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If the MLP generates unrelated business taxable income (UBTI) in excess of $1,000 then the reporting becomes more complicated. If the UBTI exceeds $1,000 then taxes have to be paid from the IRA on the amount in excess of $1,000. The UBTI must be reported on Form 990-T and taxes paid with this form. If the MLP does not generate UBTI or the amount of UBTI is less than $1,000 then no taxes have to paid nor does form 990-T have to be filed. The MLP should be able to advise you whether UBTI is generated and a general idea of the amount that was generated in past years.