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
74347Y839 PROSHARES TR II ULTRA VIX SHORT TERM FUTURES ETF NEW 2021 UVXY
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
74347W387 PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS KOLD
74347W395 PROSHARES TR II PROSHARES ULTRASHORT GOLD GLL
74347W460 PROSHARES ULTRASHORT AUSTRALIAN DOLLAR CROC
74347W569 PROSHARES TR II PROSHARES ULTRASHORT YEN YCS
74347W601 PROSHARES TR II PROSHARES ULTRA GOLD ETF UGL
74347W742 PROSHARES SHORT EURO EUFX
74347W874 PROSHARES TR II PROSHARES ULTRA EURO ULE
74347W882 PROSHARES TR II PROSHARES ULTRASHORT EURO EUO
74347Y839 PROSHARES TR II ULTRA VIX SHORT TERM FUTURES ETF NEW 2021 UVXY
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。

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