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Apparently it is not filing as an MLP, even though it is listed as a member of the National Assn. of Publicly Traded Partnerships.

From their 'investor' tab on their home page:

Navios Maritime Partners L.P. has elected to be treated as a 'C' Corporation for U.S. tax purposes (our investors receive a Form 1099-DIV and not a Schedule K-1).

Note, this comment above refers to the 2011 distributions, not 2012. So you might want to take a look at their latest 20-F annual report to see if they talk about what their tax filing status will be for 2012. Or better yet, give them a call :-)

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