什么是第 1446(f) 条规定？
什么是第 1446(f) 条规定？
美国《国内税收法》第 1446(f) 条对合伙企业的销售提出了新的预扣和报告要求。一般来说，被归类为美国预扣税目的的合伙企业将受影响。此类股票包括 Master Limited Partnerships (MLP)、Public Traded Partnerships (PTP) 和 Exchange Traded Funds (ETF)。
当前的第 1446 条规定已经扩展到包括了合伙企业收益分配的税务预扣。从 2023 年 1 月 1 日开始，将要求对以上所述收益分配征收 额外的10% 新预扣税；另外卖出交易总金额也将被征收 额外10% 的预扣税。
谁会受到1446(f) 条法规的影响？
任何持有第 1446(f) 条范围内的股票的非美国境内账户将在 2023 年 1 月 1 日开始被要求缴纳额外的预扣税。
1446(f) 条包含有哪些股票？
| 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 |
| 153423108 | CENTRAL ENERGY PARTNERS LP | ENGY |
| 165185109 | CHESAPEAKE GRANITE WASH TRUST COMMON SHARES | CHKR |
| 172464109 | CINER RESOURCES LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | CINR |
| 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 |
| 232751107 | CYPRESS ENVIRONMENTAL PARTNERS L P COMMON UNITS REPRESENTING LIMITED PARTNER INT | CELP |
| 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 |
| 292480100 | ENABLE MIDSTREAM PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | ENBL |
| 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 |
| 428103105 | Hess Midstream LP (1) | HESM |
| 435763107 | HOLLY ENERGY PARTNERS L P UNIT REPSTG LIMITED INTEREST | HEP |
| 451100101 | ICAHN ENTERPRISES L P | IEP |
| 505346106 | LAACO LTD-UNIT LTD PARTNERSHIP INT | LAACZ |
| 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 |
| 674001300 | OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS | OAKPRA |
| 674001409 | OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS | OAKPRB |
| 718549207 | PHILLIPS 66 PARTNERS LP COM UNIT REPSTG LTD PARTNERSHIP INT | PSXP |
| 726503105 | PLAINS ALL AMERICAN PIPELINE L P COMMON UNITS REPRESENTING LIMITED PARTNER INTER | PAA |
| 822634101 | SHELL MIDSTREAM PARTNERS L P UNIT LTD PARTNERSHIP INT | SHLX |
| 849343108 | SPRAGUE RESOURCES LP UNITS | SRLP |
| 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 |
| 911717106 | UNITED STS COMMODITY INDEX FD COMMODITY INDEX FD | USCI |
| 911717106 | United States Commodity Index Fund | USCI |
| 911718104 | UNITED STS COMMODITY INDEX FDS COM UNIT REPSTG U S COPPER INX FD | CPER |
| 911718104 | United States Copper Index Fund | CPER |
| 912318300 | United States Natural Gas Fund | UNG |
| 958669103 | WESTERN MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTEREST | WES |
| 960417103 | WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER INT | WLKP |
| 6.49E+113 | NEW SOURCE ENERGY PARTNERS L P COM UNIT REP LIMITED PARTNERSHIP INT | NSLPQ |
| 00162Q452 | Alerian MLP ETF | AMLP |
| 00162Q676 | ALPS Alerian Energy Infrastructure ETF | ENFR |
| 01877R108 | ALLIANCE RESOURCE PARTNERS L P UNIT LTD PARTNER INT | ARLP |
| 01881G106 | ALLIANCEBERNSTEIN HOLDING LP UNIT LTD PARTNERSHIP INT | AB |
| 02364V107 | AMERICA FIRST MULTIFAMILY INVESTORS L P BENEFICIAL UNIT CERTIFICATES | ATAX |
| 0556EL109 | BP MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | BPMP |
| 09225M101 | BLACK STONE MINERALS L P COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | BSM |
| 09625U109 | BLUEKNIGHT ENERGY PARTNERS LP L L C | BKEP |
