接樓下的話題。 https://bbs.wenxuecity.com/tzlc/1981456.html 我在roth ira 持有ET幾年了. 一般來說是你的brkerage用你的錢替你報ubti 的稅。見下麵第4條。ChatGPT:Energy Transfer LP (ET) is a publicly traded partnership (PTP), also known as a master limited partnership (MLP), and its distributions may generate Unrelated Business Taxable Income (UBTI) under certain circumstances. Whether or not ET produces UBTI depends on the nature of its income and how it’s categorized.
Key Points About ET and UBTI:
1. UBTI Potential:
• ET is an MLP, which means it generates income from its business operations (e.g., transporting and storing energy products).
• Some of this income may be classified as UBTI if held in a tax-advantaged account like an IRA.
• If UBTI exceeds $1,000 in a calendar year, your IRA custodian must file IRS Form 990-T, and the IRA may owe taxes.
2. Types of Income Reported:
• MLPs like ET often generate passive income such as dividends and interest, which typically do not count as UBTI.
• However, income from active business operations (e.g., pipeline revenue) can qualify as UBTI.
3. Annual K-1 Forms:
• If you hold ET in an IRA, you’ll receive a Schedule K-1 reporting income, deductions, and UBTI.
• Review the K-1 for the “UBTI” section to determine if there’s taxable income for your IRA.
4. Impact on Your IRA:
• If UBTI from ET (and other investments) within your IRA exceeds $1,000, your custodian must calculate and pay the tax using funds from the IRA.
• If UBTI is below $1,000, no tax filing is required.
Considerations for Holding ET in an IRA:
• Tax Implications: MLPs are often better suited for taxable accounts due to their potential UBTI implications in IRAs.
• Alternative Investments: If you want to avoid UBTI, consider holding ETFs or mutual funds that invest in MLPs instead, as they don’t pass through UBTI to shareholders.
Recommendation:
If you already hold ET or are considering adding it to your IRA, consult your custodian or a tax advisor to understand potential UBTI exposure and ensure proper tax compliance.
