<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 JUNE 30, 1998

                                       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 JUNE 30, 1998

                                TABLE OF CONTENTS



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

  Item 1.    Financial Statements

             Balance Sheets - June 30, 1998 (unaudited) and December 31, 1997                                     4

             Statements of Operations for the three and six months ended June 30, 1998 and 1997 (unaudited)       5

             Statements of Cash Flows for the six months ended June 30, 1998 and 1997 (unaudited)                 6

             Notes to Financial Statements (unaudited)                                                            7

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

  Item 3.    Quantitative and Qualitative Disclosures About Market Risk                                          12

PART II -  OTHER INFORMATION

  Item 1.    Legal Proceedings                                                                                   13

  Item 3.    Defaults Upon Senior Securities                                                                     14

  Item 5.    Other Information                                                                                   14

  Item 6.    Exhibits and Reports on Form 8-K                                                                    16

</TABLE>


                                        2
<PAGE>   3


                         PART I - FINANCIAL INFORMATION


  Item 1.   Financial Statements

            Presented herein are the Registrant's balance sheets as of June 30,
            1998 and December 31, 1997, statements of operations for the three
            and six months ended June 30, 1998 and 1997, and statements of cash
            flows for the six months ended June 30, 1998 and 1997.



                                       3
<PAGE>   4

                            IEA INCOME FUND IX, L.P.

                                 BALANCE SHEETS

                                   (UNAUDITED)



<TABLE>
<CAPTION>
                                                                            June 30,        December 31,
                                                                               1998             1997
                                                                          ------------      ------------
<S>                                                                       <C>               <C>         
                        Assets

Current assets:
    Cash and cash equivalents, includes $858,366 at June 30, 1998 and
        $999,700 at December 31, 1997 in interest-bearing accounts        $    858,466      $    999,900
    Net lease receivables due from Leasing Company
        (notes 1 and 2)                                                        323,610           385,314
                                                                          ------------      ------------

            Total current assets                                             1,182,076         1,385,214
                                                                          ------------      ------------

Container rental equipment, at cost                                         15,139,413        15,717,692
    Less accumulated depreciation                                            7,556,496         7,400,531
                                                                          ------------      ------------
        Net container rental equipment                                       7,582,917         8,317,161
                                                                          ------------      ------------

                                                                          $  8,764,993      $  9,702,375
                                                                          ============      ============
                 Partners' Capital

Partners' capital (deficit):
    General partner                                                       $    (29,204)     $    (19,830)
    Limited partners                                                         8,794,197         9,722,205
                                                                          ------------      ------------

            Total partners' capital                                          8,764,993         9,702,375
                                                                          ------------      ------------

                                                                          $  8,764,993      $  9,702,375
                                                                          ============      ============

</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            Six Months Ended
                                                     June 30,        June 30,       June 30,       June 30,
                                                       1998           1997           1998           1997
                                                     ---------      ---------      ---------      ---------
<S>                                                  <C>            <C>            <C>            <C>      
Net lease revenue (notes 1 and 3)                    $ 426,392      $ 432,963      $ 841,323      $ 885,170

Other operating expenses:
    Depreciation                                       221,979        239,511        447,905        480,566
    Other general and administrative expenses           10,066         13,321         23,886         22,995
                                                     ---------      ---------      ---------      ---------
                                                       232,045        252,832        471,791        503,561
                                                     ---------      ---------      ---------      ---------

        Earnings from operations                       194,347        180,131        369,532        381,609

Other income (loss):
    Interest income                                     11,810          9,984         24,248         21,002
    Net loss on disposal of equipment                  (28,283)       (24,396)       (70,007)       (29,419)
                                                     ---------      ---------      ---------      ---------
                                                       (16,473)       (14,412)       (45,759)        (8,417)
                                                     ---------      ---------      ---------      ---------

        Net earnings                                 $ 177,874      $ 165,719      $ 323,773      $ 373,192
                                                     =========      =========      =========      =========

Allocation of net earnings:
    General partner                                  $  20,563      $  25,415      $  40,807      $  43,091
    Limited partners                                   157,311        140,304        282,966        330,101
                                                     ---------      ---------      ---------      ---------

                                                     $ 177,874      $ 165,719      $ 323,773      $ 373,192
                                                     =========      =========      =========      =========

Limited partners' per unit share of net earnings     $    4.62      $    4.13      $    8.32      $    9.71
                                                     =========      =========      =========      =========

</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>
                                                                   Six Months Ended
                                                             June 30,         June 30,
                                                              1998             1997
                                                           -----------      -----------
<S>                                                        <C>              <C>        
Net cash provided by operating activities                  $   845,373      $   932,574

Cash flows provided by (used in) investing activities:
    Proceeds from sale of container rental equipment           274,347           93,164
    Acquisition fees paid to general partner                        --             (349)
                                                           -----------      -----------

        Net cash provided by investing activities              274,347           92,815
                                                           -----------      -----------

Cash flows used in financing activities:
    Distribution to partners                                (1,261,154)      (1,102,013)
                                                           -----------      -----------


Net decrease in cash and cash equivalents                     (141,434)         (76,624)


Cash and cash equivalents at January 1                         999,900          936,081
                                                           -----------      -----------


Cash and cash equivalents at June 30                       $   858,466      $   859,457
                                                           ===========      ===========

</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 June 30, 1998, the Partnership operated 2,046 twenty-foot, 697
            forty-foot and 1,321 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 June 30,
       1998 and December 31, 1997 were as follows:


