<PAGE>   1
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 10-Q


[X]   QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1997

                                       OR

[ ]   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM ________ TO ________


                         Commission file number 0-18169

                            IEA INCOME FUND IX, L.P.
             (Exact name of registrant as specified in its charter)


          CALIFORNIA                                       94-3069954
(State or other jurisdiction of                         (I.R.S. Employer
incorporation or organization)                          Identification No.)

         444 MARKET STREET, 15TH FLOOR, SAN FRANCISCO, CALIFORNIA 94111
               (Address of principal executive offices) (Zip Code)

                                 (415) 677-8990
              (Registrant's telephone number, including area code)


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes X .   No   .
                                      ---      ---


<PAGE>   2



                            IEA INCOME FUND IX, L.P.

                      REPORT ON FORM 10-Q FOR THE QUARTERLY
                           PERIOD ENDED MARCH 31, 1997

                                TABLE OF CONTENTS


<TABLE>
<CAPTION>
                                                                                                        PAGE
<S>                                                                                                      <C>
PART I - FINANCIAL INFORMATION

  Item 1. Financial Statements

          Balance Sheets - March 31, 1997 (unaudited) and December 31, 1996                               4

          Statements of Operations for the three months ended March 31, 1997 and 1996 (unaudited)         5

          Statements of Cash Flows for the three months ended March 31, 1997 and 1996 (unaudited)         6

          Notes to Financial Statements (unaudited)                                                       7

  Item 2. Management's Discussion and Analysis of Financial Condition and Results of
          Operations                                                                                     10


PART II - OTHER INFORMATION

  Item 6. Exhibits and Reports on Form 8-K                                                               13
</TABLE>




                                        2


<PAGE>   3



                         PART I - FINANCIAL INFORMATION


Item 1.  Financial Statements

         Presented herein are the Registrant's balance sheets as of March 31,
         1997 and December 31, 1996, statements of operations for the three
         months ended March 31, 1997 and 1996, and statements of cash flows for
         the three months ended March 31, 1997 and 1996.




                                        3


<PAGE>   4



                            IEA INCOME FUND IX, L.P.

                                 BALANCE SHEETS

                                   (UNAUDITED)


<TABLE>
<CAPTION>
                                                                            March 31,         December 31,
                                                                               1997               1996
                                                                           ------------       ------------
<S>                                                                        <C>                <C>
                   Assets
                   ------
Current assets:
    Cash and cash equivalents, includes $878,664 at March 31, 1997
       and $935,733 at December 31, 1996 in interest-bearing accounts      $    896,964       $    936,081
    Net lease receivables due from Leasing Company
       (notes 1 and 2)                                                          527,711            543,250
                                                                           ------------       ------------

           Total current assets                                               1,424,675          1,479,331
                                                                           ------------       ------------

Container rental equipment, at cost                                          16,481,361         16,577,611
    Less accumulated depreciation                                             7,066,754          6,867,857
                                                                           ------------       ------------
       Net container rental equipment                                         9,414,607          9,709,754
                                                                           ------------       ------------

                                                                           $ 10,839,282       $ 11,189,085
                                                                           ============       ============

              Partners' Capital
              -----------------
Partners' capital (deficit):
    General partner                                                        $    (13,434)      $     (4,963)
    Limited partners                                                         10,852,716         11,194,048
                                                                           ------------       ------------

           Total partners' capital                                           10,839,282         11,189,085
                                                                           ------------       ------------

                                                                           $ 10,839,282       $ 11,189,085
                                                                           ============       ============
</TABLE>



   The accompanying notes are an integral part of these financial statements.


                                        4


<PAGE>   5



                            IEA INCOME FUND IX, L.P.

