The Hungarian Social Contribution Tax

Overview: 

The Hungarian Government passed a new bylaw, Government Decree 205/2023 (V.31) on 31 May, 2023, that requires Hungarian financial providers to withhold a Social Contribution Tax on certain capital gains and interest payments and remit these amounts directly to the government. 

 

You will find the answers to the main questions below:

 

What type of interest is subject to the Hungarian Social Contribution Tax (TAX)?

Interest coupon payments on Bonds, ETFs, closed-end ETFs and mutual funds purchased after July 1, 2023 are subject to the TAX.

 Bonds – on both the coupon payment and the capital gains.

ETFs, Closed End Funds and Mutual Funds – The dividend payment is considered as interest and therefore subject to this tax.

ETFs, Closed End Funds and Mutual Funds that are traded in non-EEA or other countries that do not have a tax treaty with Hungary are subject to the Capital Gain Tax.

 

What is the standard TAX Rate?

The standard TAX rate is 13%.

 

If I earn interest through Bond Coupons, am I required to pay the TAX?

Yes.

 

When is the 13% TAX rate applied to my account?

The 13% TAX rate is applied to your account on the date when the interest coupon or the proceeds on the sale of certain types of ETFs and mutual funds (see above) are credited to your account. You will find the withheld TAX amount as a separate line item in your Activity Statement.

 

What currency is used for the TAX?

The TAX is withheld in the same currency in which the interest coupon or proceeds have been credited.

 

I am not a Hungarian resident. Do I have to pay the TAX?

Non-Hungarian residents are not affected by the TAX. The TAX is withheld based on the declaration provided by you on your tax residency. 

 

Does the TAX apply to clients who are companies?

No.

 

Does the TAX apply to interest I earn through the Cash Yield Enhancement Program?

No.

 

Does the TAX apply to interest I earn through the Stock Yield Enhancement Program?

Under the existing rules, the TAX may apply to your interest earned through the Stock Yield Enhancement Program.

 

Why is trading of tax-impacted instruments limited?

Due to the duration between the announcement of the bylaw and its effective date, IB is unable to deploy the required tax withholding properly across its full global product set. To ensure correct adherence to the regulation, we must temporarily limit the ability to open new positions in affected products. Closing transactions in pre-existing positions will not be impacted. We will inform you as soon as the trading restrictions for the tax-impacted instruments have been removed. 

Irish Tax Withholding Reclaim Process

Overview: 

Interactive Brokers Ireland Limited (IBIE) must apply Irish withholding tax of 20% on credit interest paid to certain clients, including natural persons. However, you may be able to reclaim some or all of the tax withheld, if you are resident in a country with a Double Taxation Treaty (DTT) with Ireland, which includes all EEA countries.

To reclaim withholding tax, you must complete Form IC7. This article explains how to do this. You can find the form at this link:  

https://www.revenue.ie/en/self-assessment-and-self-employment/documents/form-ic7.pdf

You may also be interested in our explanation on how to apply for an exemption from or reduction in the rate of withholding tax applicable to your future credit interest payments, which you can find here. 

How to Reclaim Withholding Tax

Step 1:  Complete the following information:

1.       Under section entitled Name of claimant – please fill in full Capital Letters.

Full Name,

Foreign Tax Ref. No.

Revenue File Ref. No. (If known.)

Address:

Tel No.:

E-mail:

 

2.       Under section entitled Agent – only complete this section if you would like enquiries to be sent to your Agent.

Name:

Address:

Tel No.:

E-mail:

 

 

Step 2:  Answer and complete questions numbered 1-6,

 

QUESTION

ANSWER

1

Please state the name, address and Irish tax reference number of the Irish entity making the payments.

Interactive Brokers Ireland Limited

North Dock One, 91/92 North Wall Quay, Dublin 1 D01 H7V7, Ireland

TRN: 3674050HH

2

State the relationship, if any, between you and the Irish entity making the payments.

Client

3

Please confirm that the payments are made on ‘an arms length Basis’

Confirmed: All credit interest payments made by IBIE to clients are on an arm’s length basis

4

Please state the rate of the payments

Variable

5

Please state the date of the first payment

Please refer to the annual statement to determine date of first payment (available on client portal).

6

Please state the term of the Agreement.

Indefinite

7

Is the payment in question arising from a Permanent Establishment (P.E.) or fixed base maintained by you in Ireland

Please complete

 

Step 3:  Complete the declaration with your country of residence in both blank sections.

Step 4: Sign and date the Form underneath the declaration.

Step 5: Insert the amount you are claiming following “Amount Claimed”.

You can find the amount claimed on Form R185, which is available in IBIE’s client portal in the Tax Forms (see the section marked Tax Deducted).

“Amount Claimed in €________: if claiming a refund of Irish tax on payments already made”

Step 6:  Complete the section on payment details in the next box, include details of the account to which you wish to receive the payment from Revenue.

Step 7: Ensure the last section is completed and stamped by the tax authority in your country of residence.

 

Note: If your tax authority will not stamp the form, Irish Revenue may accept a certificate of tax residence, which can be attached instead of having that section completed.

 

Step 8:

Post or email the following to International Claims Section, Office of the Revenue Commissioners, Nenagh, Co Tipperary, E45 T611, Ireland or intclaims@revenue.ie:

i)                    Form IC7,

ii)                   Form R185 (which is available in IBIE’s client portal in the Tax Forms section),

iii)                 The IBIE Customer Agreement found at this link or alternatively you can just send the link to the customer agreement (in the email or in a cover letter via post), https://www.interactivebrokers.ie/en/accounts/forms-and-disclosures-client-agreements.php, and

iv)                 Your certificate of tax residence (if required):

How to Contact Irish Revenue

If you have any questions regarding the form, please contact Irish Revenue (Tel No.: +353 1 7383634 E-email: intclaims@revenue.ie).

 

 

公開交易合夥企業(“PTP”)預扣稅自2023年1月起生效

Background: 

由於美國國內稅收法規於2023年1月1日生效,新的預扣稅將適用於非美國納稅人投資者持有的某些公開交易合夥企業(〝PTP〞)的銷售收益。  美國國稅局的預扣稅費用很高,因此,盈透證券已採取措施,限制可能不知道投資這些PTP產品風險的投資者訪問這些產品。

 有關如何買賣PTP産品的說明請見下文。

您需要知道的:

預扣稅金額:銷售或分銷金額的10%。  這是指任何交易或分銷所得金額的10%,而非只是計算利潤的10%。

PTP預扣稅例子:

買入 200股 @ 50.  
交易價值 = $10,000
賣出200股 @ 51.  
交易價值 = $10,200
利潤 = $200.  
預扣稅 = $1020美元

假設沒有申請退稅,投資者所損失的價值將爲$820。

受影響的産品:請參閱本文末的清單 。  該清單在盡最大努力的基礎上進行維護,在刷新信息時可能會出現一點時序問題。  上市可交割證券將納入新法規的範圍內。標的證券爲PTP的期權和其它衍生品,則不受預扣稅的影響。然而,如果把有關期權或衍生品轉換爲PTP權益,則日後賣出該等PTP證券時將需繳納預扣稅。

特殊豁免: IRS法規爲發行人提供PTP預扣稅的豁免。  豁免的有效期爲92天,發行人需要向IRS重新認證,以延長豁免期限。IBKR會盡最大努力公布哪些受影響的産品可以獲得豁免,但投資者應確保自己完全瞭解所選産品的預扣稅情况。包含預扣稅豁免規則的發行人文件通常被稱爲“合格通知”(Qualified Notice)。

哪些投資者會受到影響:所有不是美國稅務居民的投資者,即是不受美國稅務和稅務申報規範(因此無需提交W-9 IRS稅表)的投資者。

申報:預扣稅將在年末表格1042-S中進行申報,海外人士的美國來源收入需要繳納預扣稅。 

如何以非美國納稅人的身份買賣PTP産品請登錄客戶端,依次打開使用者菜單(右上角的“小人”圖標)和設置。然後在賬戶設置下找到交易,點擊“參加/退出PTP交易“鏈接。該頁面可供您申請PTP證券交易權限。申請提交後,最長一個小時便可激活權限。

不想再交易PTP證券的客戶也可通過上述“參加/退出PTP交易”鏈接關閉PTP交易權限。

更多資源:如希望進一步瞭解新法規的資料,請參閱IRS網站內的IRC Sec. 1446(f): http://www.irs.gov/individuals/international-taxpayers/partnership-withholding

PTP産品

本清單列出可能受到上述IRS預扣稅法規影響的PTP證券。有關産品分爲兩組展示:“有合格通知” 豁免的和”沒有合格通知“豁免的。清單在盡最大努力的基礎上提供,幷僅以爲客戶提供方便爲目的展示。IBKR幷不保證信息的準確性或時效性,且投資者應獨立確認自己投資(或有意投資)的産品具有所需的豁免,以避免被收取懲罰性預扣稅。持倉者應始終留意相關産品的豁免期限。


已取得合格通知的PTP證券

 

