什麼是第 1446(f) 條規定？
美國《國內稅收法》第 1446(f) 條對合夥企業的銷售提出了新的預扣和報告要求。一般來說，被歸類為美國預扣稅目的的合夥企業將受影響。此類股票包括 Master Limited Partnerships (MLP), Public Traded Partnerships (PTP) 和 Exchange Traded Funds (ETF)。
當前的第 1446 條規定已經擴展到包括了合夥企業收益分配的稅務預扣。從 2023 年 1 月 1 日開始，將要求對以上所述收益分配徵收 額外的10% 新預扣稅；另外賣出交易總金額也將被徵收 額外10% 的預扣稅。
誰會受到1446(f) 條法規的影響？
任何持有第 1446(f) 條範圍內的股票的非美國境內賬戶將在 2023 年 1 月 1 日開始被要求繳納額外的預扣稅。
1446(f) 條包含有哪些股票？
證券清單
CUSIP | Security Name | Symbol |
026695106 | ***AMERICAN HOTEL INCOME PROP REIT LP UNITS | AHOTF |
131476103 | CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT | CLMT |
150185106 | CEDAR FAIR LP-DEP RCPTS REPSTG UNITS LTD PARTNERSHIP INT | FUN |
165185109 | CHESAPEAKE GRANITE WASH TRUST COMMON SHARES | CHKR |
212849103 | CONWEST PARTNERSHIP PART UNITS | CWPS |
226344208 | CRESTWOOD EQUITY PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | CEQP |
226344307 | CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LIMITED PARTNER INTERE | CEQPPR |
292102100 | EMPIRE STATE REALTY OP L P SER ES OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI | ESBA |
292102209 | EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI | OGCP |
292102308 | EMPIRE STATE REALTY OP L P SER 250 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSH | FISK |
293792107 | ENTERPRISE PRODUCTS PARTNERS LP | EPD |
315293100 | Ferrellgas Partners, L.P. | FGPR |
315293308 | UTS FERRELLGAS PARTNERS L P UNIT LTD PARTNERSHIP INT CL B | FGPRB |
371927104 | GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT | GEL |
393221106 | GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | GPP |
403829104 | GYRODYNE LLC COM | GYRO |
435763107 | HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST | HEP |
451100101 | ICAHN ENTERPRISES L P | IEP |
559080106 | MAGELLAN MIDSTREAM PARTNERS LP UNIT REPSTG LTD PARTNER | MMP |
573331105 | MARTIN MIDSTREAM PARTNERS L P | MMLP |
644206104 | NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT | NEN |
726503105 | PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER | PAA |
864482104 | SUBURBAN PROPANE PARTNERS LP UNITS LTD PARTNERSHIP INT | SPH |
866142409 | SUMMIT MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | SMLP |
903318103 | USD PARTNERS LP COM UNIT REPSTG LTD PARTNER INTS | USDP |
958669103 | WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST | WES |
960417103 | WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | WLKP |
01877R108 | ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT | ARLP |
01881G106 | ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT | AB |
09225M101 | BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | BSM |
12637A103 | CSI COMPRESSCO LP COMMON UNITS | CCLP |
16411Q101 | CHENIERE ENERGY PARTNERS L P COMMON UNITS | CQP |
22758A105 | CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS | CAPL |
23311P100 | DCP MIDSTREAM LP COMMON UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS | DCP |
23311P209 | DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS | DCPPRB |
23311P308 | DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS | DCPPRC |
24664T103 | DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNERSHP INT | DKL |
25820R105 | DORCHESTER MINERALS L P | DMLP |
26827L109 | ECA MARCELLUS TR I UNIT | ECTM |
29273V100 | ENERGY TRANSFER LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | ET |
29273V407 | ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT | ETPRC |
29273V506 | ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT | ETPRD |
29273V605 | ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT | ETPRE |
37946R109 | GLOBAL PARTNERS LP UNIT REPSTG LTD PARTNER INT | GLP |
37946R208 | GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS | GLPPRA |
37946R307 | GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS | GLPPRB |
55336V100 | MPLX LP COM UNIT REPSTG LTD PARTNER INT | MPLX |
62913M107 | NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | NGL |
62913M206 | NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS | NGLPRB |
62913M305 | NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS | NGLPRC |
63900P608 | NATURAL RESOURCE PARTNERS L P COM UNIT LTD PARTNERSHIP INT NEW | NRP |
67058H102 | NUSTAR ENERGY L P COM UNITS REPSTG LTD PRTNR INT | NS |
67058H201 | NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT | NSPRA |
67058H300 | NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS | NSPRB |
67058H409 | NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS | NSPRC |
67081B106 | Sisecam Resources LP | SIRE |
76090H103 | ***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT | RSTRF |
79971C201 | Sanchez Midstream Partners LP | SNMP |
80007T101 | SANDRIDGE MISSISSIPPIAN TR I UNIT | SDTTU |
85814R107 | STEEL PARTNERS HOLDINGS LTD PARTNERSHIP UNIT | SPLP |
85814R206 | STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS | SPLPPRA |
86765K109 | SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | SUN |
90290N109 | USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD | USAC |
CUSIP | Security Name | Symbol |
026695106 | ***AMERICAN HOTEL INCOME PROP REIT LP UNITS | AHOTF |