                            STATEMENTS OF OPERATIONS

                                   (UNAUDITED)


<TABLE>
<CAPTION>
                                                         Three Months Ended
                                                      -------------------------
                                                      March 31,       March 31,
                                                        1997            1996
                                                      ---------       ---------
<S>                                                   <C>             <C>
Net lease revenue (notes 1 and 3)                     $ 452,207       $ 567,613

Other operating expenses:
   Depreciation                                         241,055         248,751
   Other general and administrative expenses              9,674           8,634
                                                      ---------       ---------
                                                        250,729         257,385
                                                      ---------       ---------

     Earnings from operations                           201,478         310,228

Other income:
   Interest income                                       11,018          14,105
   Net gain (loss) on disposal of equipment              (5,023)         16,234
                                                      ---------       ---------
                                                          5,995          30,339
                                                      ---------       ---------

     Net earnings                                     $ 207,473       $ 340,567
                                                      =========       =========

Allocation of net earnings:

   General partner                                    $  17,676       $  33,827
   Limited partners                                     189,797         306,740
                                                      ---------       ---------

                                                      $ 207,473       $ 340,567
                                                      =========       =========

Limited partners' per unit share of net earnings      $    5.58       $    9.02
                                                      =========       =========
</TABLE>




   The accompanying notes are an integral part of these financial statements.


                                        5


<PAGE>   6



                            IEA INCOME FUND IX, L.P.

                            STATEMENTS OF CASH FLOWS

                                   (UNAUDITED)


<TABLE>
<CAPTION>
                                                              Three Months Ended
                                                         -----------------------------
                                                          March 31,         March 31,
                                                            1997              1996
                                                         -----------       -----------
<S>                                                      <C>               <C>
Net cash provided by operating activities                $   470,282       $   561,630


Cash flows provided by investing activities:
   Proceeds from sale of container rental equipment           47,876            37,887


Cash flows used in financing activities:
   Distribution to partners                                 (557,275)         (703,089)
                                                         -----------       -----------


Net decrease in cash and cash equivalents                    (39,117)         (103,572)


Cash and cash equivalents at January 1                       936,081         1,109,677
                                                         -----------       -----------


Cash and cash equivalents at March 31                    $   896,964       $ 1,006,105
                                                         ===========       ===========
</TABLE>




   The accompanying notes are an integral part of these financial statements.


                                       6


<PAGE>   7



                            IEA INCOME FUND IX, L.P.

                     NOTES TO UNAUDITED FINANCIAL STATEMENTS



(1)  Summary of Significant Accounting Policies

     (a) Nature of Operations

         IEA Income Fund IX, L.P. (the "Partnership") is a limited partnership
         organized under the laws of the State of California on June 8, 1988 for
         the purpose of owning and leasing marine cargo containers. Cronos
         Capital Corp. ("CCC") is the general partner and, with its affiliate
         Cronos Containers Limited (the "Leasing Company"), manages the business
         of the Partnership. The Partnership shall continue until December 31,
         2009, unless sooner terminated upon the occurrence of certain events.

         The Partnership commenced operations on December 5, 1988, when the
         minimum subscription proceeds of $1,000,000 were obtained. The
         Partnership offered 40,000 units of limited partnership interest at
         $500 per unit, or $20,000,000. The offering terminated on September 11,
         1989, at which time 33,992 limited partnership units had been
         purchased.

         As of March 31, 1997, the Partnership operated 2,166 twenty-foot, 742
         forty-foot and 1,500 forty-foot high-cube marine dry cargo containers.


     (b) Leasing Company and Leasing Agent Agreement

         Pursuant to the Limited Partnership Agreement of the Partnership, all
         authority to administer the business of the Partnership is vested in
         CCC. CCC has entered into a Leasing Agent Agreement whereby the Leasing
         Company has the responsibility to manage the leasing operations of all
         equipment owned by the Partnership. Pursuant to the Agreement, the
         Leasing Company is responsible for leasing, managing and re-leasing the
         Partnership's containers to ocean carriers and has full discretion over
         which ocean carriers and suppliers of goods and services it may deal
         with. The Leasing Agent Agreement permits the Leasing Company to use
         the containers owned by the Partnership, together with other containers
         owned or managed by the Leasing Company and its affiliates, as part of
         a single fleet operated without regard to ownership. Since the Leasing
         Agent Agreement meets the definition of an operating lease in Statement
         of Financial Accounting Standards (SFAS) No. 13, it is accounted for as
         a lease under which the Partnership is lessor and the Leasing Company
         is lessee.