| 09625U208 | BLUEKNIGHT ENERGY PARTNERS L P L L C SERIES A PREFERRED UNITS | BKEPP |
| 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 |
| 26923G772 | InfraCap MLP ETF | AMZA |
| 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 |
| 29414J107 | ENVIVA PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | EVA |
| 34960P101 | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC | FTAI |
| 34960P200 | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS | FTAIPRA |
| 34960P309 | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS | FTAIPRB |
| 34960P408 | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV | FTAIPRC |
| 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 |
| 37954Y293 | Global X MLP & Energy Infrastructure ETF | MLPX |
| 37954Y343 | Global X MLP ETF | MLPA |
| 37959R103 | GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK | GBLI |
| 46138B103 | INVESCO DB COMMODITY INDEX TRACKING FD UNIT | DBC |
| 46139B102 | INVESCO DB G10 CURRENCY HARVEST FUND INVESCO DB G10 CURRENCY HARVEST FUND | DBV |
| 46140H106 | INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB AGRICULTURE FUND | DBA |
| 46140H205 | INVESCO DB MULTI-SECTOR COMMODITY TRUST INVESCO DB SILVER FUND | DBS |
| 46140H304 | INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB ENERGY FUND | DBE |
| 46140H403 | INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB OIL FUND | DBO |
| 46140H502 | INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB PRECIOUS METALS FUND | DBP |
| 46140H601 | INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB GOLD FUND | DGL |
| 46140H700 | INVESCO DB MULTI SECTOR COMMODITY TRUST INVESCO DB BASE METALS FUND | DBB |
| 46141D104 | INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BEARISH FUND | UDN |
| 46141D203 | INVESCO DB US DOLLAR INDEX TRUST INVESCO DB US DOLLAR INDEX BULLISH FUND | UUP |
| 46428R107 | ISHARES S&P GSCI COMMODITY INDEXED | GSG |
| 46625H365 | JPMorgan Alerian MLP ETN | AMJ |
| 51508J108 | LANDMARK INFRASTRUCTURE PARTNERS LP COM | LMRK |
| 51508J207 | LANDMARK INFRASTRUCTURE PARTNERS LP 8% RED PERP PFD UNIT SER A | LMRKP |
| 51508J306 | LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90% | LMRKO |
| 51508J405 | LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S | LMRKN |
| 55336V100 | MPLX LP COM UNIT REPSTG LTD PARTNER INT | MPLX |
| 55608B105 | MACQUARIE INFRASTRUCTURE HOLDINGS LLC COMMON UNITS | MIC |
| 59140L100 | METAURUS EQUITY COMPONENT TRUST U S CUMULATIVE DIVIDENDS FUND SERIES 2027 SHARES | IDIV |
| 59560V208 | Mid-Con Energy Partners, LP | MCEP |
| 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 |
| 64881E307 | NEW SOURCE ENERGY PARTNERS L P 11.00% SER A CMLTV CNVRTBL PFD UNITS | NUSPQ |
| 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 |
| 67420T206 | OASIS MIDSTREAM PARTNERS LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | OMP |
| 69318Q104 | PBF LOGISTICS LP UNIT LTD PARTNERSHIP INT | PBFX |
| 74347W338 | PROSHARES TR II PROSHARES VIX MID TERMFUTURES ETF | VIXM |
