List of PTPs
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*The following is NOT an exhaustive list of every publicly traded security that is in scope for section 1446(f). There are market circumstances such as entity conversions and other corporate actions that can change an entity’s tax classification. |
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| Symbol | Security Name |
| AB | ALLIANCEBERNSTEIN HOLDING LP |
| ACLLY | ACCELLERON INDS LTD UNSPONSORED ADS MASTER LIMITED PARTNERSHIP |
| AGO | Sutton Capital Trust UNIT I |
| AHGP | ALLIANCE HOLDINGS GP LP |
| AKPPS | ARK7 PROPERTIES PLUS LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP |
| ALDW | ALON USA PARTNERS LP |
| AM | Antero Midstream Corp |
| AMID.OLD | AMERICAN MIDSTREAM PARTNERS |
| APLP | ARCHROCK PARTNERS LP |
| APLVF | AP ALTERNATIVE ASSETS LP |
| APU | AMERIGAS PARTNERS-LP |
| ARCX | ARC LOGISTICS PARTNERS LP |
| ARLP | ALLIANCE RESOURCE PARTNERS |
| ARPJQ | ATLAS RESOURCE PARTNERS LP |
| ATAX | AMERICA FIRST MULTIFAMILY IN |
| ATLS.OLD | ATLAS ENERGY GROUP LLC |
| AZLCZ | AZTEC LAND & CATTLE LTD |
| BBEPQ | BREITBURN ENERGY PARTNERS LP |
| BBPPQ | BREITBURN ENERGY PARTNER 8.25% A PFD |
| BEP.PR.G | BROOKFIELD RENEWABLE POW |
| BEP.PR.M | BROOKFIELD RENEWABLE PAR |
| BEP.PR.O | BROOKFIELD RENEWABLE PAR |
| BEP.PR.R | BROOKFIELD RENEWABLE PAR |
| BGIO.ESC | ESC BGIO LIQUIDATION TRUST |
| BIP A PFD | BIP 4 1/2 PERP |
| BIP B PFD | BIP 5 1/2 PERP |
| BIP.PR.C | BROOKFIELD INFRASTRUCTUR |
| BIP.PR.D | BROOKFIELD INFRASTRUCTUR |
| BIPH | BROOKFIELD INFRA FIN ULC 5% PFD |
| BITW | BITWISE 10 CRYPTO INDEX FUND |
| BKEP | BLUEKNIGHT ENERGY PARTNERS L |
| BKEPP | BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT |
| BPL | BUCKEYE PARTNERS LP |
| BPMP | BP MIDSTREAM PARTNERS LP |
| BPY | BROOKFIELD PROPERTY PARTNERS |
| BPYPM | BROOKFIELD PROP PFD LP |
| BPYPN | BROOKFIELD PROPERTY PART 5.75% A PFD |
| BPYPO | BROOKFIELD PROPERTY PART 6.375% A2 PFD |
| BPYPP | BROOKFIELD PROPERTY PART |
| BSM | BLACK STONE MINERALS LP |
| BTOG | Bit Origin Ltd |
| BVERS | BEAVER COAL LTD |
| BWET | BREAKWAVE TANKER SHIP ETF |
| BWP | BOARDWALK PIPELINE PARTNERS |
| CAPL | CROSSAMERICA PARTNERS LP |
| CCLP | CSI COMPRESSCO LP |
| CCR | CONSOL COAL RESOURCES LP |
| CEQP | CRESTWOOD EQUITY PARTNERS LP |
| CEQP- | CRESTWOOD EQUITY PARTNERS LP PREFERRED UNITS REPRESENTING LTD PARTNER INTERE |
| CEQP PR | CRESTWOOD EQUITY PARTNER |
| CHKR | CHESAPEAKE GRANITE WASH TRUS |
| CHNTX | CHESTNUT STREET EXCHANGE |
| CIFC | CIFC LLC |
| CITRV | CIT RV Trust 1999-A 7.210% UNIT |