ISIN 代碼 名稱
US74347W3530 AGQ PROSHARES ULTRA SILVER 
BMG162341090 BBU BROOKFIELD BUSINESS PT-UNIT 
G16234109 BBU.UN BROOKFIELD BUSINESS PT-UNIT
US26923H2004 BDRY BREAKWAVE DRY BULK SHIPPING
G16258108 BEP BROOKFIELD RENEWABLE PARTNER
G16258231 BEP PRA BROOKFIELD RENEWABLE PAR    
BMG162581083 BEP.UN BROOKFIELD RENEWABLE PARTNER 
BMG162521014 BIP BROOKFIELD INFRASTRUCTURE PA
G16252267 BIP PRA BROOKFIELD INFRASTRUCTURE PARTNERS LP
G16252275 BIP PRB BROOKFIELD INFRASTRUCTUR      
BMG162521014 BIP.UN BROOKFIELD INFRASTRUCTURE PA 
US0917491013 BITW BITWISE 10 CRYPTO INDEX FUND
US0917491013 BITW BITWISE 10 CRYPTO INDEX FUND
US91167Q1004 BNO UNITED STATES BRENT OIL FUND
US74347Y8701 BOIL PROSHARES ULTRA BLOOMBERG NA 
BMG1624R1079 BPYP.PR.A NEW LP PREFERRED UNITS CAD
G1624R107 BPYPM NEW LP PREFERRED UNITS CAD
G16249164 BPYPN BROOKFIELD PROPERTY PART  
G16249156 BPYPO BROOKFIELD PROPERTY PART 
G16249149 BPYPP BROOKFIELD PROPERTY PART
US88166A4094 CANE TEUCRIUM SUGAR FUND
US88166A1025 CORN TEUCRIUM CORN FUND
US9117181043 CPER UNITED STATES COPPER INDEX
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
US46140H1068 DBA INVESCO DB AGRICULTURE FUND 
US46140H7008 DBB INVESCO DB BASE METALS FUND
US46138B1035 DBC INVESCO DB COMMODITY INDEX T
US46140H3049 DBE INVESCO DB ENERGY FUND
US46140H4039 DBO INVESCO DB OIL FUND
US46140H5028 DBP INVESCO DB PRECIOUS METALS F
US46140H2058 DBS INVESCO DB SILVER FUND
US46139B1026 DBV INVESCO DB G10 CURRENCY HARV
SGXC50067435 DCRU DIGITAL CORE REIT MANAGEMENT
US88166A8053 DEFI HASHDEX BITCOIN FUTURES ETF
US46140H6018 DGL INVESCO DB GOLD FUND
US74347W8828 EUO PROSHARES ULTRASHORT EURO
US37959R1032 GBLI GLOBAL INDEMNITY GROUP LLC-A
US74347W3951 GLL PROSHARES ULTRASHORT GOLD
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
US46428R1077 GSG ISHARES S&P GSCI COMMODITY I 
US74347Y8131 KOLD PROSHARES ULTRASHORT BLOOMBE   
G54050102 LAZ LAZARD LTD-CL A
CA70214T1012 PVF.PR.U PARTNERS VALUE INVEST LP
CA70214T1194 PVF.UN PARTNERS VALUE INVESTMENTS I
CA76090H1038 QSP.UN RESTAURANT BRANDS-EXCH UNITS
G4196W108 RSE RIVERSTONE ENERGY LTD
CA76090H1038 RSTRF RESTAURANT BRANDS-EXCH UNITS 
US74347Y7976 SCO PROSHARES ULTRASHORT BLOOMBE 
US88166A6073 SOYB TEUCRIUM SOYBEAN FUND
US21258A2015 SPKX CONVXTY SHS 1X SPIKES FUTUR
US21258A1025 SPKY CONVXTY SHS DAILY 1.5X SP FU
US85814R1077 SPLP STEEL PARTNERS HOLDINGS LP
US85814R2067 SPLP PRA STEEL PARTNERS HOLDINGS LP 
US92891H1014 SVIX -1X SHORT VIX FUTURES ETF
US92891H1014 SVIX -1X SHORT VIX FUTURES ETF
US74347W1302 SVXY PROSHARES SHORT VIX ST FUTUR   
US88166A7063 TAGS TEUCRIUM AGRICULTURAL FUND
US74347Y8883 UCO PROSHARES ULTRA BLOOMBERG CR 
US46141D1046 UDN INVESCO DB US DOLLAR INDEX B 
US91201T1025 UGA UNITED STATES GAS FUND LP
US74347W6012 UGL PROSHARES ULTRA GOLD
US74347W8745 ULE PROSHARES ULTRA EURO
US9123183009 UNG US NATURAL GAS FUND LP  
US91288X1090 UNL UNITED STATES 12 MONTH NATUR
US9117171069 USCI UNITED STATES COMMODITY INDE
US91288V1035 USL UNITED STATES 12 MONTH OIL
US91232N2071 USO UNITED STATES OIL FUND LP  
US46141D2036 UUP INVESCO DB US DOLLAR INDEX B
US92891H3093 UVIX 2X LONG VIX FUTURES ETF
US92891H3093 UVIX 2X LONG VIX FUTURES ETF
US92891H4083 UVIX 2X LONG VIX FUTURES ETF 
US74347Y8396 UVXY PROSHARES ULTRA VIX ST FUTUR
US74347W3381 VIXM PROSHARES VIX MID-TERM FUT 
US74347Y8545 VIXY PROSHARES VIX SHORT-TERM FUT
US88166A5083 WEAT TEUCRIUM WHEAT FUND
US26800L1008 WEIX DYNAMIC SHORT SHORT
US74347W2706 YCL PROSHARES ULTRA YEN 
US74347W5691 YCS PROSHARES ULTRASHORT YEN 
US74347Y8479 ZSL PROSHARES ULTRASHORT SILVER

 

