | CHKR | US1651851099 | Chesapeake Granite Wash Trust |
CHKR.OTCMKTS | CHKR | US1651851099 | Chesapeake Granite Wash Trust |
CINR.NYSE | CINR | US1724641097 | Ciner Resources LP |
CLMT.EDGX |
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CLMT.NASDAQ |
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CNXM.NYSE | CNXM | US12654A1016 | CNX Midstream Partners LP |
CQP.AMEX | CQP | US16411Q1013 | Cheniere Energy Partners L P |
CQP.NYSE | CQP | US16411Q1013 | Cheniere Energy Partners LP |
CROC.ARCA | CROC | US74347W4603 | ProShares UltraShort Australian Dollar |
CROC.NYSE | CROC | US74347W4603 | Proshares Ultrashort Australian Dollar |
CVRR.NYSE | CVRR | US12663P1075 | CVR Refining |
CWG.FWB | CWG | US1651851099 | Chesapeake Granite Wash Tr |
CWPS.OTCMKTS | CWPS | US2128491030 | Conwest Ptnrship |
D6L.FWB | D6L | US24664T1034 | Delek Logistics Partners |
DBS.ARCA | DBS | US46140H2058 | PowerShares DB Silver Fund |
DBS.NYSE | DBS | US46140H2058 | Invesco Db Silver Fund |
DBV.ARCA | DBV | US46139B1026 | PowerShares DB G10 Currency Harvest |
DBV.NYSE | DBV | US46139B1026 | Invesco Db G10 Currency Harvest Fund |
DCP.NYSE | DCP | US23311P1003 | DCP Midstream |
DCPpB.NYSE | DCPpB | US23311P2092 | DCP Midstream LP 7.875% Series B Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
DCPpC.NYSE | DCPpC | US23311P3082 | DCP Midstream LP 7.95% Series C Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
DEFI.ARCA | DEFI | US88634V1008 | Hashdex Bitcoin ETF |
DGL.ARCA | DGL | US46140H6018 | PowerShares DB Gold Fund |
DGL.NYSE | DGL | US46140H6018 | Invesco Db Gold Fund |
DKL.NYSE | DKL | US24664T1034 | Delek Logistics Partners |
DMLP.NASDAQ | DMLP | US25820R1059 | Dorchester Mineral |
ECT.NYSE | ECT | US26827L1098 | ECA Marcellus Trust I |
ECTM.OTCMKTS | ECTM | US26827L1098 | ECA Marcellus Trust I |
EEP.NYSE | EEP | US29250R1068 | Enbridge Energy |
ENBL.NYSE |
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ENGY.OTCMKTS | ENGY | US1534231089 | Central Energy Partners |
ENLK.NYSE | ENLK | US29336U1079 | EnLink Midstream Partners |
EPD.EDGX | EPD | US2937921078 | Enterprise Products Partners L.P. Common Stock |
EPD.NYSE | EPD | US2937921078 | Enterprise Products Partners |
EPD/KZ.AIX | EPD/KZ | US2937921078 | Enterprise Products Partners |
EPD_KZ.AIX | EPD_KZ | US2937921078 | Enterprise Products Partners |
EQM.NYSE |
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ESBA.ARCA | ESBA | US2921021000 | Empire State Realty OP |
ESBA.NYSE | ESBA | US2921021000 | Empire State Realty Op Lp |
ET.NYSE | ET | US29273V1008 | Energy Transfer |
ET1.NYSE | ET1 | US29273V1008 | Energy Transfer |
ETE.NYSE | ETE | US29273V1008 | Energy Transfer Equity |
ETP.NYSE | ETP | US29278N1037 | Energy Transfer Partners |
ETPpC.NYSE | ETPpC | US29278N3017 | Energy Transfer Operating L.P. Series C Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
ETPpD.NYSE | ETPpD | US29278N4007 | Energy Transfer Operating L.P. 7.625% Series D Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
ETPpE.NYSE | ETPpE | US29278N5095 | Energy Transfer Operating L.P. Series E Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
ETpD.NYSE | ETpD | US29273V5066 | Energy Transfer Lp |
EUFX.ARCA | EUFX | US74347W7424 | ProShares Short Euro |
EUFX.NYSE | EUFX | US74347W7424 | Proshares Short Euro |
EVEP.NASDAQ | EVEP | US26926V1070 | EV Energy Partners |
FGP.NYSE |
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FGPR.OTCMKTS | FGPR | US3152932097 | Ferrellgas Partners L.P. New |
FGPRB.OTCMKTS | FGPRB | US3152933087 | Ferrellgas Partners L.P. New |
FIG.NYSE | FIG | US34958B1061 | Fortress Investment Group |
