Transactions made within a retirement account are not taxed or reported.
Chas.Schwab filed a 990-T for me and paid not only UBTI but also interest and capital gain taxes on all the MLP
that I sold in my IRA in 2021. The 990-T was filled out by Price, Waterhouse.
See this.
https://irataxservices.com/form-990t/
And this.
https://ttlc.intuit.com/community/retirement/discussion/for-a-mlp-stock-in-an-ira-are-return-of-capital-payouts-to-be-reported-each-year-as-received-inside/00/383742/amp
@fred29
Transactions made within a retirement account are not taxed or reported... on a form 1040. However it may need to be reported on a form 990 which the IRA custodian files for you.