CorEnergy Infrastructure Trust, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Income Taxes (Details)

v2.4.1.9

Income Taxes (Details) (USD $)	12 Months Ended
Income Taxes (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Nov. 30, 2012
Operating Loss Carryforwards [Line Items]
Net operating loss of taxable reit subsidiary	$ 1,700,000us-gaap_OperatingLossCarryforwards	$ 17,200,000us-gaap_OperatingLossCarryforwards
Blended state tax rate	3.92%	3.11%	2.26%
Deferred Tax Assets:
Net operating loss carryforwards	(679,692)	(65,248)
Cost recovery of leased and fixed assets	(1,042,207)	(966,914)
Sub-total	(1,721,899)us-gaap_DeferredTaxAssetsGross	(1,032,162)us-gaap_DeferredTaxAssetsGross
Deferred Tax Liabilities:
Basis reduction of investment in partnerships	2,842,332us-gaap_DeferredTaxLiabilitiesOther	6,335,805us-gaap_DeferredTaxLiabilitiesOther
Net unrealized gain on investment securities	142,154	28,444
Sub-total	2,984,486us-gaap_DeferredIncomeTaxLiabilities	6,364,249us-gaap_DeferredIncomeTaxLiabilities
Total net deferred tax liability	1,262,587us-gaap_DeferredTaxAssetsLiabilitiesNet	5,332,087us-gaap_DeferredTaxAssetsLiabilitiesNet
Mowood LLC [Member]
Operating Loss Carryforwards [Line Items]
Blended state tax rate	5.00%
Subsidiaries [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss of taxable reit subsidiary	$ 1,560,000	$ 145,000

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