| CLMT | CALUMET SPECIALTY PRODUCTS |
| CNXM | CNX MIDSTREAM PARTNERS LP |
| CODI | COMPASS DIVERSIFIED HOLDINGS |
| CODI/PA | COMPASS DIVERSIF HOLDING 7.25% A PFD |
| CODI/PB | COMPASS DIVERSIF HOLDING 7.875% B PFD |
| CODI/PC | COMPASS DIVERSIF HOLDING 7.875% C PFD |
| CPLP | CAPITAL PRODUCT PARTNERS LP |
| CQP | CHENIERE ENERGY PARTNERS LP |
| CROC | PROSHARES ULTRASHORT AUD |
| CRT | Cross Timbers ROYALTY TRUST UNIT |
| CVRR | CVR REFINING LP |
| CVSUF | CONVERSUS CAPITAL |
| CWPS | CONWEST PARTNERSHIP LP-UNITS |
| CWSRF | CHARTWELL RETIREMENT RESIDENCES |
| DCP | DCP MIDSTREAM L.P. |
| DCP PRB | DCP MIDSTREAM LP |
| DCP PRC | DCP 7.95 PERP PFD - DCP MIDSTREAM LP |
| DCP-B | DCP MIDSTREAM LP 7.875% RED PERP CUM PFD UNIT SER B FIXED/FLTG SHS |
| DCP-C | DCP MIDSTREAM LP 7.95% SERS C FXD TO FLTNG RATE CUM REDMBLE PRPTUAL PREF UNITS |
| DIVVZ | DIVALL INSURED INC PPTYS 02 |
| DKL | DELEK LOGISTICS PARTNERS LP |
| DLNG | DYNAGAS LNG PARTNERS LP |
| DM.OLD | DOMINION ENERGY MIDSTREAM PA |
| DMLP | DORCHESTER MINERALS LP |
| DTRUY | DAIMLER TRUCK HLDG AG SPONSORED ADS MASTER LIMITED PARTNERSHIP |
| ECTM | ECA MARCELLUS TRUST I |
| EEP | ENBRIDGE ENERGY PARTNERS LP |
| EFSH | 1847 HOLDINGS LLC |
| ENBL | ENABLE MIDSTREAM PARTNERS LP |
| ENFR | Alerian Energy Infrastructure ETF |
| ENGY | CENTRAL ENERGY PARTNERS LP |
| ENLC | ENLINK MIDSTREAM LLC COM UNIT REP LTD MASTER LIMITED PARTNERSHIP |
| ENLK | ENLINK MIDSTREAM PARTNERS LP |
| EPD | ENTERPRISE PRODUCTS PARTNERS |
| EQM | EQM MIDSTREAM PARTNERS LP |
| ESBA | EMPIRE STATE REALTY OP LP-ES |
| ET | ENERGY TRANSFER LP |
| ET PRC | ENERGY TRANSFER LP |
| ET PRD | ENERGY TRANSFER LP 7.625% PERP PFD |
| ET PRE | ENERGY TRANSFER LP 7.6% PERP PFD U |
| ET-C | ENERGY TRANSFER LP 7.375% SRS C FXD TO FLTNG RATE CMLTV RDMBL PERPETUAL PREF UNT |
| ET-D | ENERGY TRANSFER LP 7.625% SRS D FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT |
| ET-E | ENERGY TRANSFER LP 7.600% SRS E FXD TO FLTNG RT CMLTV RDMBL PERPETUAL PREF UNT |
| ETP | ENERGY TRANSFER OPERATING LP |
| ETP PRC | ENERGY TRANSFER PARTNERS |
| ETP PRD | ENERGY TRANSFER PARTNERS |
| ETP PRE | ENERGY TRANSFER OPERATNG |
| ETP.OLD | ENERGY TRANSFER PARTNERS LP |
| ETPpC | ENERGY TRANSFER 7.375% PFDP & 7.625% PFDP |
| ETPpE | Energy Transfe PREFERRED UNIT |
| EUFX.OLD | PROSHARES SHORT EURO ETF |
| EVA | ENVIVA INC |
| EVEPQ | EV ENERGY PARTNERS LP |
| FGPR | FERRELLGAS PARTNERS-LP |
| FGPRB | FERRELLGAS PARTNERS LP-B |
| FGPRQ | FERRELLGAS PARTNERS-LP |
| FIG.OLD | FORTRESS INVESTMENT GRP-CL A |