未取得合格通知的PTP證券

ISIN 代碼 名稱
US28252B3096 - 1847HOLDINGS LLC
US28252B8046 EFSH 1847HOLDINGS LLC 
US00434L1098 - ACCESS MIDSTREAM PARTNERS LP
US0093661058 AIRL AIRLEASE LTD
US01855A1016 AC ALLIANCE CAP MGMT LP
US01861G1004 AHGP ALLIANCE HOLDINGS GP LP
US01877R1086 ARLP ALLIANCE RESOURCE PARTNERS
US01881G1067 AB ALLIANCEBERNSTEIN HOLDING LP
US02052T1097 ALDW ALON USA PARTNERS LP
US02364V1070 - AMERICA FIRST MULTIFAMILY IN
US02364V2060 ATAX AMERICA FIRST MULTIFAMILY IN 
US02364Y1010 AFREZ AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS
US02520N1063 APO AMERICAN COMMUNITY PROPERTIE
CA0266951064 HOT.UN AMERICAN HOTEL INCOME PROPER
US0268621028 AIA AMERICAN INSD MTG INVS
US02752P1003 - AMERICAN MIDSTREAM PARTNERS
US0291692087 ACP PR AMERICAN REAL ESTATE PRTNRS: ACP PR
US0291691097 ACP AMERICAN REAL ESTATE PTNR-LP
US0293162055 - AMERICAN RESTAURANT PRTNR LP 
US0309751065 APU AMERIGAS PARTNERS-LP
US02686F1030 AIJ AMERN INSD MTG INVS L P 86
US02686G1013 AIK AMERN INSD MTG INVS L P 88
US0293161065 XXMUT AMERN RESTAURANT PARTNERS
US03350F1066 ANDX ANDEAVOR LOGISTICS LP
US03673L1035 - ANTERO MIDSTREAM PARTNERS LP
GB00B15Y0C52 AAAA AP ALTERNATIVE ASSETS LP
US0376123065 - APOLLO GLOBAL MANAGEMENT - A
US0376124055 APO PRA.O APOLLO MANAGEMENT LLC
US0376125045 APO PRB.O APOLLO MANAGEMENT LLC 
US03879N1019 ARCX ARC LOGISTICS PARTNERS LP
US30225N1054 EXLP ARCHROCK PARTNERS LP
US03957U1007 APLP ARCHROCK PARTNERS LP 
US04014Y1010 - ARES MANAGEMENT LP
US04014Y2000 ARES PRA. ARES MGMT LP PFD UNIT SER A
US04929Q1022 - ATLAS ENERGY GROUP LLC
US04939R1086 - ATLAS ENERGY LP
US04930A1043 ATLS ATLAS ENERGY LP 
US0493031001 ATN ATLAS ENERGY RESOURCES LLC
US0493921037 APL ATLAS PIPELINE PARTNERS LP
US0493923017 APL PRECL ATLAS PIPELINE PARTNERS, L.P. CUMV
US04941A4085 ARPPQ ATLAS RESOURCE PARTNERS
US04941A1016 ARPJQ ATLAS RESOURCE PARTNERS LP
US04941A5074 ARNPQ ATLAS RESOURCE PARTNERS 
US0548071028 AZLCZ AZTEC LAND & CATTLE LTD
US05501X1000 AZURQ AZURE MIDSTREAM PARTNERS LP
US0806941029 OZ BELPOINTE PREP LLC
US09225M1018 BSM BLACK STONE MINERALS LP
US0925ESC094 BHL.ESC BLACKROCK DEFINED OPPORTUNIT - ESCROW
US09253U1088 - BLACKSTONE GROUP LP/THE
US09625U2087 BKEPP BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT
US09625U1097 BKEP BLUEKNIGHT ENERGY PARTNERS L
US0966271043 BWP BOARDWALK PIPELINE PARTNERS
US0556EL1098 BPMP BP MIDSTREAM PARTNERS LP
US1067761072 BBEPQ BREITBURN ENERGY PARTNERS LP
US1067761155 BBPPQ BREITBURN ENG PARTNERS LP CUM REDEE
BMG162491077 BPY BROOKFIELD PROPERTY PARTNERS
US1181671058 BGH BUCKEYE GP HOLDINGS LP
US1182301010 BPL BUCKEYE PARTNERS LP
US1272072075 CSD PRA CADBURY SCHWEPPES DEL L P
US1314761032 CLMT CALUMET SPECIALTY PRODUCTS
TC0001464281 ACE PRB CAPITAL RE LLC: 7.65% CUM "MIPS"
US14309L1026 - CARLYLE GROUP INC/THE
US1501851067 FUN CEDAR FAIR -LP
US15188T1088 - CENTERLINE HOLDING CO
US1534231089 ENGY CENTRAL ENERGY PARTNERS LP
US14309L2016 TCGP CG 5 7/8 PERP PFD
US1609081096 CHC CHARTERMAC
US16411Q1013 CQP CHENIERE ENERGY PARTNERS LP
US1651851099 CHKR CHESAPEAKE GRANITE WASH TRUS
US16524K1088 - CHESAPEAKE MIDSTREAM PARTNER
US12547R1059 CIFC CIFC LLC
US18383H1014 - CLAYMORE MACROSHARES OIL DOW
US18383R1095 - CLAYMORE MACROSHARES OIL UP
US12592V1008 - CNX COAL RESOURCES LP
US12654A1016 CNXM CNX MIDSTREAM PARTNERS LP
US1982811077 CPPL COLUMBIA PIPELINE PARTNERS L
US20467A1016 GSJK COMPRESSCO PARTNERS LP
US20588V3078 CAG PRB CONAGRA CAP L C: CAG PRB
US2068121092 - CONE MIDSTREAM PARTNERS LP
US20855T1007 CCR CONSOL COAL RESOURCES LP
US21038E1010 - CONSTELLATION ENERGY PARTNER
GG00B1WR8K11 CCAP CONVERSUS CAPITAL
US2128491030 CWPS CONWEST PARTNERSHIP LP-UNITS
US2172021006 CPNO COPANO ENERGY LLC-UNITS
US2189161043 CNPP CORNERSTONE PROPANE PARTNERS
US2263443077 CEQP PR CRESTWOOD EQUITY PARTNER
US2263441097 - CRESTWOOD EQUITY PARTNERS LP
US2263442087 CEQP CRESTWOOD EQUITY PARTNERS LP 
US2263721001 - CRESTWOOD MIDSTREAM PARTNERS
US2263781070 CMLP CRESTWOOD MIDSTREAM PARTNERS 
US22676R1150 KWH.UN CRIUS ENERGY TRUST
US22758A1051 CAPL CROSSAMERICA PARTNERS LP
US22765U1025 - CROSSTEX ENERGY LP
US2284391057 CRPPE CROWN PAC PARTNERS L P
US12637A1034 CCLP CSI COMPRESSCO LP
US1266331065 - CVR PARTNERS LP
US1266332055 UAN CVR PARTNERS LP 
US12663P1075 CVRR CVR REFINING LP
US2327511075 - CYPRESS ENVIRONMENTAL PARTNE
US23311P3082 DCP PRC DCP 7.95 PERP PFD - DCP MIDSTREAM LP
US23311P1003 DCP DCP MIDSTREAM L.P.
US23311P2092 DCP PRB DCP MIDSTREAM LP
US24664T1034 DKL DELEK LOGISTICS PARTNERS LP
US25490F2092 BARS DIREXION DAILY GOLD BEAR 3X
US25490F1003 BAR DIREXION DAILY GOLD BULL 3X
US2574541080 - DOMINION ENERGY MIDSTREAM PA
US25820R1059 DMLP DORCHESTER MINERALS LP
US2650261041 DEP DUNCAN ENERGY PARTNERS LP
US2662242039 DQ PRA DUQUESNE CAP L P
SGXC28500103 LIW EAGLE HOSPITALITY TRUST
US26985R1041 EROC EAGLE ROCK ENERGY PARTNERS
US26827L1098 ECTM ECA MARCELLUS TRUST I
US2837021086 EPB EL PASO PIPELINE PARTNERS LP
US29102H1086 EMESQ EMERGE ENERGY SERVICES LP
US2921021000 ESBA EMPIRE STATE REALTY OP LP-ES
US2921023089 FISK EMPIRE STATE REALTY OP -S250
US2921022099 OGCP EMPIRE STATE REALTY OP-S60
US2924801002 ENBL ENABLE MIDSTREAM PARTNERS LP
US29250R1068 EEP ENBRIDGE ENERGY PARTNERS LP
US29257A1060 ENP ENCORE ENERGY PARTNERS-LP
US29273V1008 ET ENERGY TRANSFER LP
US29273V6056 ET PRE ENERGY TRANSFER LP 7.6% PERP PFD U
US29273V5066 ET PRD ENERGY TRANSFER LP 7.625% PERP PFD
US29273V4077 ET PRC ENERGY TRANSFER LP 
US29278N1037 ETP ENERGY TRANSFER OPERATING LP
US29278N5095 ETP PRE ENERGY TRANSFER OPERATNG
US29278N3017 ETP PRC ENERGY TRANSFER PARTNERS
US29273R1095 - ENERGY TRANSFER PARTNERS LP
US29278N4007 ETP PRD ENERGY TRANSFER PARTNERS 
US29336U1079 ENLK ENLINK MIDSTREAM PARTNERS LP
TC0001373946 ECTPQ ENRON CAP LLC
US29357D2080 ECSPQ ENRON CAPITAL RESOURCES 9% CUM RED PFD
US2937161063 EPE ENTERPRISE GP HOLDINGS LP
US2937921078 EPD ENTERPRISE PRODUCTS PARTNERS
US29414J1079 - ENVIVA PARTNERS LP
US26885J1034 EQGP EQGP HOLDINGS LP
US26885B1008 EQM EQM MIDSTREAM PARTNERS LP
US092ESC0377 BGIO.ESC ESC BGIO LIQUIDATION TRUST
US26926V1070 EVEPQ EV ENERGY PARTNERS LP
US30053M1045 SNMP EVOLVE TRANSITION INFRASTRUC
US30304T1060 FSG FACTORSHARES 2X: GOLD-S&P500
US30304P1049 FOL FACTORSHARES 2X: OIL-S&P500
US3030461061 FSE FACTORSHARES 2X: S&P500-TBD
US3030481028 FSU FACTORSHARES 2X: S&P500-USD
US3030471045 FSA FACTORSHARES 2X: TBD-S&P500
US3152933087 FGPRB FERRELLGAS PARTNERS LP-B
US3152931008 FGPRQ FERRELLGAS PARTNERS-LP
US3152932097 FGPR FERRELLGAS PARTNERS-LP 
US30242M1062 XXFPL FFP PARTNERS -LP-CL A
US34552U1043 FELPQ FORESIGHT ENERGY LP
US34958B1061 - FORTRESS INVESTMENT GRP-CL A
US34960P2002 FTAIP FORTRESS TRANS & INFRAST
US34960P3091 FTAIO FORTRESS TRANS & INFRAST 
US34960P4081 FTAIN FORTRESS TRANS & INFRAST  
US34960P1012 FTAI FORTRESS TRANSPORTATION-CL A
US36761Q1058 GWYGU GATEWAY GARAGE PARTNERS LLC
US3719271047 GEL GENESIS ENERGY L.P.
US37946R1095 GLP GLOBAL PARTNERS LP
US37946R2085 GLP PRA GLOBAL PARTNERS LP 
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BMG4285W1001 HRBGF HARBOR GLOBAL COMPANY LTD
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CA7069025095 - PENGROWTH ENERGY TRUST-A
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US73936B1017 - POWERSHARES DB ENERGY FUND
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SGXC75818630 OXMU PRIME US REIT
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US74347W6277 - PROSHARES SHORT VIX ST FUTUR
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US74347W1062 - PROSHARES ULTRA BLOOMBERG CO
US74347W2888 UCD PROSHARES ULTRA BLOOMBERG CO 
US74347W6509 - PROSHARES ULTRA BLOOMBERG CR
US74347W2474 - PROSHARES ULTRA BLOOMBERG CR
US74347W3209 - PROSHARES ULTRA BLOOMBERG CR 
US74347W1229 - PROSHARES ULTRA BLOOMBERG NA
US74347Y7067 - PROSHARES ULTRA BLOOMBERG NA
US74347W2961 - PROSHARES ULTRA BLOOMBERG NA 
US74347W5022 - PROSHARES ULTRA DJ-UBS CRUDE OIL
US74347W8414 - PROSHARES ULTRA SILVER
US74347W6350 - PROSHARES ULTRA VIX ST FUTUR
US74347W4116 - PROSHARES ULTRA VIX ST FUTUR
US74347W3464 - PROSHARES ULTRA VIX ST FUTUR
US74347W2540 - PROSHARES ULTRA VIX ST FUTUR
US74347W1633 - PROSHARES ULTRA VIX ST FUTUR
US74347W5444 - PROSHARES ULTRA VIX ST FUTUR 
US74347W3795 - PROSHARES ULTRA VIX ST FUTUR 
US74347W3126 - PROSHARES ULTRA VIX ST FUTUR 
US74347W2391 - PROSHARES ULTRA VIX ST FUTUR 
US74347W1484 - PROSHARES ULTRA VIX ST FUTUR   
US74347W8661 - PROSHARES ULTRA YEN
US74347W2219 - PROSHARES ULTRAPRO 3X CRUDE
US74347W2136 - PROSHARES ULTRAPRO 3X SHORT
US74347Y8057 - PROSHARES ULTRAPRO 3X SHORT 
US74347W4603 CROC PROSHARES ULTRASHORT AUD
US74347Y8214 - PROSHARES ULTRASHORT BLOOMBE
US74347W6681 - PROSHARES ULTRASHORT BLOOMBE
US74347W3878 - PROSHARES ULTRASHORT BLOOMBE 
US74347Y8628 - PROSHARES ULTRASHORT BLOOMBE  
US74347W6764 CMD PROSHARES ULTRASHORT BLOOMBE  
US74347W7002 - PROSHARES ULTRASHORT GOLD
US74347W7184 - PROSHARES ULTRASHORT GOLD 
US74347W8331 - PROSHARES ULTRASHORT SILVER
US74347W6434 - PROSHARES ULTRASHORT SILVER
US74347W7267 - PROSHARES ULTRASHORT SILVER 
US74347W1146 - PROSHARES ULTRASHORT SILVER 
US74347W8588 - PROSHARES ULTRASHORT YEN
US74347W7671 - PROSHARES ULTSHRT DJ-UBS NAT
US74347W6848 - PROSHARES VIX MID-TERM FUT
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US74347W6921 - PROSHARES VIX SHORT-TERM FUT
US74347W2623 - PROSHARES VIX SHORT-TERM FUT
US74347W1716 - PROSHARES VIX SHORT-TERM FUT 
US74347W2052 - PROSHRE U/S DJ-AIG COMMODITY
US74347W8091 - PROSHRE U/S DJ-AIG CRUDE OIL
CA74624AUSD4 RUF.U PURE MULTI-FAMILY REIT LP
CA74624A1084 RUF.UN PURE MULTI-FAMILY REIT LP
US6936651016 PVR PVR PARTNERS LP
US74735R1150 QEPM QEP MIDSTREAM PARTNERS LP
US74734R1086 QRE QR ENERGY LP
US74836B2097 - QUEST ENERGY PARTNERS LP
US74839G1067 - QUICKSILVER GAS SERVICES LP
US75885Y1073 RGP REGENCY ENERGY PARTNERS LP
US7601131003 RNF RENTECH NITROGEN PARTNERS LP
US76090H1032 QSP.U RESTAURANT BRANDS EXCHANGE UNITS
US76218Y1038 - RHINO RESOURCE PARTNERS LP
US76218Y2028 - RHINO RESOURCE PARTNERS LP 
US7628191006 RMP RICE MIDSTREAM PARTNERS LP
US7672711097 - RIO VISTA ENERGY PARTNERS LP
US7771491054 RRMS ROSE ROCK MIDSTREAM LP
US78028T1007 - ROYAL HAWAIIAN ORCHARDS LP
GG00BKTRRM22 RTW RTW VENTURE FUND LTD
US79971C2017 - SANCHEZ MIDSTREAM PARTNERS L
US79971A1060 - SANCHEZ PRODUCTION PARTNERS
US79971C1027 - SANCHEZ PRODUCTION PARTNERS 
US80007T1016 SDTTU SANDRIDGE MISSISSIPPIAN TRUS
US80007V1061 SDRMU SANDRIDGE MISSISSIPPIAN TRUS 
US80007A1025 - SANDRIDGE PERMIAN TRUST
MHY737602026 SRG U SEANERGY MARITIME CORP-UNITS
MHY737601036 - SEANERGY MARTIME HOLDINGS CORP
US81662W1080 - SEMGROUP ENERGY PARTNERS LP
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US1724641097 SIRE SISECAM RESOURCES LP
US26923H1014 RISE SIT RISING RATE ETF
US84130C1009 SXEEQ SOUTHCROSS ENERGY PARTNERS L
US84756N1090 SEP SPECTRA ENERGY PARTNERS LP
US8493431089 SRLP SPRAGUE RESOURCES LP
US85512C2044 SGH STAR GAS PTNRS,LP SR SB UTS
US85814R3057 SPLP PRT STEEL PARTNERS HLDS LP
US86183Q1004 - STONEMOR PARTNERS LP
US86324B1035 BNPC STREAM S&P DYN GLOBAL COMM
US8644821048 SPH SUBURBAN PROPANE PARTNERS LP
US8661421029 - SUMMIT MIDSTREAM PARTNERS LP
US8661424098 SMLP SUMMIT MIDSTREAM PARTNERS LP 
US86722Y1010 SXCP SUNCOKE ENERGY PARTNERS LP
US86764L1089 - SUNOCO LOGISTICS PARTNERS L.P
US86765K1097 SUN SUNOCO LP
US8692391035 - SUSSER PETROLEUM PARTNERS LP
US8746971055 TEP TALLGRASS ENERGY PARTNERS LP
US87611X2045 NGLS PRA TARGA RESOURCES PARTNERS
US87611X1054 NGLS TARGA RESOURCES PARTNERS LP
US87233Q1085 TCP TC PIPELINES LP
US8723841024 TPP TEPPCO PARTNERS LP
US8810052014 TNH TERRA NITROGEN COMPANY LP
US88160T1079 - TESORO LOGISTICS LP
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US89376V1008 TLP TRANSMONTAIGNE PARTNERS LP
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US9123181029 - US NATURAL GAS FUND LP
US9123182019 - US NATURAL GAS FUND LP
US9123181102 - US NATURAL GAS FUND LP 
US9034171036 USSPQ US SHIPPING PARTNERS LP
US90290N1090 USAC USA COMPRESSION PARTNERS LP
US9033181036 USDP USD PARTNERS LP
US91914J1025 VLP VALERO ENERGY PARTNERS LP
US91914G1085 VEH VALERO GP HOLDINGS LLC
US91913W1045 VLI VALERO LP
US92205F2056 VNRAQ VANGUARD NATURAL RESOU
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KYG9325C1050 VTDRF VANTAGE DRILLING INTERNATION
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US96950K1034 WMZ WILLIAMS PIPELINE PARTNERS L
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US97718W1080 GCC.USD WISDOMTREE CONTINUOUS COMMOD
US98159G1076 WPT WORLD POINT TERMINALS LP
US92930Y1073 - WP CAREY & CO LLC

