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Whose name should appear on the K-1 issued for a hedge fund held in an IRA?


If an "accredited investor" holds an interest in a hedge fund LP in an IRA, whose name and taxpayer number should appear on the annual K-1 filed by the hedge fund for this holding (since it is owned by the IRA and not by the investor directly)?

It should be "accredited investor IRA". Whatever the name of the accredited investor is should be on the K-1, with "IRA" after the name.

It won't have any effect on the individuals tax return though, since there are no taxes paid on the earnings of an IRA during the year, only IRA distributions are taxed when the person starts taking the money out of their IRA.

It should be in the individuals name and social security number but indicate that is is for the IRA.

Jim Jones IRA

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