         The Leasing Agent Agreement generally provides that the Leasing Company
         will make payments to the Partnership based upon rentals collected from
         ocean carriers after deducting direct operating expenses and management
         fees to CCC. The Leasing Company leases containers to ocean carriers,
         generally under operating leases which are either master leases or term
         leases (mostly two to five years). Master leases do not specify the
         exact number of containers to be leased or the term that each container
         will remain on hire but allow the ocean carrier to pick up and drop off
         containers at various locations; rentals are based upon the number of
         containers used and the applicable per-diem rate. Accordingly, rentals
         under master leases are all variable and contingent upon the number of
         containers used. Most containers are leased to ocean carriers under
         master leases; leasing agreements with fixed payment terms are not
         material to the financial statements. Since there are no material
         minimum lease rentals, no disclosure of minimum lease rentals is
         provided in these financial statements.




                                                                     (Continued)


                                       7


<PAGE>   8



                            IEA INCOME FUND IX, L.P.

                     NOTES TO UNAUDITED FINANCIAL STATEMENTS


     (c) Basis of Accounting

         The Partnership utilizes the accrual method of accounting. Net lease
         revenue is recorded by the Partnership in each period based upon its
         leasing agent agreement with the Leasing Company. Net lease revenue is
         generally dependent upon operating lease rentals from operating lease
         agreements between the Leasing Company and its various lessees, less
         direct operating expenses and management fees due in respect of the
         containers specified in each operating lease agreement.


     (d) Financial Statement Presentation

         These financial statements have been prepared without audit. Certain
         information and footnote disclosures normally included in financial
         statements prepared in accordance with generally accepted accounting
         procedures have been omitted. It is suggested that these financial
         statements be read in conjunction with the financial statements and
         accompanying notes in the Partnership's latest annual report on Form
         10-K.

         The preparation of financial statements in conformity with generally
         accepted accounting principles (GAAP) requires the Partnership to make
         estimates and assumptions that affect the reported amounts of assets
         and liabilities and disclosure of contingent assets and liabilities at
         the date of the financial statements and the reported amounts of
         revenues and expenses during the reported period. Actual results could
         differ from those estimates.

         The interim financial statements presented herewith reflect all
         adjustments of a normal recurring nature which are, in the opinion of
         management, necessary to a fair statement of the financial condition
         and results of operations for the interim periods presented.


(2) Net Lease Receivables Due from Leasing Company

         Net lease receivables due from the Leasing Company are determined by
         deducting direct operating payables and accrued expenses, base
         management fees payable, and reimbursed administrative expenses payable
         to CCC and its affiliates from the rental billings payable by the
         Leasing Company to the Partnership under operating leases to ocean
         carriers for the containers owned by the Partnership. Net lease
         receivables at March 31, 1997 and December 31, 1996 were as follows:

<TABLE>
<CAPTION>
                                                               March 31,   December 31,
                                                                 1997          1996
                                                               ---------   ------------
           <S>                                                 <C>           <C>
           Lease receivables, net of doubtful accounts
              of $124,386 at March 31, 1997 and $124,324
              at December 31, 1996                             $779,412      $767,166
           Less:
           Direct operating payables and accrued expenses       108,990        79,541
           Damage protection reserve                             72,410        73,502
           Base management fees                                  57,928        57,795
           Reimbursed administrative expenses                    12,373        13,078
                                                               --------      --------

                                                               $527,711      $543,250
                                                               ========      ========
</TABLE>




                                                                     (Continued)


                                       8

<PAGE>   9



                            IEA INCOME FUND IX, L.P.

