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href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F459149925\">Why are there withholding taxes on the sale of my MLP proceeds?\u003C\u002Fa>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F23298941\">How do I place an order in TWS?\u003C\u002Fa>\u003C\u002Fli>\u003Cli>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F35805400\">How do I place an order in IBKR Mobile?\u003C\u002Fa>\u003C\u002Fli>\u003Cli>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F35805443\">How do I place an order in Client Portal?\u003C\u002Fa>\u003C\u002Fli>\u003C\u002Ful>",[1204,1210,1212],{"id":627,"title":628,"feedback_context":1205},{"request_context":1206,"type":1207,"id":627,"faq_id":627,"timestamp":1208,"cir_id":1209},"faq-browser-public,faq-browser-1:Jibotsrv3-52cabe27-14a1-4e1f-9d07-8556ba02999f","FAQ_NAVIGATION",1794514080806,"8ca8f28f-9e52-4327-9c05-def7cc50b27d",{"id":717,"title":718,"feedback_context":1211},{"request_context":1206,"type":1207,"id":717,"faq_id":717,"timestamp":1208,"cir_id":1209},{"id":729,"title":730,"feedback_context":1213},{"request_context":1206,"type":1207,"id":729,"faq_id":729,"timestamp":1208,"cir_id":1209},"\u003Cp>Customers can close MLP positions in the same way they would any other security.\u003C\u002Fp>\u003Cp>\u003Cstrong>Note\u003C\u002Fstrong>…\u003C\u002Fp>",[1216,1228,1236,1243],{"id":1217,"title":1218,"feedback_context":1219,"short_description":1222,"source":1223},"28230467","How do I short a stock?",{"request_context":1206,"type":1220,"id":1217,"faq_id":1217,"timestamp":1221,"cir_id":1209},"FAQ_SIMILAR",1794514080828,"\u003Cp>If you do not already hold a long position and \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F23298941\">enter a sell order\u003C\u002Fa>, your order will be treated as a short sale (as \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F29954359\">accounts cannot simultaneously hold both a long and short position in the same security\u003C\u002Fa>…\u003C\u002Fp>",{"id":1224,"title":1225,"link":1226,"sourceType":1227},"faq","IBKR FAQs","https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=28230467","FAQ",{"id":1229,"title":1230,"feedback_context":1231,"short_description":1233,"source":1234},"27284516","How do I close a short position in TWS?",{"request_context":1206,"type":1220,"id":1229,"faq_id":1229,"timestamp":1232,"cir_id":1209},1794514080829,"\u003Cp>If you are holding a short position, there is no option on the TWS to \"cover\". Rather, you will simply place a buy order to buy back the number of shares or contracts you are short. For example, if you are short 100 shares, you can close your position by placing a buy order for 100 shares. You can also right click on your position at any time and use the \"Close\" button at the top of the right click window to initiate a closing order…\u003C\u002Fp>",{"id":1224,"title":1225,"link":1235,"sourceType":1227},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=27284516",{"id":1237,"title":1238,"feedback_context":1239,"short_description":1240,"source":1241},"459149925","Why are there withholding taxes on the sale of my MLP proceeds?",{"request_context":1206,"type":1220,"id":1237,"faq_id":1237,"timestamp":1232,"cir_id":1209},"\u003Cp>As of January 1, 2023, IBKR is required to withhold 10% of the gross proceeds from the sale of MLPs by non-US clients. A client can review the withholding tax on their Activity Statement under the Transaction Fees section.\u003C\u002Fp>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>…\u003C\u002Fp>",{"id":1224,"title":1225,"link":1242,"sourceType":1227},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=459149925",{"id":1244,"title":1245,"feedback_context":1246,"short_description":1247,"source":1248},"35807667","How do I create a One Cancel Another (OCA) group of orders in Client Portal?",{"request_context":1206,"type":1220,"id":1244,"faq_id":1244,"timestamp":1232,"cir_id":1209},"\u003Cp>Client Portal allows to \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F35805443\">enter basic order\u003C\u002Fa> types, such as Limit, MidPrice, Market, Stop, Stop Limit, Market on Close and Limit on Close. You can create a \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Flib\u002Fcstools\u002Ffaq\u002F#\u002Fcontent\u002F27271534\">One Cancel Another (OCA) group\u003C\u002Fa>…\u003C\u002Fp>",{"id":1224,"title":1225,"link":1249,"sourceType":1227},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=35807667",{"request_context":1206,"type":1251,"id":1200,"faq_id":1200,"timestamp":1208,"cir_id":1209},"FAQ_CONTENT"]