K-1s for investments made through your self-directed IRA will be sent to your IRA administrator. Investment income and gains in your AltoIRA account should be treated for tax purposes like any other IRA account of the same type (Traditional, Roth or SEP as the case may be). There are circumstances in which the income produced by an investment in your IRA could trigger certain types of taxes. For example, funds that invest in limited liability companies may generate Unrelated Business Taxable Income (UBTI) and/or Unrelated Debt-Financed Income (UDFI) that would be taxable for your IRA. Your IRA administrator will provide you with appropriate tax forms for your IRA account.