                     NOTES TO UNAUDITED FINANCIAL STATEMENTS


(3)      Net Lease Revenue

         Net lease revenue is determined by deducting direct operating expenses,
         base management fees and reimbursed administrative expenses to CCC from
         the rental revenue billed by the Leasing Company under operating leases
         to ocean carriers for the containers owned by the Partnership. Net
         lease revenue for the three-month periods ended March 31, 1997 and
         1996, was as follows:

<TABLE>
<CAPTION>
                                                      Three Months Ended
                                                    ----------------------
                                                    March 31,     March 31,
                                                      1997          1996
                                                    ---------     ---------
<S>                                                 <C>           <C>
           Rental revenue                           $678,072      $842,047

           Less:
           Rental equipment operating expenses       144,799       173,962
           Base management fees                       46,954        56,660
           Reimbursed administrative expenses         34,112        43,812
                                                    --------      --------

                                                    $452,207      $567,613
                                                    ========      ========
</TABLE>




                                       9


<PAGE>   10





Item 2. Management's Discussion and Analysis of Financial Condition and Results
        of Operations

It is suggested that the following discussion be read in conjunction with the 
Registrant's most recent annual report on Form 10-K.

1)       Material changes in financial condition between March 31, 1997 and
         December 31, 1996.

         During the first quarter of 1997, the Registrant disposed of 23
         containers as part of its ongoing container operations. At March 31,
         1997, 92% of the original equipment remained in the Registrant's fleet,
         as compared to 93% at December 31, 1996, and was comprised of the
         following:

<TABLE>
<CAPTION>
                                                                40-Foot
                                         20-Foot    40-Foot    High-Cube
                                         -------    ------     ---------
<S>                                         <C>        <C>         <C>
       Containers on lease:
           Term leases                      158        60          167
           Master lease                   1,423       493        1,108
                                          -----       ---        -----
                Subtotal                  1,581       553        1,275
       Containers off lease                 585       189          225
                                          -----       ---        -----
           Total container fleet          2,166       742        1,500
                                          =====       ===        =====
</TABLE>

<TABLE>
<CAPTION>
                                                                                    40-Foot
                                                    20-Foot          40-Foot       High-Cube
                                                 ------------     -----------     ------------
                                                 Units     %      Units    %      Units     %
                                                 -----    ---      ---    ---     -----    ---
<S>                                              <C>      <C>      <C>    <C>     <C>      <C>
       Total purchases                           2,327    100%     799    100%    1,653    100%
           Less disposals                          161      7%      57      7%      153      9%
                                                 -----    ---      ---    ---     -----    ---
       Remaining fleet at March 31, 1997         2,166     93%     742     93%    1,500     91%
                                                 =====    ===      ===    ===     =====    ===
</TABLE>


         Net lease receivables at March 31, 1997 declined 3% when compared to
         December 31, 1996. Contributing to this change was an increase in
         direct operating payables and accrued expenses, a component of net
         lease revenue. Direct operating payables and accrued expenses increased
         37% from December 31, 1996 due to the increase in costs associated with
         lower utilization levels, including handling, storage and
         repositioning.

         During the first quarter of 1997, distributions from operations and
         sales proceeds amounted to $557,275, reflecting distributions to the
         general and limited partners for the fourth quarter of 1996. This
         represents a decline from the $675,303 distributed during the fourth
         quarter of 1996, reflecting distributions for the third quarter of
         1996.

         During 1996, ocean carriers and other transport companies moved away
         from leasing containers outright, as declining container prices,
         favorable interest rates and the abundance of available capital
         resulted in ocean carriers and transport companies purchasing a larger
         share of equipment for their own account, reducing the demand for
         leased containers. Once the demand for leased containers began to fall,
         per-diem rental rates were also adversely affected. These conditions
         continued to exist throughout the first quarter of 1997. However, the
         Registrant's average utilization rate at March 31, 1997 was 79%,
         unchanged from December 31, 1996. The Leasing Company continues to
         implement various marketing strategies, including but not limited to,
         offering incentives to shipping companies, repositioning containers to
         high demand locations and focusing towards term leases and other
         leasing opportunities including the leasing of containers for local
         storage, in order to counter current leasing market conditions. These
         conditions are expected to continue throughout 1997, impacting the
         Registrant's liquidity and capital resources.




