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什麼是第 1446(f) 條規定?
什麼是第 1446(f) 條規定?
3 個月前已更新

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。

是否回答了您的問題?