| FISK | EMPIRE STATE REALTY OP -S250 |
| FPH | FIVE POINT HOLDINGS LLC COM CL A MASTER LIMITED PARTNERSHIP |
| FRT | Federal Realty Investment Trust |
| FTAI | FTAI AVIATION LTD |
| FTAI-A | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.25% FXDTFLTNG RT SRS |
| FTAI-B | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC 8.00% FXD TO FLTNG SRS |
| FTAI-C | FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVS LLC CUM 8.25% FXD RT SRS C CMLTV |
| FTAIN | FORTRESS TRANSN & INFRAS INVS LLC 8.25% FIXD RATE SER C CUM PRE RED PFD |
| FTAIO | FORTRESS TRANSN & INFRAS INVS LLC 8% CUM PERP RED PREF SHS SER B USD25.00 |
| FTAIP | FORTRESS TRANSN & INFRAS INVS LLC 8.25% FIX TO FLTNG CUM RED PRF SHS SR A |
| FUN | CEDAR FAIR -LP |
| GBLI | GLOBAL INDEMNITY GROUP LLC CLASS A COMMON STOCK |
| GDVTZ | GOULD INVESTORS LP |
| GEL | GENESIS ENERGY L.P. |
| GHI | GREYSTONE HOUSING IMPACT INV |
| GLP | GLOBAL PARTNERS LP |
| GLP PRA | GLOBAL PARTNERS LP |
| GLP PRB | GLOBAL PARTNERS LP |
| GLP-A | GLOBAL PARTNERS LP 9.75% SRS A FXD TO FLTNG RT CMLTV RDMBL PRPTL PRFRD UNTS |
| GLP-B | GLOBAL PARTNERS LP 9.50% SRS B FXD RT CMLTV RDMBL PERPETUAL PREFERRED UNITS |
| GPEOU | GREAT PLAINS ETHANOL LLC-A |
| GPP | GREEN PLAINS PARTNERS LP |
| GRP.UN | GRANITE REAL ESTATE INVESTME |
| GRSDOF | GREYSTONE SDOF PFD EQUITY LLC |
| GWYGU | GATEWAY GARAGE PARTNERS LLC |
| GYRO | GYRODYNE LLC |
| HCRSQ | HI-CRUSH INC |
| HEP | HOLLY ENERGY PARTNERS LP |
| HESM | HESS MIDSTREAM LP - CLASS A |
| HRY | HALLWOOD RLTY PARTNERS L P |
| ICTPU.OLD | AMERICAN RESTAURANT PRTNR LP |
| IDIV | METAURUS US EQUITY CUMULATIV |
| IEP | ICAHN ENTERPRISES LP |
| IPILF | IMPRO PRECISION INDUSTRIES LIM SHS MASTER LIMITED PARTNERSHIP |
| KFN PRCL | KKR FINANCIAL HOLDINGS |
| KRP | KIMBELL RTY PARTNERS LP UNIT MASTER LIMITED PARTNERSHIP |
| LAACZ | LAACO LTD-UNITS OF LTD PRTNS |
| LAZ | LAZARD LTD CL A |
| LIN.OLD1 | LIN MEDIA LLC - A |
| LIW | EAGLE HOSPITALITY TRUST |
| LMRKN | LANDMARK INFRASTRUCTURE PARTNERS LP 7% SRS C FLTG FXD PERPETUAL CONV PREFERRED S |
| LMRKO | LANDMARK INFRASTRUCTURE PARTNERS LP PERPETUAL PREFERRD UNITS SERIES B 7.90% |
| LMRKP | LANDMARK INFRASTRUCTURE |
| LNKE | LINK ENERGY LLC |
| MAXN | MAXEON SOLAR TECHNOLOGIES LTD SHS MASTER LIMITED PARTNERSHIP |
| MCEP | MID-CON ENERGY PARTNERS LP |
| MEMPQ | MEMORIAL PRODUCTION PARTNERS |
| MEP | MIDCOAST ENERGY PARTNERS LP |
| MIC.USD | MACQUARIE INFRASTRUCTURE HOL |
| MLPA | Global X MLP ETF |
| MLPX | GLOBAL X MLP & ENERGY INFRAS ETF |
| MMLP | MARTIN MIDSTREAM PARTNERS LP |
| MMP | MAGELLAN MIDSTREAM PARTNERS |