 

Withholding on Publicly Traded Partnerships (“PTPs”) Effective Jan 2023

Background: 

As a result of U.S. Internal Revenue Regulations taking effect 1 January 2023, new withholding charges will be applied to sales proceeds from certain Publicly Traded Partnerships ("PTPs”) held by investors who are not U.S. taxpayers.  The IRS withholding charges are substantial, therefore, Interactive Brokers has taken steps to limit access to these products for investors who might be unaware of the risks of investing in these PTP products.

 Instructions on How to Access PTP Products are available below in this document.

What you need to know:

Amount of Withholding: 10% of sale or distribution proceeds.  This means 10% of the amount of funds that would settle resulting from any transaction or distribution, not just 10% on any calculated profit.

Example of PTP withholding:

Buy 200 shares @ 50. 
Transaction value = $10,000
Sell 200 shares @ 51. 
Transaction value = $10,200
Profit = $200. 
Withholding = $1020 USD

Assuming no tax reclaim requests, the loss in value to the investor would be $820

Affected Instruments: Please see the list at the end of this article.  The list is maintained on a best efforts basis and there may be some timing issues as information is refreshed.  Listed deliverable securities are in scope of the new regulation. Options and other derivative instruments with a PTP as the underlying security are not subject to withholding. However, if the option or derivative is converted into a PTP interest, a subsequent sale of such PTP security would be subject to withholding.

Special Exemptions: The IRS regulation provides issuers the ability to get an exemption from the PTP withholding requirement.  The exemption is valid for 92 days, and issuers are required to re-certify with the IRS to extend the duration of the exemption. IBKR will try, on a best-efforts basis, to publish which of the affected instruments have an operating exemption, but investors should ensure they are choosing products whose withholding conditions they fully understand.  The issuer document that provides for a withholding exemption is generally referred to as a "Qualified Notice"

What Investors are affected: All investors who are not considered ‘resident’ for U.S. tax purposes, i.e. investors who are not subject to U.S. taxation and tax reporting (and therefore doesn't file a W-9 IRS tax form).

Reporting: Withholding will be reported on the year-end Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. 

How to Access PTP Products as a Non-US Taxpayer:  Please login to Client Portal and select the User menu (head and shoulders icon in the top right corner) followed by Settings. Then under Account Settings find the Trading section and click on the “PTP Trading Opt In/Out” link. The webpage allows you to request the ability to trade PTP securities. Once the request is submitted, it may take up to one hour for the ability to be activated.

Note that clients who no longer desire to trade PTP securities may request to deactivate the PTP trading ability via the same “PTP Trading Opt In/Out” link.

Additional Resources: For those interested in understanding additional information about the new regulation, please see the IRS website for IRC Sec. 1446(f): http://www.irs.gov/individuals/international-taxpayers/partnership-withholding

PTP Instruments

This list identifies PTP securities which may be subject to withholding under the IRS Regulation referenced above. The products are presented in 2 groups: those with a "Qualified Notice” exemption, and those "without Qualified Notice".  The lists are shown on a best-efforts basis for convenience only.  IBKR does not guarantee the accuracy or timeliness of the information, and investors should independently verify that products in which they are invested in, or intend to invest, have the necessary exemptions to avoid punitive withholding outcomes.  Duration of the exemptions should also be monitored by position holders in the instruments.


