FYI: If you go to Linn's home page and access 'K1 Tax Information' you can arrange for Linn to inform you, by email when the K1's are ready. And I believe that you can also access your K1 at this site. Saves you time from waiting for it to arrive by mail.
I have not received one yet for LINE but I am starting to get some. I have not received a LINE K-1 before so I am not sure what to expect specifically. Since I owned LINE units in my IRA, I basically expect some UBTI value that I need to check with my other UBTIs for the $1000 limit.
However, from those who have received LINE K-1's before, do they include "net taxable income" for one or more States? Is that still considered "taxable" in the current year for an IRA account? (Even for small amounts a return may need to be filed, even if I owe no tax.)