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Form 8903 Assistance
An Example of form 8903 with an investment in ARLP
 Example 8903 (PDF - Adobe)
IRS Form 8903
Blank IRS Form 8903 (PDF - Adobe)
IRS Instructions for Form 8903
IRS Instructions 8903 (PDF - Adobe)
Questions & Answers
When was ARLP's initial public offering (IPO)?
The Partnership completed its initial public offering as a publicly-traded master limited partnership (MLP) on August 20, 1999. The IPO was for 7,750,000 Common Units representing limited partner interests in the Partnership at a price of $19.00 per unit.
What is a master limited partnership?
MLPs are businesses that are taxed at the unitholder level and generally are not subject to federal or state income tax. Annual income, gains, losses, deductions or credits of the MLP pass through to its unitholders. Unitholders report their allocated shares of these amounts on their individual tax returns, as though the unitholder had incurred these items directly.
What is a unitholder?
Unitholders are limited partners in the partnership. They own units of the partnership rather than shares of stock.
Where do the units trade?
ARLP common units trade on the Nasdaq National Market under the symbol "ARLP."
Do partners receive dividends?
Partners receive cash distributions rather than dividends. The cash distributions generally are not taxable as long as the unitholder's tax basis remains above zero. The cash payments a partner receives from Alliance Resource Partners, L.P. are a return of capital.
When does ARLP give cash distributions?
Based on current circumstances, ARLP anticipates that it will make cash distributions within 45 days after the end of each March, June, September and December to unitholders of record on the applicable record dates. Increases to ARLP's quarterly cash distribution to unitholders are expected to be considered by the Board at its January and July meetings.
What is the unitholder's Schedule K-1?
Schedule K-1 is similar to Form 1099 that corporate stockholders receive.
How do I get a Schedule K-1?
All partnership unitholders receive a tax-reporting package that includes a Schedule K-1. The package summarizes the unitholder's allocated share of the Partnership's reportable tax items for the fiscal year. Unitholders file Schedule K-1 with their annual income tax return.
When do I get a Schedule K-1?
All K-1's will be mailed out March 3, 2008. If you do not receive your K-1 or if any information is incorrect please call 1-800-485-6875.
Who do I contact about my Schedule K-1 questions?
Alliance Resource Partners, L.P.
K-1 Support
P.O. Box 799060
Dallas, TX 75379-9060
Phone: (800) 485-6875
Fax: (972) 428-5395
Are cash distributions reported as taxable income?
No. Only the amounts provided on your Schedule K-1 should be entered on your tax return.
Does ARLP have a distribution reinvestment plan?
No, not at this time.
Where are the partnership's offices?
The partnership's headquarter office is located at 1717 South Boulder Avenue, Tulsa, OK 74119.
Who do I notify about unitholder issues?
Requests regarding transfer of units, lost certificates, lost distribution check or changes of address should be directed to:
American Stock Transfer and Trust Company
Attn: Shareholder Services
59 Maiden Lane - Plaza Level
New York, NY 10038
Phone: 800-937-5449
Who serves as ARLP's independent auditors?
Deloitte & Touche LLP
How many employees does ARLP have on its payroll?
At December 31, 2007, we had approximately 2,450 employees involved in mining operations plus about 150 corporate employees. Our work force is entirely union-free.
Why is the coal industry important?
Coal is the most abundant natural resource in America, and it also is the nation's lowest cost fuel source for electricity generation. Because of this, coal has continued to maintain its historical dominance as the primary fuel for electricity generation. In 2007, coal was the fuel source for 50 percent of the electricity generation industry. For more information about coal, please go to the "Coal Facts" section of our Web site.
Is the coal industry very competitive?
The United States coal industry is highly competitive, and there are numerous producers in all coal producing regions. We compete with other coal producers primarily on the basis of coal price at the mine, coal quality, transportation cost from the mine to the customer and the reliability of supply.
Who are ARLP's customers?
ARLP predominately serves major utilities and industrial users.
How many mines does ARLP operate?
We currently operate eight underground mining complexes in five states -- Illinois, Indiana, Kentucky, Maryland, and West Virginia.
How does ARLP transport coal?
Our coal is transported to our customers by rail, truck and barge. Our mines are located in favorable geographic locations that minimize transportation costs for our customers.
How can I get additional questions answered?
Additional information about ARLP can be obtained by contacting Debbie King, by e-mail to Debbie.King@arlp.com, by telephone at 918-295-7674, or by writing to her at Alliance Resource Partners, L.P., P.O. Box 22027, Tulsa, OK 74121-2027. Tax inquiries can be directed to Stephen Fagg, 918-295-7629.
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