PTP Securities with known Qualified Notice

 Last updated 30-08-2023

ISIN Symbol Name
BMG540501027 LAZ LAZARD LTD-CL A
US46428R1077 GSG ISHARES S&P GSCI COMMODITY I
BMG162521014 BIP BROOKFIELD INFRASTRUCTURE PA
US74347W8745 ULE PROSHARES ULTRA EURO
US74347W8828 EUO PROSHARES ULTRASHORT EURO
US74347W6012 UGL PROSHARES ULTRA GOLD
US74347W5691 YCS PROSHARES ULTRASHORT YEN
BMG162581083 BEP.UN BROOKFIELD RENEWABLE PARTNER
US74347W3951 GLL PROSHARES ULTRASHORT GOLD
BMG162581083 BEP BROOKFIELD RENEWABLE PARTNER
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
JP3047550003 3283 NIPPON PROLOGIS REIT INC
CA0266951064 HOT.UN AMERICAN HOTEL INCOME PROPER
GG00BBHXCL35 RSE RIVERSTONE ENERGY LTD
US74347W3530 AGQ PROSHARES ULTRA SILVER
US74347W3381 VIXM PROSHARES VIX MID-TERM FUT
MXCFFI170008 FIBRAPL14 PROLOGIS PROPERTY MEXICO SA
CA76090H1038 QSP.UN RESTAURANT BRANDS-EXCH UNITS
CA76090H1038 RSTRF RESTAURANT BRANDS-EXCH UNITS
BMG162521279 BIP.PR.A BROOKFIELD INFRASTRUCTUR
US74347W2706 YCL PROSHARES ULTRA YEN
GG00BYV2ZQ34 RGL REGIONAL REIT LTD
BMG162521436 BIP.PR.B BROOKFIELD INFRASTRUCTUR
BMG162341090 BBU BROOKFIELD BUSINESS PT-UNIT
SG1CI1000004 BTOU MANULIFE US REAL ESTATE INV
CA70214T1194 PVF.UN PARTNERS VALUE INVESTMENTS I
CA70214T1012 PVF.PR.U PARTNERS VALUE INVEST LP
SG1EA1000007 CMOU KEPPEL PACIFIC OAK US REIT
US26923H2004 BDRY BREAKWAVE DRY BULK SHIPPING
US6740013007 OAK PRA OAKTREE CAPITAL GRP LLC
US46138B1035 DBC INVESCO DB COMMODITY INDEX T
US46140H2058 DBS INVESCO DB SILVER FUND
US46140H1068 DBA INVESCO DB AGRICULTURE FUND
US46140H6018 DGL INVESCO DB GOLD FUND
US46140H7008 DBB INVESCO DB BASE METALS FUND
US46140H3049 DBE INVESCO DB ENERGY FUND
US46140H5028 DBP INVESCO DB PRECIOUS METALS F
US46139B1026 DBV INVESCO DB G10 CURRENCY HARV
US46140H4039 DBO INVESCO DB OIL FUND
US46141D2036 UUP INVESCO DB US DOLLAR INDEX B
US46141D1046 UDN INVESCO DB US DOLLAR INDEX B
US6740014096 OAK PRB OAKTREE CAPITAL GRP LLC
US74347W1302 SVXY PROSHARES SHORT VIX ST FUTUR
BMG162491499 BPYPP BROOKFIELD PROPERTY PART
BMG162522269 BIP.PR.F BROOKFIELD INFRASTRUCTUR
SGXC75818630 OXMU PRIME US REIT
BMG162491564 BPYPO BROOKFIELD PROPERTY PART
BMG162522004 BIP.PR.E BROOKFIELD INFRASTRUCTUR
BMG162581083 BXE.EUR BROOKFIELD RENEWABLE PARTNER
BMG162491648 BPYPN BROOKFIELD PROPERTY PART
BMG162582313 BEP PRA BROOKFIELD RENEWABLE PAR
SGXC39411175 ODBU UNITED HAMPSHIRE US REIT
US37959R1032 GBLI GLOBAL INDEMNITY GROUP LLC-A
US0917491013 BITW BITWISE 10 CRYPTO INDEX FUND
BMG162522756 BIP PRB BROOKFIELD INFRASTRUCTUR
CA85554C1041 SCPT.A STRLIGHT US MLTI-FAM 2 CORE
US74347Y8479 ZSL PROSHARES ULTRASHORT SILVER
BMG1624R1079 BPYPM NEW LP PREFERRED UNITS CAD
BMG1624R1079 BPYP.PR.A NEW LP PREFERRED UNITS CAD
SGXC50067435 DCRU DIGITAL CORE REIT MANAGEMENT
CA70214T2002 PVI.II PARTNERS VALUE INVESTMENTS LP
CA70214T3091 PVI.III PARTNERS VALUE INVESTMENTS LP SERIES 3
CA70214T4081 PVI.IIII PARTNERS VALUE INVESTMENTS LP SERIES 4
US26800L1008 WEIX DYNAMIC SHORT SHORT
US74347Y7976 SCO PROSHARES ULTRASHORT BLOOMBE
US74347Y8131 KOLD PROSHARES ULTRASHORT BLOOMBE
US21258A2015 SPKX CONVXTY SHS 1X SPIKES FUTUR
US21258A1025 SPKY CONVXTY SHS DAILY 1.5X SP FU
US74347Y7638 BOIL PROSHARES ULTRA BLOOMBERG NA
US74347Y7893 VIXY PROSHARES VIX SHORT-TERM FUT
US74347Y7711 UVXY PROSHARES ULTRA VIX ST FUTUR
US161239AC25 IBCID66377068 161239AC2  11/30/50
US161239AE80 IBCID66377074 161239AE8 6.8 11/30/50
US161239AN89 IBCID66419451 161239AN8  12/31/45
US161239AA68 IBCID67286674 161239AA6  06/30/49
US161239AB42 IBCID67286679 161239AB4  06/30/49
US161239AM07 IBCID67287230 161239AM0 6.3 12/31/45
US247134AA79 DFG DFG 9.31 03/25/27
US05562EAA64 BNP BNP 7.738 PERP
US44921RAA23 MIZUHO MIZUHO 8.79 PERP
US359577AA19 MIZUHO MIZUHO 9.87 PERP
US718549AC27 PSXP PSXP 4.68 02/15/45
US29336UAH05 ENLK ENLK Float PERP
US29273VAG59 ET ET 4 1/4 03/15/23
US726503AE55 PAA PAA Float PERP
US29278NAA19 ETP ETP 6 1/4 PERP
US23311PAA84 DCP DCP 7 3/8 PERP
US29278NAB91 ETP ETP 6 5/8 PERP
US03350FAA49 ANDX ANDX 6 7/8 PERP
US19237JAA16 IBCID352663524 19237JAA1 0 08/01/47
US19237JAB98 IBCID352663531 19237JAB9 0 08/01/54
US31350ACJ51 IBCID359781802 31350ACJ5 3.05 04/15/34
US55336VAU44 MPLX MPLX 6 7/8 PERP
US29278NAS27 ETP ETP 6 3/4 PERP
US29278NAT00 ETP ETP 7 1/8 PERP
US29273VAL45 ET ET 6 3/4 PERP
US29273VAM28 ET ET 7 1/8 PERP
US29273VAJ98 ET ET 6 5/8 PERP
US29273VAH33 ET ET Float PERP
US29273VAN01 ET ET 6 1/2 PERP
US06749NUY65 BACR BACR 0 10/02/25
US40057T6Z22 GS GS 0 07/08/24

 

PTP Securities without Qualified Notices

Last updated 30-08-2023

 