FISK.ARCA | FISK | US2921023089 | Empire State Realty OP |
FISK.NYSE | FISK | US2921023089 | Empire State Realty Op Lp |
G4K.FWB | G4K | US37946R1095 | Global Partners / GLP Finance |
GDVTZ.OTCMKTS | GDVTZ | US38349K1051 | Gould Investors |
GE3.FWB | GE3 | US3719271047 | Genesis Energy |
GEL.NYSE | GEL | US3719271047 | Genesis Energy |
GHI.NYSE | GHI | US02364V2060 | Greystone Housing Impact Investors |
GLP.NYSE | GLP | US37946R1095 | Global Partners LP / GLP Finance |
GLPpA.NYSE | GLPpA | US37946R2085 | Global Partners LP 9.75% Series A Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units representing limited partner interests |
GLPpB.NYSE | GLPpB | US37946R3075 | Global Partners Lp |
GPP.NASDAQ | GPP | US3932211069 | Green Plains Partners |
GWYGU.OTCMKTS | GWYGU | US36761Q1058 | Gateway Garage Partners |
GYRO.EDGX |
| US4038291047 | Gyrodyne |
GYRO.NASDAQ | GYRO | US4038291047 | Gyrodyne |
HCLP.NYSE | HCLP | US4283371098 | Hi-Crush Partners |
HCR.NYSE | HCR | US4283371098 | Hi-Crush Partners |
HCRSQ.OTCMKTS | HCRSQ | US4283371098 | Hi-Crush Inc |
HEP.NYSE | HEP | US4357631070 | Holly Energy Partners L P / Holly Energy Finance Corporation |
IDIV.ARCA | IDIV | US59140L1008 | U.S. Equity Cumulative Dividends Fund Series 2027 Shares |
IEP.NASDAQ | IEP | US4511001012 | Icahn Enterprises |
LAACZ.OTCMKTS | LAACZ | US5053461068 | Laa Co A California LP |
LMRKP.NASDAQ | LMRKP | US51508J2078 | Landmark Infrastructure Partners LP |
MCEP.NASDAQ |
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MDBH.EDGX |
| US55285N1090 | MDB Capital Holdings |
MDBH.NASDAQ | MDBH | US55285N1090 | Mbd Cap Holdings |
MEMP.NASDAQ | MEMP | US5860481002 | Memorial Production Partners |
MIC.NYSE | MIC | US55608B1052 | Macquarie Infrastructure Company |
MMLP.NASDAQ | MMLP | US5733311055 | Martin Midstream Partners |
MNR.NYSE | MNR | US55445L1008 | Mach Natural Resources LP |
MPLX.NYSE | MPLX | US55336V1008 | MPLX |
N0U.FWB | N0U | US67058H1023 | NuStar Energy |
NBLX.NASDAQ | NBLX | US65506L1052 | Noble Midstream Partners LP |
NBLX.NYSE | NBLX | US65506L1052 | Noble Midstream Partners LP |
NEN.AMEX | NEN | US6442061049 | NEW England Rlty |
NGL.NYSE | NGL | US62913M1071 | NGL Energy Partners LP/ NGL Energy Finance |
NGLSpA.NYSE | NGLSpA | US87611X2045 | Targa Resources Partners LP 9.00% Series A Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units representing preferred equity interests |
NGLpB.NYSE | NGLpB | US62913M2061 | NGL Energy Partners |
NGLpC.NYSE | NGLpC | US62913M3051 | NGL ENERGY PARTNERS LP 9.625% Class C Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units representing limited partner interests |
NKA.NYSE | NKA | US6546781013 | Niska Gas Storage Partners |
NNUTU.OTCMKTS | NNUTU | US41988L2025 | Hawaiian Macadamia Nut Orchards LP |
NRP.EDGX | NRP | US63900P6088 | Natural Resource Partners LP Limited Partnership |
NRP.NYSE | NRP | US63900P6088 | Natural Resource Partners |
NS.NYSE | NS | US67058H1023 | NuStar Energy |
NSLP.NYSE | NSLP | US64881E1091 | New Source Energy Partners |
NSLPQ.OTCMKTS | NSLPQ | US64881E1091 | NEW Source Energy Partners |
NSpA.NYSE | NSpA | US67058H2013 | Nustar Energy L.P. 8.50% Series A Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
NSpB.NYSE | NSpB | US67058H3003 | Nustar Energy L.P. 7.625% Series B Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units representing limited partner interests |
NSpC.NYSE | NSpC | US67058H4092 | Nustar Energy L.P. 9.00% Series C Fixed-to-Floating Rate Cumulative Redeemable Perpetual Preferred Units |
NTI.NYSE | NTI | US6658261036 | Northern Tier Energy |
OAK.NYSE |