131476103 | CALUMET SPECIALTY PRODS PARTNERS L P COMMON UNITS REPSTG LTD PARTNER INT | CLMT |
150185106 | CEDAR FAIR LP-DEP RCPTS REPSTG UNITS LTD PARTNERSHIP INT | FUN |
165185109 | CHESAPEAKE GRANITE WASH TRUST COMMON SHARES | CHKR |
212849103 | CONWEST PARTNERSHIP PART UNITS | CWPS |
226344208 | CRESTWOOD EQUITY PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | CEQP |
226344307 | CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LIMITED PARTNER INTERE | CEQPPR |
292102100 | EMPIRE STATE REALTY OP L P SER ES OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI | ESBA |
292102209 | EMPIRE STATE REALTY OP L P SER 60 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSHI | OGCP |
292102308 | EMPIRE STATE REALTY OP L P SER 250 OPERATING PARTNERSHIP UNITS REP LTD PARTNERSH | FISK |
293792107 | ENTERPRISE PRODUCTS PARTNERS LP | EPD |
315293100 | Ferrellgas Partners, L.P. | FGPR |
315293308 | UTS FERRELLGAS PARTNERS L P UNIT LTD PARTNERSHIP INT CL B | FGPRB |
371927104 | GENESIS ENERGY LP UNITS LTD PARTNERSHIP INT | GEL |
393221106 | GREEN PLAINS PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | GPP |
403829104 | GYRODYNE LLC COM | GYRO |
435763107 | HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST | HEP |
451100101 | ICAHN ENTERPRISES L P | IEP |
559080106 | MAGELLAN MIDSTREAM PARTNERS LP UNIT REPSTG LTD PARTNER | MMP |
573331105 | MARTIN MIDSTREAM PARTNERS L P | MMLP |
644206104 | NEW ENGLAND REALTY ASSOCIATES LP-DEPOSITARY RCPT | NEN |
726503105 | PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER | PAA |
864482104 | SUBURBAN PROPANE PARTNERS LP UNITS LTD PARTNERSHIP INT | SPH |
866142409 | SUMMIT MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | SMLP |
903318103 | USD PARTNERS LP COM UNIT REPSTG LTD PARTNER INTS | USDP |
958669103 | WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST | WES |
960417103 | WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | WLKP |
01877R108 | ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT | ARLP |
01881G106 | ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT | AB |
09225M101 | BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | BSM |
12637A103 | CSI COMPRESSCO LP COMMON UNITS | CCLP |
16411Q101 | CHENIERE ENERGY PARTNERS L P COMMON UNITS | CQP |
22758A105 | CROSSAMERICA PARTNERS LP COMMON UNITS REPSNTNG LIMITED PARTNER INTERESTS | CAPL |
23311P100 | DCP MIDSTREAM LP COMMON UNITS REPRESENTING LIMITED PARTNERSHIP INTERESTS | DCP |
23311P209 | DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS | DCPPRB |
23311P308 | DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS | DCPPRC |
24664T103 | DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNERSHP INT | DKL |
25820R105 | DORCHESTER MINERALS L P | DMLP |
26827L109 | ECA MARCELLUS TR I UNIT | ECTM |
29273V100 | ENERGY TRANSFER LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | ET |
29273V407 | ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT | ETPRC |
29273V506 | ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT | ETPRD |
29273V605 | ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT | ETPRE |
37946R109 | GLOBAL PARTNERS LP UNIT REPSTG LTD PARTNER INT | GLP |
37946R208 | GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS | GLPPRA |
37946R307 | GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS | GLPPRB |
55336V100 | MPLX LP COM UNIT REPSTG LTD PARTNER INT | MPLX |
62913M107 | NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | NGL |
62913M206 | NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS | NGLPRB |
62913M305 | NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS | NGLPRC |
63900P608 | NATURAL RESOURCE PARTNERS L P COM UNIT LTD PARTNERSHIP INT NEW | NRP |
67058H102 | NUSTAR ENERGY L P COM UNITS REPSTG LTD PRTNR INT | NS |
67058H201 | NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT | NSPRA |
67058H300 | NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS | NSPRB |
67058H409 | NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS | NSPRC |
67081B106 | Sisecam Resources LP | SIRE |
76090H103 | ***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT | RSTRF |
79971C201 | Sanchez Midstream Partners LP | SNMP |
80007T101 | SANDRIDGE MISSISSIPPIAN TR I UNIT | SDTTU |
85814R107 | STEEL PARTNERS HOLDINGS LTD PARTNERSHIP UNIT | SPLP |
85814R206 | STEEL PARTNERS HOLDINGS LP 6.0% SERIES A PREFERRED UNITS | SPLPPRA |
86765K109 | SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | SUN |
90290N109 | USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD | USAC |
請注意，該列表並非第 1446(f) 條範圍內所有公開交易合夥事業公司(PTP)的詳盡列表。實體稅收分類的市場情況（例如實體轉換和其他公司企業重組）將有可能更變公司的稅務歸納。
如果非美國境內賬戶在 2023 年 1 月 1 日之後持有1446(f) 條範圍中的證券會怎樣？
如果 1446(f) 合夥企業宣布進行收益分配，則該分配可能需要繳納新的額外 10% ECNI 預扣稅。 ECNI 定義為公開交易的合夥企業自成立以來所賺取的超額累積淨收入。
非美國境內賬戶在出售此類公司股票的總額將需要繳納 額外10% 的預扣稅。
投資人如何收回因 1446(f) 條預扣稅金額？
合法的預扣預扣稅金額將匯入國稅局，到報稅季節，非美國境內賬戶將獲得 1042-S 稅單。您可以諮詢您的稅務顧問並提交美國納稅申報表，以收回任何潛在的超額預扣稅。
期權行權或轉讓是否受 1446(f) 預扣稅的約束?
期權行權或轉讓不受 1446(f) 預扣稅的約束。但是，如果您透過期權行權或轉讓獲得股份並隨後出售這些股份，則 10% 的預扣稅將會被徵收。
10% 的預扣稅仍將適用於關閉期權合約而獲得的收益。
股票出售後我什麼時候可以看到預扣稅？
1446(f) 預扣稅通常發生在出售結算日之後的第二天。