ISIN Symbol Name
US1182301010 BPL BUCKEYE PARTNERS LP
US3152931008 FGPRQ FERRELLGAS PARTNERS-LP
US1501851067 FUN CEDAR FAIR -LP
US29250R1068 EEP ENBRIDGE ENERGY PARTNERS LP
US0309751065 APU AMERIGAS PARTNERS-LP
US40636T2033 HRY HALLWOOD RLTY PARTNERS L P
US3719271047 GEL GENESIS ENERGY L.P.
US6442061049 NEN NEW ENGLAND REALTY ASSOC-LP
US7328571077 POPE POPE RESOURCES
US2937921078 EPD ENTERPRISE PRODUCTS PARTNERS
US7265031051 PAA PLAINS ALL AMER PIPELINE LP
US01877R1086 ARLP ALLIANCE RESOURCE PARTNERS
US5733311055 MMLP MARTIN MIDSTREAM PARTNERS LP
US25820R1059 DMLP DORCHESTER MINERALS LP
US5590801065 MMP MAGELLAN MIDSTREAM PARTNERS
US29273R1095 ETP.OLD ENERGY TRANSFER PARTNERS LP
US4357631070 HEP HOLLY ENERGY PARTNERS LP
US37946R1095 GLP GLOBAL PARTNERS LP
US0966271043 BWP BOARDWALK PIPELINE PARTNERS
US23311P1003 DCP DCP MIDSTREAM L.P.
US1314761032 CLMT CALUMET SPECIALTY PRODUCTS
US29273V1008 ET ENERGY TRANSFER LP
US01881G1067 AB ALLIANCEBERNSTEIN HOLDING LP
US01861G1004 AHGP ALLIANCE HOLDINGS GP LP
US68268N1037 OKS ONEOK PARTNERS LP
US26926V1070 EVEPQ EV ENERGY PARTNERS LP
US1067761072 BBEPQ BREITBURN ENERGY PARTNERS LP
US34958B1061 FIG.OLD FORTRESS INVESTMENT GRP-CL A
US16411Q1013 CQP CHENIERE ENERGY PARTNERS LP
US67058H1023 NS NUSTAR ENERGY LP
US67059L1026 NSH.OLD NUSTAR GP HOLDINGS LLC
US55608B1052 MIC.USD MACQUARIE INFRASTRUCTURE HOL
US4511001012 IEP ICAHN ENTERPRISES LP
US30242M1062 XXFPL FFP PARTNERS -LP-CL A
US09625U1097 BKEP BLUEKNIGHT ENERGY PARTNERS L
US6546781013 NKA NISKA GAS STORAGE PARTNERS-U
US2128491030 CWPS CONWEST PARTNERSHIP LP-UNITS
US0548071028 AZLCZ AZTEC LAND & CATTLE LTD
US26827L1098 ECTM ECA MARCELLUS TRUST I
US38349K1051 GDVTZ GOULD INVESTORS LP
US5053461068 LAACZ LAACO LTD-UNITS OF LTD PRTNS
US1534231089 ENGY CENTRAL ENERGY PARTNERS LP
US62913M1071 NGL NGL ENERGY PARTNERS LP
US12547R1059 CIFC CIFC LLC
US02752P1003 AMID.OLD AMERICAN MIDSTREAM PARTNERS
US09625U2087 BKEPP BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT
US1651851099 CHKR CHESAPEAKE GRANITE WASH TRUS
US5860481002 MEMPQ MEMORIAL PRODUCTION PARTNERS
US0293162055 ICTPU.OLD AMERICAN RESTAURANT PRTNR LP
US04941A1016 ARPJQ ATLAS RESOURCE PARTNERS LP
US6740012017 OAK OAKTREE CAPITAL GROUP LLC
US26885B1008 EQM EQM MIDSTREAM PARTNERS LP
US74347W7424 EUFX.OLD PROSHARES SHORT EURO ETF
US74347W4603 CROC PROSHARES ULTRASHORT AUD
US6658261036 NTI NORTHERN TIER ENERGY LP
US4283371098 HCRSQ HI-CRUSH INC
US55336V1008 MPLX MPLX LP
US24664T1034 DKL DELEK LOGISTICS PARTNERS LP
US02052T1097 ALDW ALON USA PARTNERS LP
US12663P1075 CVRR CVR REFINING LP
US48248A6038 KFN PRCL KKR FINANCIAL HOLDINGS
US64881E1091 NSLPQ NEW SOURCE ENERGY PARTNERS L
BMG162491077 BPY BROOKFIELD PROPERTY PARTNERS
US5327711025 LIN.OLD1 LIN MEDIA LLC - A
US7185492078 PSXP PHILLIPS 66 PARTNERS LP
US2921022099 OGCP EMPIRE STATE REALTY OP-S60
US2921023089 FISK EMPIRE STATE REALTY OP -S250
US2921021000 ESBA EMPIRE STATE REALTY OP LP-ES
US03879N1019 ARCX ARC LOGISTICS PARTNERS LP
US59564N1037 MEP MIDCOAST ENERGY PARTNERS LP
US29336U1079 ENLK ENLINK MIDSTREAM PARTNERS LP
US2924801002 ENBL ENABLE MIDSTREAM PARTNERS LP
US69318Q1040 PBFX PBF LOGISTICS LP
US22758A1051 CAPL CROSSAMERICA PARTNERS LP
US2574541080 DM.OLD DOMINION ENERGY MIDSTREAM PA
US12637A1034 CCLP CSI COMPRESSCO LP
US04929Q1022 ATLS.OLD ATLAS ENERGY GROUP LLC
US26923H1014 RISE SIT RISING RATE ETF
US09225M1018 BSM BLACK STONE MINERALS LP
US74347W2888 UCD PROSHARES ULTRA BLOOMBERG CO
US64881E3071 NUSPQ NEW SOURCE ENG PARTNERS LP 11%SR A
US3932211069 GPP GREEN PLAINS PARTNERS LP
US4038291047 GYRO GYRODYNE LLC
US1724641097 SIRE SISECAM RESOURCES LP
US03957U1007 APLP ARCHROCK PARTNERS LP
US2263442087 CEQP CRESTWOOD EQUITY PARTNERS LP
BMG162581323 BEP.PR.G BROOKFIELD RENEWABLE POW
US63900P6088 NRP NATURAL RESOURCE PARTNERS LP
US51508J2078 LMRKP LANDMARK INFRASTRUCTURE
BMG162521683 BIP.PR.C BROOKFIELD INFRASTRUCTUR
US65506L1052 NBLX NOBLE MIDSTREAM PARTNERS LP
US67058H2013 NS PRA NSUS 8 1/2 12/31/49
BMG162521840 BIP.PR.D BROOKFIELD INFRASTRUCTUR
US74347W2219 OILU.OLD PROSHARES ULTRAPRO 3X CRUDE
US67058H3003 NS PRB NSUS 7 5/8 PERP PFD
US29278N1037 ETP ENERGY TRANSFER OPERATING LP
US62913M2061 NGL PRB NGL 9 PERP PFD
US67420T2069 OMP OASIS MIDSTREAM PARTNERS LP
US0556EL1098 BPMP BP MIDSTREAM PARTNERS LP
US20855T1007 CCR CONSOL COAL RESOURCES LP
US67058H4092 NS PRC NUSTAR ENERGY LP
US12654A1016 CNXM CNX MIDSTREAM PARTNERS LP
US59140L1008 IDIV METAURUS US EQUITY CUMULATIV
US59140L2097 XDIV.OLD METAURUS US EQUITY EX DIVIDE
BMG162584053 BEP.PR.M BROOKFIELD RENEWABLE PAR
US74347Y8057 OILD.OLD1 PROSHARES ULTRAPRO 3X SHORT
US29278N3017 ETP PRC ENERGY TRANSFER PARTNERS
US23311P2092 DCP PRB DCP MIDSTREAM LP
US29278N4007 ETP PRD ENERGY TRANSFER PARTNERS
US37946R2085 GLP PRA GLOBAL PARTNERS LP
US23311P3082 DCP PRC DCP 7.95 PERP PFD - DCP MIDSTREAM LP
US64ESC19977 NYRT.ESC NEW YORK REIT INC - ESCROW
BMG162582156 BEP.PR.O BROOKFIELD RENEWABLE PAR
US62913M3051 NGL PRC NGL ENERGY PARTNERS LP
US29278N5095 ETP PRE ENERGY TRANSFER OPERATNG
SGXC28500103 LIW EAGLE HOSPITALITY TRUST
US2263443077 CEQP PR CRESTWOOD EQUITY PARTNER
KYG9325C1050 VTDRF VANTAGE DRILLING INTERNATION
US59560V2088 MCEP MID-CON ENERGY PARTNERS LP
US55406N2027 PFDM PFD MYT HLDG CO BE+
US55406N1037 MYTH MYT HLDG LLC BE+
US1266332055 UAN CVR PARTNERS LP
US36761Q1058 GWYGU GATEWAY GARAGE PARTNERS LLC
US37946R3075 GLP PRB GLOBAL PARTNERS LP
US29273V6056 ET PRE ENERGY TRANSFER LP 7.6% PERP PFD U
US29273V5066 ET PRD ENERGY TRANSFER LP 7.625% PERP PFD
US29273V4077 ET PRC ENERGY TRANSFER LP
US3152932097 FGPR FERRELLGAS PARTNERS-LP
US3152933087 FGPRB FERRELLGAS PARTNERS LP-B
US74347Y8396 UVXY.OLD PROSHARES ULTRA VIX ST FUTUR
US0806941029 OZ BELPOINTE PREP LLC
US092ESC0377 BGIO.ESC ESC BGIO LIQUIDATION TRUST
US02364V2060 GHI GREYSTONE HOUSING IMPACT INV
BMG162582644 BEP.PR.R BROOKFIELD RENEWABLE PAR
US28252B8046 EFSH 1847 HOLDINGS LLC
US41988L2025 NNUTU HAWAIIAN MACADAMIA NUT ORCHA
US26923H3093 BWET BREAKWAVE TANKER SHIP ETF
US30053M2035 SNMP EVOLVE TRANSITION INFRASTRUC 

 

 

Information on Irish Interest Withholding

Overview: 

The Irish Tax Authority requires IBKR to collect withholding tax on interest earned in Ireland. This withholding is at a rate of 20% and must be deducted from interest payments to your account.  

Please note withholding tax applies to all clients who are resident in Ireland, whether individuals (including partnerships) or companies. 

Withholding tax does not apply to clients who are companies in countries that are members of the European Union (excluding Ireland) or companies in countries that have a Double Tax Agreement (DTA) with Ireland.  

For other clients in the EU (excluding Ireland) or if you are a non-resident of Ireland but tax resident in a country with a Double Tax Agreement (DTA) with Ireland, you may complete Form 8-3-6, that will reduce or eliminate your withholding tax. In addition to providing your information, you will need to have the form completed by the tax authority in the country where you are a tax resident.

