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Withholding Tax on Publicly Traded Partnerships (PTP) Securities and Trading Arrangements

Pursuant to Internal Revenue Code (IRC) Sections 1446(a) and 1446(f) of the US Internal Revenue Service (IRS), from January 1, 2023, holdings, trading, or transfers of Publicly Traded Partnership (PTP) securities by a non-US person shall be subject to the following withholding tax:

●  Sales,  trading, or transfers of PTP securities shall be subject to a withholding tax equal to 10% of the transaction amount;

●  Dividends from PTP securities shall be subject to a withholding tax equal to 37% (applicable to individual investors) or 21% (applicable to companies or institutional investors) of the dividends.


Considering the complexity of withholding tax, Moomoo SG has decided to make the following trading arrangements (which may be adjusted from time to time based on the latest developments):

●  From November 21, 2022, Moomoo SG will increase the margin rate for PTP securities. From December 5, 2022, margin trading (for both long and short positions) of PTP securities will not be supported. 

●  From December 5, 2022, we will stop accepting transfers of PTP securities into Moomoo SG. You can still transfer PTP securities out of Moomoo SG without transfer fees. View more instructions via the link: https://www.moomoo.com/sg/support/topic5_400

●  From December 12, 2022, opening positions in PTP securities will not be supported.

●  From December 26, 2022, closing positions in PTP securities will not be supported, with the last trading day being December 23, 2022.

●  From December 26, 2022, opening or closing positions in PTP securities or options will not be supported, with the last trading day being December 23, 2022.


References:

IRS Requirements on PTP Products:

https://www.irs.gov/individuals/international-taxpayers/publicly-traded-partnerships

IRS Regulations on the Withholding Tax on PTP Transactions:

https://www.irs.gov/individuals/international-taxpayers/partnership-withholding


You can find PTP securities by

List of PTP Securities

searching results on the moomoo app


List of PTP Securities:

