CorEnergy Infrastructure Trust, Inc. Quarterly report pursuant to Section 13 or 15(d)

Income Taxes (Details 2) (USD $)	3 Months Ended		9 Months Ended
Income Taxes (Details 2) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Current tax expense (benefit)
Federal	$ 446,391	$ (665,471)	$ 1,230,768	$ 149,550
State (net of federal tax benefit)	39,663	(14,810)	109,361	37,817
Total current tax expense (benefit)	486,054	(680,281)	1,340,129	187,367
Deferred tax expense (benefit)
Federal	(136,829)	1,650,457	232,417	2,026,295
State (net of federal tax benefit)	(24,342)	134,949	8,729	154,161
Total deferred tax expense (benefit)	(161,171)	1,785,406	241,146	2,180,456
Income tax expense, net	$ 324,883	$ 1,105,125	$ 1,581,275	$ 2,367,823

Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.

Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.