Because investing in MLPs can present unique challenges with regard to taxation, the Association makes it part of its mission to provide resources in this area to current and potential investors. If you would like additional resources not listed to the left, please contact the Association. We will do our best to add the information to the website or direct you to additional sources.
Federal Taxation
- IRS Publication 541
- IRS Form 1065
- IRS Instructions for 1065
- K-1 Form
- K-1 Instructions
- K-1 Support Links
State Taxation
- MLPA State Taxation Page and Nonresident Filing Requirement Table
- Federation of State Tax Administrators
- Tax Foundation Center for State Tax Policy