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The broker files the return for UBTI? That seems odd. Isn't it you that has to declare that excessive UBTI on your income tax?Suppose you had IRAs with UBTI at two different brokers.
The institution is responible for paying UBTI. The law is really a restriction on the institution, not on the individual. In the case of an IRA the brokerage that holds the IRA is the institution.2 IRAs at different brokers are not connected, so the sum does not matter. Even 2 IRAs at the same broker. The only summing that occurs is for all UBTI-generating investments within a single IRA.