Edited: 01/31/2017 I think you mean UBTI...
There is no additional handling required on your part.
If the IRA earns more than $1000 in unrelated business income as reported on K-1, the IRA will pay tax, you need to conact your IRA custodian.
If the IRA earns $1000 or less, there is nothing you need to do on your tax return. There is a tax deduction for the first $1,000 in UBTI each year from
all sources within your tax-deferred accounts.