| MPLX | MPLX LP |
| MPLXP | MPLX LP 6.5% A PFD |
| MSVYS | 370 MKTS LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP |
| MYRA | MYRA PARK INVESTORS LP |
| MYTH | MYT HLDG LLC BE+ |
| NBLX | NOBLE MIDSTREAM PARTNERS LP |
| NEN | NEW ENGLAND REALTY ASSOC-LP |
| NEP | Nextera Energy Partners LP |
| NFE | NEW FORTRESS ENERGY LLC CL A SHS RP LLC MASTER LIMITED PARTNERSHIP |
| NGL | NGL ENERGY PARTNERS LP |
| NGL PRB | NGL 9 PERP PFD |
| NGL PRC | NGL ENERGY PARTNERS LP |
| NGL-B | NGL ENERGY PARTNERS LP 9.00% CL B FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS |
| NGL-C | NGL ENERGY PARTNERS LP 9.625% CL C FXD TO FLTNG CMLTV RDMBL PRPTL PFRD UNTS |
| NGLSpA | Targa Res PERPETUAL PFD UNIT |
| NKA | NISKA GAS STORAGE PARTNERS-U |
| NNUTU | HAWAIIAN MACADAMIA NUT ORCHA |
| NRP | NATURAL RESOURCE PARTNERS LP |
| NS | NUSTAR ENERGY LP |
| NS PRA | NSUS 8 1/2 12/31/49 |
| NS PRB | NSUS 7 5/8 PERP PFD |
| NS PRC | NUSTAR ENERGY LP |
| NS-A | NUSTAR ENERGY LP 8.50% SERIES A FIXED TO FLOATING RATE CUM RED PFD UNIT |
| NS-B | NUSTAR ENERGY LP 7.625% SRS B FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS |
| NS-C | NUSTAR ENERGY LP 9.00% SRS C FXD TO FLTG RATE CUM RDMBL PRPTL PRFRRD UNITS |
| NSH.OLD | NUSTAR GP HOLDINGS LLC |
| NSLPQ | NEW SOURCE ENERGY PARTNERS L |
| NTI | NORTHERN TIER ENERGY LP |
| NUSPQ | NEW SOURCE ENG PARTNERS LP 11%SR A |
| NYRT.ESC | NEW YORK REIT INC - ESCROW |
| NYXH | NYXOAH S A SHS MASTER LIMITED PARTNERSHIP |
| OAK | OAKTREE CAPITAL GROUP LLC |
| OAK-A | OAKTREE CAPITAL GROUP LLC 6.625% SERIES A PREFERRED UNITS |
| OAK-B | OAKTREE CAPITAL GROUP LLC 6.550 % SERIES B PREFERRED UNITS |
| OGCP | EMPIRE STATE REALTY OP-S60 |
| OILD.OLD1 | PROSHARES ULTRAPRO 3X SHORT |
| OILU.OLD | PROSHARES ULTRAPRO 3X CRUDE |
| OKS | ONEOK PARTNERS LP |
| OMP | OASIS MIDSTREAM PARTNERS LP |
| OZ | BELPOINTE PREP LLC |
| PAA | PLAINS ALL AMER PIPELINE LP |
| PAGP | Plains GP Holdings LP |
| PBFX | PBF LOGISTICS LP |
| PBT | Permian Basin Trust UNIT |
| PFDM | PFD MYT HLDG CO BE+ |
| POPE | POPE RESOURCES |
| PRCGEN | COFINA Cl 2 Tr AMBAC Class 2047 UNIT |
| PSNCS | PUBLIC SNEAKER COLLECTION LLC COM MASTER LIMITED PARTNERSHIP |
| PSXP | PHILLIPS 66 PARTNERS LP |
| PVVLF | PARTNERS VALUE INVTS NON VTG EQU UNT |
| RCAWS | RSE COLLECTION LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP |
| RCBFS | RSE COLLECTION LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP |
| RCEVS | RSE COLLECTION LLC MEMB INT SR ELVI MASTER LIMITED PARTNERSHIP |