| 74347W353 | PROSHARES ULTRA SILVER | AGQ |
| 74347W395 | PROSHARES TR II PROSHARES ULTRASHORT GOLD | GLL |
| 74347W460 | PROSHARES ULTRASHORT AUSTRALIAN DOLLAR | CROC |
| 74347W569 | PROSHARES TR II PROSHARES ULTRASHORT YEN | YCS |
| 74347W742 | PROSHARES SHORT EURO | EUFX |
| 74347W874 | PROSHARES TR II PROSHARES ULTRA EURO | ULE |
| 74347W882 | PROSHARES TR II PROSHARES ULTRASHORT EURO | EUO |
| 75419T103 | Rattler Midstream LP | RTLR |
| 76090H103 | ***RESTAURANT BRANDS INTERNATIONAL INC UNIT LTD PARTNERSHIP INT | RSTRF |
| 76218Y202 | RHINO RESOURCE PARTNERS LP COM | RHNO |
| 79971C201 | Sanchez Midstream Partners LP | SNMP |
| 80007A102 | SANDRIDGE PERMIAN TR COM UNIT REPSTG BENEFICIAL INTS IN SANDRIDGE TR | PERS |
| 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 |
| 86183Q100 | StoneMor Partners LP | STON |
| 86765K109 | SUNOCO LP COMMON UNITS REPRESENTING LIMITED PARTNER INTERESTS | SUN |
| 88166A102 | TEUCRIUM COMMODITY TR CORN FD SHS | CORN |
| 88166A409 | TEUCRIUM COMMODITY TR SUGAR FD | CANE |
| 88166A508 | TEUCRIUM COMMODITY TR WHEAT FD | WEAT |
| 88166A607 | TEUCRIUM COMMODITY TR SOYBEAN FD | SOYB |
| 88166A706 | TEUCRIUM COMMODITY TR AGRICULTURAL FD | TAGS |
| 90290N109 | USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTSLTD | USAC |
| 90290T882 | USCF Midstream Energy Income Fund ETF | UMI |
| 91167Q100 | UNITED STS BRENT OIL FD LP UNIT | BNO |
| 91167Q100 | United States Brent Oil Fund | BNO |
| 91201T102 | UNITED STATES GASOLINE FUND LP ETF | UGA |
| 91201T102 | United States Gasoline Fund | UGA |
| 91232N207 | United States Oil Fund | USO |
| 91288V103 | UNITED STATES 12 MONTH OIL FUND LP UNIT BEN INT | USL |
| 91288V103 | United States 12-Month Oil Fund | USL |
| 91288X109 | UNITED STS 12 MONTH NAT GAS FD UNIT BEN INT | UNL |
| 91288X109 | United States 12-Month Natural Gas Fund | UNL |
| G16234109 | ***BROOKFIELD BUSINESS PARTNERS L P LIMITED PARTNERSHIP UNITS | BBU |
| G16249149 | ***BROOKFIELD PPTY PARTNERS LP 6.50% SER A CUM REDMBLE PFD | BPYPP |
| G16249156 | ***BROOKFIELD PPTY PARTNERS LP 6.375% SER 2 CL A CUM REDMBLE PFD | BPYPO |
| G16252101 | ***BROOKFIELD INFRASTRUCTURE PARTNERS L P UNITS | BIP |
| G16258108 | ***BROOKFIELD RENEWABLE PARTNERS L P | BEP |
| G54050102 | ***LAZARD LTD SHS A | LAZ |
| Y11082206 | Capital Product Partners LP (1) | CPLP |
| Y2188B108 | Dynagas LNG Partners LP (1) | DLNG |
| Y2687W108 | GasLog Partners LP (1) | GLOP |
| Y3262R100 | Hoegh LNG Partners LP (1) | HMLP |
请注意，该列表并非第 1446(f) 条范围内所有公开交易合伙事业公司(PTP)的详尽列表。实体税收分类的市场情况（例如实体转换和其他公司企业重组）将有可能更变公司的税务归纳。
如果非美国境内账户在 2023 年 1 月 1 日之后持有1446(f) 条范围中的证券会怎样？
如果 1446(f) 合伙企业宣布进行收益分配，则该分配可能需要缴纳新的额外 10% ECNI 预扣税。 ECNI 定义为公开交易的合伙企业自成立以来所赚取的超额累积净收入。
非美国境内账户在出售此类公司股票的总额将需要缴纳 额外10% 的预扣税。
投资人如何收回因 1446(f) 条 预扣税金额？
合法的预扣预扣税金额将汇入国税局，到报税季节，非美国境内账户将获得 1042-S 税单。您可以咨询您的税务顾问并提交美国纳税申报表，以收回任何潜在的超额预扣税。
期权行权或转让是否受 1446(f) 预扣税的约束?
期权行权或转让不受 1446(f) 预扣税的约束。但是，如果您透过期权行权或转让获得股份并随后出售这些股份，则 10% 的预扣税将会被征收。
10% 的预扣税仍将适用于关闭期权合约而获得的收益。
股票出售后我什么时候可以看到预扣税？
1446(f) 预扣税通常发生在出售结算日之后的第二天。