Our client received a K-1 for an ETF held in his IRA account at the end of 2013 that shows the following in Part III:

– Box 5 shows less than $100 of interest income
– Box 11 C shows a marked to market loss
– Box 13 K shows a small deduction for tax prep
– All other boxes containing entries show “0”

Since this is an IRA account, is there any requirement to report this information on the client’s federal return?

Thanks,
David