Master Limited Partnership (MLP) Taxation

Investing in Master Limited Partnerships (MLPs)

… MLPs are considered a type of pass-through entity: a business structured so that it is not subject to corporate taxation. However the distributions to MLP ⁽¹⁾ …

… MLPs pay no corporate-level taxes which are instead borne by unitholders (shareholders) at their individual tax rate. This tax structure eliminates the double ⁽²⁾ …

Master Limited Partnership–MLP – Morningstar

… MLPs are partnerships that trade on a public exchange. As businesses MLPs have an important advantage over corporations: They don’t pay taxes at the ⁽³⁾ …

… 3 MLPs have partnership tax consequences. As partnerships for federal income tax purposes MLPs generally do not pay federal taxes. Instead ⁽⁴⁾ …

The ABCs of MLPs: making sense of taxes – TortoiseEcofin

… Because many MLPs have little or no taxable income cash distributions in excess of taxable income received from an MLP are tax-deferred. These tax-deferred ⁽⁵⁾ …

… MLPs pay no corporate-level taxes which are instead borne by unitholders (shareholders) at their individual tax rate. This tax structure eliminates the double ⁽⁶⁾ …

Master Limited Partnerships (MLPs) – PIMCO

… For tax efficiency at the organizational level MLPs are structured as pass-through partnerships rather than public corporations and trade in the form of units.⁽⁷⁾ …

… Investment Guidance. We believe that Master Limited Partnerships (MLPs) are not the right investment for everyone. There are risks and tax-reporting issues  ⁽⁸⁾ …