Hey everybody,
I've been buying US shares on Sharesies and I just recently noticed that dividends from master limited partnerships (MLPs) don't have any tax deducted. e.g. from Enterprise Product Partners LP, AllianceBernstein Holding LP etc.

Usually dividends from US shares have 15% tax deducted for US withholding tax and 18% tax deducted for resident withholding tax. However all the dividends I've received from MLPs have 0 tax deducted.
This leads me to believe I'm supposed to pay taxes to the IRD and/or the IRS as surely these dividends cannot be tax free?

For my US stock portfolio, I am intending to report my FIF income (with FDR) to the IRD and I don't know how MLPs fit in with FIF or what's required.

I've tried looking online about MLPs regarding NZ investors, including the IRD website and I can't seem to find anything about this.

Does anyone here have experience in dealing with dividends and taxes from MLPs?