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OGCP.ARCA | OGCP | US2921022099 | Empire State Realty OP |
OGCP.NYSE | OGCP | US2921022099 | Empire State Realty Op Lp |
OILD.NYSE | OILD | US74347Y8057 | ProShares UltraPro 3x Short Crude Oil ETF |
OKS.NYSE | OKS | US68268N1037 | ONEOK Partners |
OMP.NASDAQ | OMP | US67420T2069 | Oasis Midstream Partners LP Common Units Representing LP Interest |
OMP.NYSE | OMP | US67420T2069 | Oasis Midstream Partners LP |
OZ.AMEX | OZ | US0806941029 | Belpointe Prep |
PAA.NASDAQ | PAA | US7265031051 | Plains All American Pipeline |
PAA.NYSE |
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PBFX.NYSE | PBFX | US69318Q1040 | PBF Logistics LP |
POPE.NASDAQ | POPE | US7328571077 | Pope Resources |
PSXP.NYSE | PSXP | US7185492078 | Phillips 66 Partners LP |
PVF/U.TMX | PVF/U | BMG6936M1001 | Partners Value Investments LP |
PVF/UN.TMX | PVF/UN | CA70214T1194 | Partners Value Investments LP |
PVLUF.OTCMKTS | PVLUF | BMG6936M1001 | Partners Value Invts |
PVVLF.OTCMKTS | PVVLF | CA70214T1194 | Partners Value Invts |
RISE.ARCA | RISE | US26923H1014 | Sit Rising Rate ETF |
SDT.NYSE | SDT | US80007T1016 | SandRidge Mississippian Trust I |
SDTTU.OTCMKTS | SDTTU | US80007T1016 | SandRidge Mississippian Trust I |
SHLX.NYSE |
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SHLXn.NYSE | SHLXn | US8226341019 | Shell Midstream Partners LP |
SIRE.NYSE | SIRE | US1724641097 | Sisecam Resources |
SMLP.NYSE | SMLP | US8661424098 | Summit Midstream Partners |
SNMPD.OTCMKTS | SNMPD | US30053M2035 | Evolve Transition Infrastructure |
SPH.EDGX |
| US8644821048 | Suburban Propane Partners |
SPH.NYSE | SPH | US8644821048 | Suburban Propane Partners LP / Suburban Energy Finance Corporation |
SPKX.ARCA | SPKX | US21258A2015 | ConvexityShares 1x SPIKES Futures ETF |
SPKY.ARCA | SPKY | US21258A1025 | ConvexityShares Daily 1.5x SPIKES Futures ETF |
SPKY.NYSE | SPKY | US21258A1025 | Convexityshares Daily 1.5X Spikes Futures Etf |
SRLP.NYSE | SRLP | US8493431089 | Sprague Resources LP |
SUN.NYSE | SUN | US86765K1097 | Sunoco LP / Sunoco Finance |
SUP.FWB | SUP | US86765K1097 | Sunoco / Sunoco Finance |
SXE.NYSE | SXE | US84130C1009 | Southcross Energy Partners |
TCP.NYSE |
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TESLU.OTCMKTS | TESLU | US90205J1025 | 286 Lenox Partners |
TLP.NYSE | TLP | US89376V1008 | Transmontaigne Partners |
TNH.NYSE | TNH | US8810052014 | Terra Nitrogen Company |
TXO.NYSE | TXO | US87313P1030 | MorningStar Partners LP |
UAN.NYSE |
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USAC.NYSE | USAC | US90290N1090 | USA Compression Partners |
USDP.NYSE | USDP | US9033181036 | USD Partners |
USDP.OTCMKTS | USDP | US9033181036 | USD Partners LP |
UVXY.AMEX | UVXY | US74347Y8396 | Proshares Ultra Vix Short-Term Futures Etf |
VNR.NASDAQ | VNR | US92205F1066 | Vanguard Natural Resources |
VNR.NYSE | VNR | US92205F1066 | Vanguard Natural Resources |
VPRB.OTCMKTS | VPRB | US91831H1068 | VPR Brands |
WES.NYSE | WES | US9586691035 | Western Midstream Partners |
WLKP.NYSE | WLKP | US9604171036 | Westlake Chemical Partners |
WPZ.NYSE | WPZ | US96949L1052 | Williams Partners |
XDIV.ARCA | XDIV | US59140L2097 | U.S. Equity Ex-Dividend Fund Series 2027 Shares |
XXFPL.OTCMKTS | XXFPL | US30242M1062 | FFP Partners |
Please note that opening new positions on the instruments from this list is not possible, but you can still close any existing ones.
If you'd like to close your positions, please send a request for manual order execution to [email protected].
You can find detailed instructions in the article 'Manual Order Execution at EXANTE: Everything You Need to Know'.