C 2023 начнут взимать, что причитается за 2022.
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Цитата
On November 30, 2020, the Department of Treasury and the IRS issued final regulations under IRC section 1446(f) (85 FR 76910) for transfers of both non-PTP and PTP interests. The final regulations require any transferee to withhold a tax equal to 10% of the amount realized on any transfer of a partnership interest (other than certain PTP interests) under IRC section 1446(f)(1), unless an exception to withholding applies. These regulations generally apply to transfers that occur on or after January 29, 2021. However, the rules related to withholding under IRC section 1446(f)(4) and to transfers of PTP interests apply to transfers occurring on or after January 1, 2022. Additionally, the final regulations revised certain provisions in Regulations section 1.1446-4 for withholding under IRC section 1446(a) on PTP distributions. These revisions apply to PTP distributions made on or after January 1, 2022.
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https://www.irs.gov/individuals/international-taxpayers/partnership-withholding