You will require the following information in order to complete Form 8-3-6.

 1.       Client name (please ensure this matches the name on your IBKR account).

 2.      Client address.

 3.       Tax reference number in country of residence.

 4.       The country in which the client is resident for tax.

 5.       The rate of withholding tax between the country of tax residence and Ireland (see below).

 6.       Signature.

 7.       Date.

On completion of the form, you should submit it to the local tax authority in the country of your residence.  The local tax authority must sign and stamp the form. As per below, Form 8-3-6 has been translated into French, German, Spanish, Italian and Dutch.

Once you receive the completed form from your local tax authority, please email a PDF or JPEG copy of the fully signed form to tax-withholding@interactivebrokers.com.

Please note, the withholding tax rate depends on the DTA between Ireland and your country of tax residence which can be found on the Irish Revenue website https://www.revenue.ie/en/tax-professionals/tax-agreements/rates/index.aspx

For your convenience, we have prepared the forms to include items 3 to 5 above for all countries in the European Economic Area (“EEA”).  Clients will need to complete the other items in 1 to 7 above.

For clients outside the EEA please use this form when the withholding tax rate is 0% and this form in all other cases.

 

1.         EEA countries with 0% Withholding Tax.

 

Austria

Denmark

Hungary

Netherlands/Formulier 8-3-6. Rente

Croatia

Finland

Iceland

Slovakia

Czech Republic

France/Form 8-3-6. Intérêts

Luxembourg

Spain/Formulario 8-3-6. Intereses

Cyprus

Germany/Formular 8-3-6. Zinsen

Malta

Sweden

 

2.       EEA countries with rates above 0% Withholding Tax.

 

Belgium

Greece

Lithuania

Romania

Bulgaria

Italy/Modulo 8-3-6. Interessi

Poland

Slovenia

Estonia

Latvia

Portugal

 

  

3.              Other countries with a DTA with Ireland (* denotes where there is 0% withholding tax in all situations).

  

Albania *

Georgia

Moldova 

Singapore

Armenia

Ghana

Montenegro

South Africa*

Australia

Hong Kong

Morocco

South Korea*

Bahrain*

India

New Zealand

Switzerland*

Belarus

Israel

North Macedonia* 

Thailand

Bosnia & Herzegovina*

Japan

Norway

Turkey

Botswana

Kazakhstan

Pakistan

Ukraine

Canada

Kenya

Panama

United Arab Emirates*

Chile

Kosovo

Qatar*

United Kingdom*

China

Kuwait*

Russian Federation*

United States of America*

Egypt

Malaysia

Saudi Arabia*

Uzbekistan

Ethiopia

Mexico

Serbia

Vietnam

 

 

 

Zambia*

 

 

 

 

 

 

非金融實體的實體和FATCA分類

簡介
爲遵守美國《海外賬戶稅收合規法案》(“FATCA”)和其它國際信息交換協議,盈透證券(以下簡稱“IB”或“我們”)需從客戶(“您”)處收集某些證明文件。

本文通過一系列流程圖和對應注解從以下兩個方面對美國國稅局(“IRS”)規則進行了概述:

1. 爲確定實體應填寫哪種W-8或W-9表而需要明確的稅務分類;以及

2. 填寫W-8表的實體所需要的FATCA分類(第I部分第5節)。

注意:本文中的流程圖和注解幷未覆蓋所有可能的情境,可能存在未在本文中呈現、但更貼近您情况的其它情境。如果閱讀完本文後您仍然不確定自己的美國實體和/或FATCA分類,請諮詢稅務專業人士。

 

本文覆蓋的對象有哪些?
本文針對的是符合以下條件的非美國實體:(i) 賬戶收益的受益所有人,且爲 (ii) 非金融機構。本文不適用于:
 

• 個人(使用W-9或W-8BEN)
• 美國實體(使用W-9)
• 爲其他人士(使用W-8IMY)擔任中介機構(如名義持有人、經紀商、保管人、投資顧問)的實體
• 非美國稅務豁免機構或私人基金會
• 金融機構
 

注意:美國已就FATCA的實施與多個國家簽署了名爲政府間協議(IGA)的雙邊協議。某些情况下,對應IGA的條款可以修改本文中闡述的結果。適用IGA的實體應參考IGA幷/或諮詢稅務專業人士瞭解其申報要求。
 

1. 美國稅務分類
您的美國所得稅分類决定了賬戶需要填寫的稅表。下方流程圖可幫助您確定自己的稅務分類和需要填寫的稅表。

重要注意事項:美國會對其居民的全球性收入徵收所得稅。而非居民只需要就某些美國來源的投資收入(美國公司的股息等)繳納預扣稅。填寫W-8系列表格表明您不能作爲美國居民納稅。W-8表也可以用來請求美國所得稅協定規定的預扣稅稅率優惠。

 

確定稅務分類和對應稅表的流程圖(非信托實體)

 

 

確定稅務分類和對應稅表的流程圖(信托)

 

 

 

2. FATCA分類

W8表也用來收集FATCA分類。許多國家與美國之間有”政府間協議(IGA)“,要求其當地金融機構就FATCA相關規定對客戶進行分類。IGA下的分類規則可能與美國國稅局的分類規則不完全一致。還有其它機構與美國國稅局達成一致,同意遵守FATCA、根據美國國稅局規則確定客戶的FATCA分類。我們需要收集該等信息。下方流程圖適用美國國稅局默認FATCA分類規則,實際上是可以通用的。 流程圖附有針對常見的賬戶結構(FATCA分類爲被動非金融外國實體(NFFE)的非美國公司,符合協定預扣稅率資格)的W-8BEN-E範例截圖。
 

注意:許多機構可能符合多種FATCA類型的條件,但您必須選擇最合適的分類。本文可能幷未涵蓋您的特定情况。由于我們不能爲您確定,幷且規則較爲複雜,我們建議您自行尋求獨立的諮詢建議。
 

確定FATCA分類的流程圖

 

舉例:法人團體是一種常見的實體所有權形式,涉及兩個或兩個以上對實體的債務不承擔任何個人責任的所有者。 如上方稅務分類流程圖所示,此類實體需填寫W-8BEN-E。假設該法人團體如下方附注5中討論的那樣沒有被歸類爲外國金融實體(如,銀行、經紀商、投資經理、對沖基金、共同基金、保險公司),則其FATCA分類將會是被動非金融外國實體。 下方爲該樣例實體的W-8BEN-E表截圖。

 樣例截圖—W-8BEN-E(被動非金融外國實體)

 

 

 

附注

1 美國國稅局針對海外成立之實體制定了確定稅務分類的規則。無論實體在其成立或所在國家如何分類,該等規則都會適用。
 

通常,法人實體被視爲是賬戶的受益所有人,應填寫W-8BEN-E幷選擇“法人團體”,除非其另有選擇(見下文)。


根據美國國稅局法規,每個實體類型都會有一個默認分類。這種默認分類可以通過向美國國稅局進行申報、取得美國雇主身份識別號碼進行更改。某些實體無法更改其分類,會始終被作爲法人團體對待(如股份有限公司Sociedad Anonima、公開有限公司和股份有限公司Aktiengesellschaft)。完整列表請參見美國財政部法規301.7701-2(b)(8)章節。
 

美國國稅局默認分類通常取决于(i) 所有者人數;以及(ii) 根據組織章程是否有任何所有者對實體的債務承擔個人責任(即所有者的銀行擔保或其它合同協議將被忽略)。下表對默認規則進行了概述:

 
所有者人數
所有者是否是有限責任?
 
 
是?
否?
 
 
1名所有者
法人團體
無視實體
 
 
2+名所有者
法人團體
合夥企業
 
 
 
 

注意:由于無視實體的實體稅務分類是由其所有者决定的,對于一個美國無視實體來說,如果其所有者是非美國實體,其可能會發現流程圖很有幫助。
 

使用國稅局W-8IMY表格的財務透明實體(如合夥企業、簡單信托或授予人信托)必須提供其所有受益所有人(合夥企業的合夥人,簡單信托的受益人和授予人信托的委托人)的國稅局稅表才能就美國稅務目的爲其賬戶作出證明。
 

某些單位投資信托(通常爲有能力改變投資的)從美國納稅角度來說不被視爲信托。該等投資信托與傳統業務實體一樣按上方所述規則(即法人團體、合夥企業或無視實體)處理。
 

最終,如果符合以下條件,信托(被視爲業務實體的單位投資信托除外)從美國納稅角度將被視爲非美國信托 (1) 美國以外的法院能够對信托的管理行使主要監管;幷且 (2) 有非美國人士能够控制(或否决)信托的任何“重大决定”。
 

流程圖假設將應用默認實體分類規則且實體本身不是法人團體。
 

 

2 合夥企業或簡單或授予人信托可能會與美國國稅局達成預扣協議,根據該預扣協議,合夥企業或簡單或授予人信托同意對賬戶預扣美國稅款。流程圖假設沒有預扣協議。
 

 

 

