If you have partnerships requiring k-1 forms, you do not have to mess with them if you put them in ira accounts. that's how i solved this problem. i have found k-1 forms always come way too late and hold up processing your taxes for regular stock accounts.
Why would you put a tax deferred investment in a tax defferal account? Particularly when if you have more than $1000 you IRA - yes your IRA - must file a tax return and pay an additional tax that begins at 15% and goes to 35%!
Incidentally, K-1 forms are available on line at www.k1support.com. All but one of my MLPs had them there by March 6th. That is plently of time to get my taxes done.
As to how to file - USE TURBO TAX. Then you simply put the numbers from your K-1 into the program. Turbo both keeps track of suspended losses and fills out all the forms. Simnce it only takes about 5 minutes per MLP, no whining allowed.