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Withholding on publicly traded partnerships
Withholding on publicly traded partnerships
Updated over a week ago

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

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

APU.NYSE

AR6.FWB

ARLP.NASDAQ

ARP.NYSE

ARP

US04941A1016

Atlas Resource Partners

ATAX.NASDAQ

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

BKEPP.NASDAQ

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

CLMT.NASDAQ

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

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

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

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

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

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

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

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

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

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'.

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