You can hold master limited partnership (MLP) investments in a Roth or traditional individual retirement account (IRA). Unlike other IRA investments, however, MLP income over $1,000 annually is taxable.
This may be a myth: pay tax only if UBI/UBTI > $1000
Below is from Intuit webgage Q&A: Limited Partnership in a Roth IRA
I purchased some shares of a Limited Partnership in 2020 and again earlier this year in my Roth IRA. I didn't know about Unrelated Business Income (Box 20, code V of schedule K1) can be taxed even in a Roth account, if >$1000. Now after reading about UBI recently, I decided that I want to get rid of all my shares of Limited Partnership from my Roth IRA (my UBI has been <1000 each year so far).
前两天看见有人说报税麻烦，但IRA帐号不用报税呀！我的457 里买了些ET，涨得不错，dividends 也不错。
https://eic.energy/mlps-and-retirement-accounts/
买的时候，fidelity有类似下面的提醒。
from google:
You can hold master limited partnership (MLP) investments in a Roth or traditional individual retirement account (IRA). Unlike other IRA investments, however, MLP income over $1,000 annually is taxable.
Below is from Intuit webgage Q&A: Limited Partnership in a Roth IRA
I purchased some shares of a Limited Partnership in 2020 and again earlier this year in my Roth IRA. I didn't know about Unrelated Business Income (Box 20, code V of schedule K1) can be taxed even in a Roth account, if >$1000. Now after reading about UBI recently, I decided that I want to get rid of all my shares of Limited Partnership from my Roth IRA (my UBI has been <1000 each year so far).
Example:
在IRA 卖MASTER PARTNERSHIP不是CAPITAL GAIN， 是UBTI。