Utilizing bonus depreciation, the fund seeks to generate passive tax losses of approx. 2.2:1, or a $100,000 investment potentially creates $220,000 in passive losses. Along with the tax incentives, MFFIV seeks to provide investors with a 12% IRR over a 3/5 year hold with cash flow starting at 5% in 2026.

• Potential long-term, non-correlated monthly income tied to hard assets after wells are fully developed and are producing income.(1)
• An investment in the Partnership may provide certain tax benefits, including the following:
  • Our investment offers an anticipated Intangible Drilling Cost (IDC) deduction of approximately $0.70 for each dollar invested. This may significantly reduce your taxes due on 2025 income from any source.(2)
  • Approximately 16% of investment could be deductible for depreciation for tax year 2026.(2)
    
  • Depletion allowance deduction of up to 15% on all income received from the Partnership.(2)

(1) Distributions are not guaranteed. They are less or more expected, depending on the productivity of the well.

(2) The anticipated start date of distributions is not guaranteed; benefits, however, the above noted tax benefits are not guaranteed. Changes in federal and state tax laws could limit or eliminate these benefits.

Brochure

Offering Size:      $250 Million

Unit Size:             $100,000

Closing Date:      December 31, 2025

Suitability:           Accredited Investors
Investment Objectives:

• Quarterly Cash Distributions
• 85-90% Y1 Tax Deductions
• Depletion Allowance
• High W2 or Bonus Offset
• Ordinary Income & Capital Gains Tax-Planning
• Discounted Roth Conversions
• 85-90% First Year Tax Write Off
  
• Early 2026 Distributions
• Tax-Advantaged Cash Flow

Highlight

Executive Summary

2025 Drilling Fund Tax Handbook