You are browsing the Hong Kong website, Regulated by Hong Kong SFC (CE number: BJA907). Investment is risky and you must be cautious when entering the market.
Help Center

Help Center

List of PTPs

*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.

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