3 一般來說,美國稅務協定優惠針對的是根據美國稅務準則確定之收入的受益所有人。對財務透明實體(如合夥企業、簡單或授予人信托,或無視實體)來說,這意味著是實體的所有者(而不是實體本身)有權享受美國稅務協定優惠。該等優惠在受益所有人的W8表中申請。但在少數情况下,一個實體可能從美國納稅角度被視爲財務透明,但在跟美國有所得稅協定的國家却不算財務透明實體。這類實體被稱爲“混合型實體”。某些情况下,如果混合型實體通過適用稅務協定規定的合資格居民測試,則可由混合型實體自身(而非其所有者)申請美國稅務協定優惠。合資格的“混合型實體”除流程圖中要求的稅表外,還需提供W-8BEN-E表申請美國稅務協定優惠。需要注意的是,選擇了混合型實體身份之後仍然需要提交所有受益所有人的稅表。混合型實體申請稅務協定優惠一般不太常見。較常見的是受益所有人在其稅表上申請協定優惠。
 

 

4 信托的分類規則比較複雜。流程圖只應用通用規則。在對流程圖所未涉及的信托進行分類時,有許多細微的差別需要考慮。例如,簡單信托不能有慈善受益人。
 

 

5 FATCA角度下的外國金融機構是什麽?
各種FATCA分類可以歸爲兩個大類:外國金融機構(FFI)和非金融外國實體(NFFE)。一般來說,金融機構指:


• 存款機構
• 托管機構
• 投資實體
• 發行某些現金價值保險或年金合約的保險公司。
 

外國金融機構通常需要在美國國稅局注册,取得全球中介機構識別號碼幷向相關稅務機關報告其客戶/所有者的相關信息。如果實體不符合金融機構的定義,則其會被視爲非金融外國實體,在本文中有詳細探討。
 

根據美國國稅局法規和政府間協議可能會發生變化:


• 存款機構是在常規銀行業務或其它業務過程中接收存款的機構。這包括銀行和信用合作社。
• 托管機構是以爲他人賬戶持有金融資産爲主要業務的機構。這包括經紀商、托管銀行、信托公司、清算機構等。
• 任何符合以下情形的實體均爲投資實體:
(i) 50%+的總收入來自(i) 資金市場産品、外匯、可轉讓證券、利率、期貨等交易;(ii) 投資組合管理;或(iii) 代其他人士投資、管理資金或金融資産(通常爲經紀交易商和投資經理);

(ii) 50%+的總收入來自于金融資産投資、再投資或交易,幷且由金融機構管理(如共同基金、對沖基金和集體投資工具);

(iii) 實體自稱其業務爲投資、再投資或交易金融資産(如共同基金、對沖基金和集體投資工具)。
 

個人無法成爲外國金融機構。因此,根據上方第(ii)條,由專業個人投資顧問(而不是某一機構的雇員)管理的機構不能被視爲投資實體,因爲其幷不是由金融機構管理的。
 

信托、家族投資公司和基金如果是由金融機構管理(即如果有一個金融機構負責實體的日常業務或對基金有酌情裁量權),則可以算作投資實體。
 

舉例:某位個人創建了一個非美國信托A,任命了一家非美國銀行或其它金融機構X爲受托人。X作爲受托人,負責信托A的管理和行政。信托A可以算投資實體和外國金融機構,因爲其使由一家外國金融機構管理的。
 

舉例:某位個人創建了一個非美國信托A,任命了一位個人經理Y爲受托人。Y作爲受托人,負責信托A的管理和行政。信托A不能算投資實體或外國金融機構,因爲其幷不是由外國金融機構管理的。個人無法成爲金融機構。
 

 

6 美國國稅局有一份與其就FATCA的實施達成政府間協議之國家的名單。名單可參見此處:https://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA-Archive.aspx.
 

 

7  金融機構的定義請參見#4。不屬￿金融機構的機構被視爲非金融外國實體。非金融外國實體分爲三類:例外、主動和被動。主動非金融外國實體爲滿足以下條件的經營企業:(i) 總收入中被視爲被動收入的部分低于50%,且(ii) 平均資産中爲産生被動收入而持有的資産占比低于50%。任何不屬￿例外和主動類型的非金融外國實體都是被動非金融外國實體,必須提供其實質美國所有人(如有)的相關證明,實質美國所有人通常持10%+的直接或間接所有權。某些政府間協議會將實質美國所有人稱爲控制人。
 

8 其它可能的選擇還包括非金融集團實體、例外非金融初創公司、處于清算或破産程序的例外非金融實體、上市交易的非金融外國實體或被擔保非金融外國實體。參見W-8表的說明瞭解更多信息。
 

 

免責聲明

本文不構成稅務或法律建議,且盈透證券無法就如何填寫國稅局W-8表給您提供任何意見建議。文中的例子僅作說明用途,不能涵蓋所有可能存在的情形。如您不確定如何填寫國稅局W-8表,請諮詢稅務專業人士。

非美國居民要繳納預扣稅嗎?

Overview: 

 

納稅義務相關信息根據要求上報給您居住國家以及其它國家(如果交易的産品有地方預扣稅要求)的稅務機關。除非有稅務機關明確要求,某則IBKR不會就證券交易收入扣繳稅款。根據美國稅法規定,我們對美國公司向外國人士支付的股息按30%的稅率進行扣稅。如果美國與您的所在國有稅務協定,稅率可能會有一定優惠。此外,投資利息收入沒有美國預扣稅。非美國人士和大多數實體的所有預扣稅均將在每年年末通過表格1042-S申報。更多信息,請參見美國國稅局901和/或諮詢您的稅務顧問。

證明納稅人身份 - 有美國地址的非美國人士

美國國稅局通常會將具有某些美國關聯的個人視為美國居民納稅人,而美國納稅人應填寫國稅局W-9表並向IB提供其美國納稅人識別號(如社會保障號碼)。

個人美國關聯的一個常見標誌是存在美國的居住或郵寄地址。這類情況下,個人會被認為是美國納稅人、需提交W-9表,除非其可以證明該地址屬於可允許的美國關聯解釋範圍,這包括:

(A)   您不符合美國財政部法規301.7701(b)-1(c)規定的美國稅務居住地“實際居留標準”,並且在美地址是 

o    第二居所(如度假屋)。
o    我擁有的企業的地址。
o    轉遞地址,轉遞人會將收到的郵件轉遞給我/我方位於[協定國]的地址以確保郵件順利送達。
o    其它(請說明)
 
依賴於此“實際居留標準”的個人同時還必須指明其當前年度和過去兩年期間的在美居留天數,包括當前年度計劃在美居留的剩餘天數。  


(B) 您符合美國財政部法規§ 301.7701(b)-2規定的“密切關聯豁免”情況,並且在美國的地址是
 
o    第二居所(如度假屋)。
o    我擁有的企業的地址。
o    轉遞地址,轉遞人會將收到的郵件轉遞給我/我方位於[協定國]的地址以確保郵件順利送達。
o    其它(請說明)
 
聲稱適用上述(B)類情況的個人必須指明其有密切關聯的國家並說明該等密切關聯的由來。國稅局8840稅表或您的稅務顧問可幫助您瞭解密切關聯的認定標準以及怎樣才能符合標準。


(C) 您是以學生、教師或美國機構實習生的身份在美國居留。這種情況您需要提交美國移民和海關執法局簽發的F、J、M或Q類簽證副本。


(D) 您是以外交人員的身份在美國居留。這種情況您需要提交美國移民和海關執法局簽發的A或G類(而非A-3或G-3)簽證副本。

(E) 您是以上述(C)或(D)類人士的配偶或未滿21周歲之未婚子女的身份在美國居留。這種情況您需要提交簽證副本。

注意:上述例子已涵蓋所有可允許的美國關聯解釋。如果您不屬於以上任何一種情況,但卻仍然認為自己是非美國納稅人,則您需要提供相關的書面解釋。

 

Connecticut Sales and Use Tax

The state of Connecticut imposes a sales and use tax which is applicable to online access to information including all data and access fees.

The tax rate as of 2017 is 1% and is applicable to clients with the state of legal residency of Connecticut or a Connecticut permanent/resident address.

The sales and use tax will be applied to all research and market data subscriptions as well as special connections such as VPN, IB Gateway, Extranet and Dedicated Leased Lines.

The sales and use tax will be passed through to client accounts at the time of the subscription billing. The tax is only applicable if a monthly fee is charged, therefore should an account receive a waiver the sales and use tax will similarly be waived.

 

 

Chicago Personal Property Tax

Chicago has a personal property tax which applies to a non-possessory computer lease by a Chicago resident. The Chicago tax authorities have ruled that tax is to be applied in cases where a customer pays for electronic research/use of an interactive site. The passive receipt or streaming of information is not subject to the tax.

Clients whose permanent residential address or principal business address is Chicago will have this tax passed through to their accounts.

The tax rate, as of October 2017, is 9%. The tax will be charged on the research and news feeds a client is subscribed to. Should a research and news feed be eligible to a waiver based upon commissions generated, the tax will not be applied.

As of October 2017, research and news subscriptions which would be subject to the tax would include

Base IBIS Research Platform and the IBIS Research Essentials Subscription Bundle
Cusip
Dow Jones News Service
Dow Jones Real Time News
US Press Release Feed
Reuters Global Newswire
Reuters StreetEvents Calendars
Reuters Fundamentals
Reuters Basic Newfeed
Morningstar Equity, ETF and Credit Reports
Wall Street Horizons
Zacks Equity Research Reports

The above list is provided on a best efforts basis and is subject to change. Clients will be responsible for any pass through tax regardless of any discrepancy from the list provided above.

 

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