                                       10


<PAGE>   11



2)       Material changes in the results of operations between the three-month
         period ended March 31, 1997 and the three- month period ended 
         March 31, 1996.

         Net lease revenue for the first quarter of 1997 was $452,207, a decline
         of approximately 20% from the first quarter of 1996. Gross rental
         revenue (a component of net lease revenue) for the quarter was
         $678,072, a decline of 20% from the same period last year. During 1997,
         gross rental revenue was primarily impacted by the sluggish container
         leasing market conditions that existed during 1996 and throughout the
         first quarter of 1997. These conditions contributed to lower average
         per-diem rental rates, which declined 9% when compared to the same
         period in the prior year. The Registrant's average fleet size and
         utilization rates for the three-month periods ended March 31, 1997 and
         1996 were as follows:

<TABLE>
<CAPTION>
                                                        Three Months Ended
                                                      ----------------------
                                                      March 31,    March 31,
                                                        1997         1996
                                                      ---------    ---------
<S>                                                     <C>          <C>
           Average Fleet Size (measured in
             twenty-foot equivalent units (TEU))        6,658        6,900
           Average Utilization                             79%          83%
</TABLE>


         The Registrant's declining fleet size contributed to a 3% decline in
         depreciation expense when compared to the same period in the prior
         year. Rental equipment operating expenses were 21% of the Registrant's
         gross lease revenue during the three-month period ended March 31, 1997,
         consistent with the same period in the prior year. Increases in costs
         associated with lower utilization levels, including handling, storage
         and repositioning, were offset by declines in repair and maintenance
         expenses and the provision for doubtful accounts. The Registrant's
         fleet size and related operating results contributed to a decline in
         base management fees and reimbursed administrative expenses.

         As reported in the Registrant's Current Report on Form 8-K and
         Amendment No. 1 to Current Report on Form 8-K, filed with the
         Commission on February 7, 1997 and February 26, 1997, respectively,
         Arthur Andersen, London, England, resigned as auditors of The Cronos
         Group, a Luxembourg Corporation headquartered in Orchard Lea, England
         (the "Parent Company"), on February 3, 1997.

         The Parent Company is the indirect corporate parent of Cronos Capital
         Corp., the General Partner of the Registrant. In its letter of
         resignation to the Parent Company, Arthur Andersen states that it
         resigned as auditors of the Parent Company and all other entities
         affiliated with the Parent Company. While its letter of resignation was
         not addressed to the General Partner or the Registrant, Arthur Andersen
         confirmed to the General Partner that its resignation as auditors of
         the entities referred to in its letter of resignation included its
         resignation as auditors of Cronos Capital Corp. and the Registrant.

         The Registrant does not, at this time, have sufficient information to
         determine the impact, if any, that the concerns expressed by Arthur
         Andersen in its letter of resignation may have on the future operating
         results and financial condition of the Registrant or the Leasing
         Company's ability to manage the Registrant's fleet in subsequent
         periods. However, the General Partner of the Registrant does not
         believe, based upon the information currently available to it, that
         Arthur Andersen's resignation was triggered by any concern over the
         accounting policies and procedures followed by the Registrant.

         Arthur Andersen's report on the financial statements of Cronos Capital
         Corp. and the Registrant, for either of the past two years, has not
         contained an adverse opinion or a disclaimer of opinion, nor was any
         such report qualified or modified as to uncertainty, audit scope, or
         accounting principles.