| RCJTS | RSE COLLECTION LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP |
| RFNTS | RSE ARCHIVE LLC MEMBERSHIP INT S MASTER LIMITED PARTNERSHIP |
| RGBYS | RSE COLLECTION LLC MMEB INT SR GBOY MASTER LIMITED PARTNERSHIP |
| RISE | SIT RISING RATE ETF |
| RNFCS | RSE COLLECTION LLC MEMB INT SR 94CS MASTER LIMITED PARTNERSHIP |
| RSRUS | RSE COLLECTION LLC MEMB INT SR 32RU MASTER LIMITED PARTNERSHIP |
| RSTRF | RESTAURANT BRANDS-EXCH UNITS |
| RTWFF | RTW VENTURE FUND LTD |
| SBR | Sabine Royalty Trust UNIT |
| SDTTU | SANDRIDGE MISSISSIPPIAN TRUS |
| SGU | STAR GROUP L P UNIT LTD PARTNR MASTER LIMITED PARTNERSHIP |
| SIRE | SISECAM RESOURCES LP |
| SMLP | SUMMIT MIDSTREAM PARTNERS LP UNIT |
| SNMP | EVOLVE TRANSITION INFRASTRUC |
| SPH | SUBURBAN PROPANE PARTNERS LP |
| SPKX | CONVXTY SHS 1X SPIKES FUTUR |
| SPKY | CONVXTY SHS DAILY 1.5X SP FU |
| SPLP | STEEL PARTNERS HOLDINGS LP |
| SUN | SUNOCO LP COM UNIT REPSTG LTD |
| TESLU | 286 LENOX PARTNERS LLC |
| THNPY | TECHNIP ENERGIES N V SPONSORED ADR MASTER LIMITED PARTNERSHIP |
| TMPLS | TEMPLE I LLC |
| TXO | TXO ENERGY PARTNERS LP COM UNIT MASTER LIMITED PARTNERSHIP |
| UAN | CVR PARTNERS LP |
| UCD | PROSHARES ULTRA BLOOMBERG CO |
| USAC | USA COMPRESSION PARTNERS LP |
| USDP | USD PARTNERS LP COM UNIT REPSTG |
| UVXY.OLD | PROSHARES ULTRA VIX ST FUTUR |
| VNOM | VIPER ENERGY PARTNERS LP COM UNT RP INT MASTER LIMITED PARTNERSHIP |
| VPRB | VPR BRANDS LP |
| VTDRF | VANTAGE DRILLING INTERNATION |
| WAVE | ECO WAVE POWER GLOBAL AB SPONSORED ADS MASTER LIMITED PARTNERSHIP |
| WES | WESTERN MIDSTREAM PARTNERS LP COM |
| WLKP | WESTLAKE CHEM PARTNERS LP COM UNIT |
| XDIV.OLD | METAURUS US EQUITY EX DIVIDE |
| XXFPL | FFP PARTNERS -LP-CL A |
Due to the fact that the IRS has not provided an official list of PTPs, uSmart will provide and update a list of PTPs from time to time based on the market information from uSmart’s upstream partners. uSmart cannot guarantee the completeness and accuracy of the list which is for clients’ reference only. Please be reminded to pay attention to the relevant risk.
The above information is for reference only as the content of the IRS official documents shall prevail. The above information is not investment advice and does not constitute an offer or solicitation to offer or recommendation of any investment product. If you are in any doubt, you should consult your professional legal, financial or other professional advisers. Reference from IRS website.
For details, please refer to IRS website:
https://www.irs.gov/individuals/international-taxpayers/partnership-withholding