symbol英文名称中文名称
ABAllianceBernstein Holding联博控股
ARLPAlliance ResourceAlliance Resource
BBUBrookfield Business Partners LPBrookfield Business Partners LP
BEPBrookfield Renewable Partners LPBrookfield Renewable Partners LP
BIPBrookfield Infrastructure Partners LPBrookfield基础设施
BITWBitwise 10 Crypto Index FundBitwise 10 Crypto Index Fund
BKEPPBlueknight Energy Partners LPBlueknight Energy Partners L.P.
BOILProShares Ultra Bloomberg Natural Gas两倍做多彭博天然气ETF-ProShares
BPYPNBrookfield Property Partners LPBROOKFIELD PROPERTY PARTNERS LP(BM) 5.750% CUM RED PERP PFD SER 3 CL A
BPYPOBrookfield Property Partners LPBrookfield Property Partners LP Pref Share
BPYPPBrookfield Property Partners LPBROOKFIELD PROPERTY PARTNERS LP(BM) 6.50% CUM RED PER PREF UNITS CL A SER I
BSMBlack Stone MineralsBlack Stone Minerals
CANETeucrium Sugar Fund EtvTeucrium Sugar Fund
CAPLCrossAmericaCrossAmerica
CCLPCSI CompresscoCSI Compressco
CEQPCrestwood EquityCrestwood Equity
CHKRCHESAPEAKE GRANITE WASH TRCHESAPEAKE GRANITE WASH TR
CLMTCalumet Partners卡路美
CNXMCNX MidstreamCNX Midstream
CORNTeucrium Commodity Trust Corn Fd ShsTeucrium玉米基金
CPERUnited Sts Commodity Index Fd Com Unit Repstg U S Copper Index Fd美国铜指数基金
CQPCheniere Energy Partners LPCheniere Energy Partners LP
DBAInvesco DB Agriculture FundInvesco德银农业ETF
DBPInvesco Db Precious Metals FundInvesco DB Precious Metals Fund
DBSInvesco Db Silver FundInvesco DB Silver Fund
DCPDCP Midstream戴恩国际
DEFIHASHDEX BITCOIN FUTURES ETFHASHDEX BITCOIN FUTURES ETF
DKLDelek Logistics Partners LPDelek Logistics Partners LP
DMLPDorchester Minerals LP多尔切斯特
ECTMECA MARCELLUS TRUST IECA MARCELLUS TRUST I
EFSH1847 Holdings1847 Holdings
EMESQEmerge Energy Services LPEMERGE ENERGY SV
EPDEnterprise ProductsEnterprise Products
EQMEQM MidstreamEQM Midstream
ESBAEmpire State Realty OP-ESEmpire State Realty OP-ES
ETEnergy TransferEnergy Transfer
EUOProshares Trust Ii Proshares Ultrashort Euro欧元ETF-ProShares两倍做空
FGPRFerrellgas Partners, L.P.FRRLLGS PRTNS UT
FISKEmpire State Realty OP-250Empire State Realty OP-250
FTAINFORTRESS TRANSN & INFRAS INVS LLC 8.25% FIXD RATE SER C CUM PRE RED PFDFORTRESS TRANSN & INFRAS INVS LLC 8.25% FIXD RATE SER C CUM PRE RED PFD
FTAIOFORTRESS TRANSN & INFRAS INVS LLC 8% CUM PERP RED PREF SHS SER B USD25.00FORTRESS TRANSN & INFRAS INVS LLC 8% CUM PERP RED PREF SHS SER B USD25.00
FTAIPFORTRESS TRANSN & INFRAS INVS LLC 8.25% FIX TO FLTNG CUM RED PRF SHS SR AFORTRESS TRANSN & INFRAS INVS LLC 8.25% FIX TO FLTNG CUM RED PRF SHS SR A
FUNCedar Fair雪松娱乐
GBLIGlobal IndemnityGlobal Indemnity
GHIGreystone Housing Impact InvestorsGreystone Housing Impact Investors
GELGenesis EnergyGenesis Energy
GLLProShares UltraShort GoldProShares两倍做空黄金ETF
GLPGlobal PartnersGlobal Partners
GPPGreen Plains PartnersGreen Plains Partners
GYROGyrodyne旋翼物业
HEPHolly Energy霍利能源
IEPIcahn Enterprises伊坎企业
KKRKKR & CoKKR & Co
KOLDProShares UltraShort Bloomberg Natural GasProShares两倍做空彭博天然气ETF
MMLPMartin MidstreamMartin Midstream
MMPMagellan Midstream麦哲伦油气
MPLXMPLX LPMPLX LP
NENNew England Realty AssociatesNew England Realty Associates
NGLNGL EnergyNGL Energy
NRPNatural ResourceNatural Resource
NSNuStar Energy纽星能源
NSLPQNew Source Energy Partners L.PNew Source Energy Partners L.P. Common Units Representing Limite
OAKOaktree Capital橡树资本
OGCPEmpire State RealtyEmpire State Realty
OZBELPOINTE PREP LLCBELPOINTE PREP LLC
PAAPlains All American PipelinePlains All American Pipeline
PBFXPBF LogisticsPBF Logistics
SCOProShares UltraShort Bloomberg Crude Oil ETFProshares两倍做空彭博原油ETF
SDRMUSandRidge Mississippian Trust IISANDRIDGE MISIPN
SDTTUSandridge Mississippian Trust ISNDRDG MISSP UNT
SIRESisecam ResourcesSisecam Resources
SMLPSummit MidstreamSummit Midstream
SNMPEvolve Transition InfrastructureEvolve Transition Infrastructure
SOYBTeucrium Soybean Fund EtvTeucrium Soybean Fund
SPHSuburban PropaneSuburban Propane
SPKXCONVEXITYSHARES 1X SPIKES FUTURES ETFCONVEXITYSHARES 1X SPIKES FUTURES ETF
SPKYCONVEXITYSHARES DAILY 1.5X SPIKES FUTURES ETFCONVEXITYSHARES DAILY 1.5X SPIKES FUTURES ETF
SPLPSteelSteel
SUNSunoco太阳石油
SVIX-1X SHORT VIX FUTURES ETF-1X SHORT VIX FUTURES ETF
SVXYProShares Short VIX Short-Term Futures ETF做空波动率指数短期期货ETF-ProShares
TAGSTeucrium Agricultural Fund EtvTeucrium Agricultural Fund
UANCVR PartnersCVR Partners
UCOProShares Ultra Bloomberg Crude Oil ETFProShares 两倍做多彭博原油ETF
UDNDB US Dollar Index Bearish Powershares做空美元指数-PowerShares
UGAUnited States Gasoline Fund LpUnited States Gasoline Fund LP
UGLProShares Ultra GoldProShares两倍做多黄金ETF
ULEProshares Ultra EuroProShares Ultra Euro
UNGUnited States Natural Gas美国天然气ETF
UNLUnited States 12 Month Natural Gas FundUnited States 12 Month Natural Gas Fund LP
USACUSA CompressionUSA Compression
USCIUnited Sts Commodity Index Fd Commodity Index Fd美国商品指数基金
USDPUSD PartnersUSD Partners
USLUnited Sts 12 Month Oil Fd Lp Unit Ben Int美国12月期石油基金有限合伙
USOUnited States Oil Fund LP美国原油基金ETF
USODUscf Funds Trust United States 3X Short Oil Fd(Post Splt)United States 3x Short Oil Fund
USOUUscf Funds Trust United States 3X Oil FundUnited States 3x Oil Fund
UVIX2X LONG VIX FUTURES ETF2X LONG VIX FUTURES ETF
UVXYProShares Ultra VIX Short-Term Futures ETFProShares Ultra VIX短期期货ETF
VIXMProshares Trust Ii Vix Mid-Term Futures (Post Rev Split)Proshares VIX中期期货ETF
VIXYProShares VIX Short-Term Futures ETF波动率指数短期期货ETF-ProShares
WEATTeucrium Wheat Fund ETVTeucrium小麦基金
WEIXDYNAMIC SHORT SHORT-TERM VOLATILITY FUTURES ETFDYNAMIC SHORT SHORT-TERM VOLATILITY FUTURES ETF
WESWestern MidstreamWestern Midstream
WLKPWestlake ChemicalWestlake Chemical
YCLProshares Ultra YenProShares Ultra Yen
YCSProShares UltraShort YenProShares UltraShort Yen
ZSLProshares Ultrashort SilverProshares二倍做空白银ETF


You can also find the List of PTP Securities by searching on the moomoo app.

Disclaimer:

It is not an exhaustive list of all PTP securities that are in scope for Section 1446(f). The list may be subject to change from time to time without prior notice.

If you hold PTP securities or derivatives, we would advise you to consult tax advisors on the potential impacts and trading arrangements.