         During the Registrant's two most recent fiscal years and the subsequent
         interim period preceding Arthur Andersen's resignation, there have been
         no disagreements between Cronos Capital Corp. or the Registrant and
         Arthur Andersen on any matter of accounting principles or practices,
         financial statement disclosure, or auditing scope or procedure.




                                       11


<PAGE>   12



         Due to the nature and timing of Arthur Andersen's resignation, the
         Parent Company and General Partner were unable to name a successor
         auditor on behalf of the Registrant until it retained Moore Stephens,
         P.C. ("Moore Stephens") on April 10, 1997, as reported in the
         Registrant's Current Report on Form 8-K, filed April 14, 1997.


         Cautionary Statement

         This Quarterly Report on Form 10-Q contains statements relating to
         future results of the Registrant, including certain projections and
         business trends, that are "forward-looking statements" as defined in
         the Private Securities Litigation Reform Act of 1995. Actual results
         may differ materially from those projected as a result of certain risks
         and uncertainties, including but not limited to changes in: economic
         conditions; trade policies; demand for and market acceptance of leased
         marine cargo containers; competitive utilization and per-diem rental
         rate pressures; as well as other risks and uncertainties, including but
         not limited to those described in the above discussion of the marine
         container leasing business under Item 2., Management's Discussion and
         Analysis of Financial Condition and Results of Operations; and those
         detailed from time to time in the filings of Registrant with the
         Securities and Exchange Commission.




                                       12


<PAGE>   13



                           PART II - OTHER INFORMATION


Item 6. Exhibits and Reports on Form 8-K

(a)  Exhibits

<TABLE>
<CAPTION>
     Exhibit
       No.                         Description                                       Method of Filing
       ---                         -----------                                       ----------------
       <S>        <C>                                                                <C>
        3(a)      Limited Partnership Agreement of the Registrant, amended and       *
                  restated as of September 12, 1988

        3(b)      Certificate of Limited Partnership of the Registrant               **

       27         Financial Data Schedule                                            Filed with this document
</TABLE>



(b)  Reports on Form 8-K

         The Registrant filed a Report on Form 8-K, dated February 7, 1997 and
         Amendment No. 1 to Report on Form 8-K dated February 26, 1997,
         reporting the resignation of the Registrant's certifying accountant.

         The Registrant filed a Report on Form 8-K, April 14, 1997, reporting
         the appointment of the Registrant's successor certifying accountant.












----------------

*   Incorporated by reference to Exhibit "A" to the Prospectus of the Registrant
    dated September 12, 1988, included as part of Registration Statement on
    Form S-1 (No. 33-23321)

**  Incorporated by reference to Exhibit 3.4 to the Registration Statement on
    Form S-1 (No. 33-23321)




                                       13

<PAGE>   14



                                   SIGNATURES


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Report to be signed on its behalf by the
undersigned thereunto duly authorized.



                                      IEA INCOME FUND IX, L.P.

                                      By Cronos Capital Corp.
                                         The General Partner



                                      By /s/ JOHN KALLAS
                                         --------------------------------------
                                         John Kallas
                                         Vice President, Treasurer
                                         Principal Finance & Accounting Officer



Date:  June 16, 1997




                                       14


<PAGE>   15



                                  EXHIBIT INDEX



<TABLE>
<CAPTION>
     Exhibit
       No.                         Description                                       Method of Filing
       ---                         -----------                                       ----------------
       <S>     <C>                                                                   <C>
        3(a)   Limited Partnership Agreement of the Registrant, amended and          *
               restated as of September 12, 1988

        3(b)   Certificate of Limited Partnership of the Registrant                  **

       27      Financial Data Schedule                                               Filed with this document
</TABLE>



















----------------

*   Incorporated by reference to Exhibit "A" to the Prospectus of the Registrant
    dated September 12, 1988, included as part of Registration Statement on
    Form S-1 (No. 33-23321)

**  Incorporated by reference to Exhibit 3.4 to the Registration Statement on
    Form S-1 (No. 33-23321)