Thanks a lot delotto. Looked like I need to move my PWI to Fido. PWI's distribution is fully depletable and you file it in your schedule E and then pay nothing for tax. PGH, PVX and PWI are the same. For ERF, you shall be OK. But for NCN, my plan is ot form a LLC and open a LLC account in Schwab. They don't report the distribution for LLC and you file it with IRS by your own then you can claim part of your distribution as ROC on sch K, 1099... Thanks again.