<TABLE>
<CAPTION>
                                                           June 30,     December 31,
                                                             1998         1997
                                                           --------     --------
<S>                                                        <C>          <C>     
Lease receivables, net of doubtful accounts of $23,090
   at June 30, 1998 and $41,626 at December 31, 1997       $598,539     $666,274
Less:
Direct operating payables and accrued expenses              156,871      153,087
Damage protection reserve                                    49,058       60,973
Base management fees                                         58,553       55,062
Reimbursed administrative expenses                           10,447       11,838
                                                           --------     --------

                                                           $323,610     $385,314
                                                           ========     ========
</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 and six-month periods ended June 30, 1998 and 1997
       was as follows:


<TABLE>
<CAPTION>
                                            Three Months Ended              Six Months Ended
                                          June 30,       June 30,       June 30,       June 30,
                                           1998           1997           1998           1997
                                        ----------     ----------     ----------     ----------
<S>                                     <C>            <C>            <C>            <C>       
Rental revenue                          $  584,283     $  652,928     $1,191,617     $1,331,000
Less:
Rental equipment operating expenses         89,569        142,359        199,928        287,158
Base management fees                        40,127         45,770         82,364         92,724
Reimbursed administrative expenses          28,195         31,836         68,002         65,948
                                        ----------     ----------     ----------     ----------

                                        $  426,392     $  432,963     $  841,323     $  885,170
                                        ==========     ==========     ==========     ==========

</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 June 30, 1998 and
       December 31, 1997.

       During the first six months of 1998, the Registrant disposed of 155
       containers as part of its ongoing container operations. At June 30, 1998,
       85% of the original equipment remained in the Registrant's fleet, as
       compared to 88% at December 31, 1997, 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                 181        53       161
       Master leases             1,466       477       975
                                 -----     -----     -----
            Subtotal             1,647       530     1,136

Containers off lease               399       167       185
                                 -----     -----     -----

       Total container fleet     2,046       697     1,321
                                 =====     =====     =====

</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                    281        12%       102        13%       332        20%
                                     -----     -----      -----     -----      -----     -----

Remaining fleet at June 30, 1998     2,046        88%       697        87%     1,321        80%
                                     =====     =====      =====     =====      =====     =====

</TABLE>

       During the second quarter of 1998, distributions from operations and
       sales proceeds amounted to $619,847, reflecting distributions to the
       general and limited partners for the first quarter of 1998. This
       represents a decline from the $641,307 distributed during the first
       quarter of 1998, reflecting distributions for the fourth quarter of 1997.

       Imbalances and reductions in trade volumes, fueled by the economic crisis
       in Asia, continue to affect the container leasing market and Partnership
       operations. Containerships leaving Asia are operating at full capacity.
       Yet, on the return eastbound trip they are going back to Asia with only a
       fraction of their holds utilized. This results in a shortage of
       containers available for exporting cargo from Asia and a surplus of
       containers in locations of low demand. As a consequence of this
       imbalance, container leasing companies are repositioning empty containers
       from low-demand locations back to Asian ports in order to keep equipment
       at the source of cargo and, at the same time, reduce the effects of
       additional depot charges for idle equipment and lost revenue. While there
       is a cost incurred when repositioning an empty container, revenue is lost
       while it is in transit. In spite of these market pressures, strong trade
       with other parts of the world is compensating for the imbalances with
       Asia. There is renewed demand for leased containers in locations such as
       Mexico, Canada, China, and areas of Europe where trade volumes of
       containerized goods are prospering. In light of the current market
       conditions, the Registrant's focus remains centered on strategic planning
       in order to reduce equipment imbalances and on improving collections to
       maximize returns.



                                       10
<PAGE>   11


2)     Material changes in the results of operations between the three and
       six-month periods ended June 30, 1998 and the three and six-month periods
       ended June 30, 1997.

       Net lease revenue for the three and six-month periods ended June 30, 1998
       was $426,392 and $841,323, respectively, a decline of approximately 2%
       and 5% from the respective three and six-month periods in the prior year.
       Gross rental revenue (a component of net lease revenue) for the three and
       six-month periods ended June 30, 1998 was $584,283 and $1,191,617,
       respectively, a decline of 11% and 10%, respectively, from the same three
       and six-month periods in 1997. Gross rental revenue was primarily
       impacted by a slightly smaller fleet size and lower per-diem rental
       rates. Average per-diem rental rates for the three and six-month periods
       ended June 30, 1998 declined 5% and 7%, respectively, when compared to
       the same three and six-month periods in the prior year. The Registrant's
       average fleet size and utilization rates for the three and six-month
       periods ended June 30, 1998 and 1997 were as follows:


<TABLE>
<CAPTION>
                                               Three Months Ended      Six Months Ended
                                               -------------------   -------------------
                                               June 30,   June 30,   June 30,   June 30,
                                                1998       1997       1998       1997
                                               --------   -------    --------   --------
<S>                                            <C>        <C>        <C>        <C> 
Average fleet size (measured in twenty-foot
    equivalent units (TEU))                     6,116      6,616      6,193      6,645
Average Utilization                                82%        80%        82%        80%

</TABLE>

       The Registrant's declining fleet size contributed to a 7% decline in
       depreciation expense when compared to the same three and six-month
       periods in the prior year. Rental equipment operating expenses were 15%
       and 17%, respectively, of the Registrant's gross lease revenue during the
       three and six-month periods ended June 30, 1998, as compared to 22% of
       the Registrant's gross lease revenue during the three and six-month
       periods ended June 30, 1997.

       Year 2000

       The Registrant relies upon the financial and operational systems provided
       by the Leasing company and its affiliates, as well as the systems
       provided by other independent third parties to service the three primary
       areas of its business: investor processing/maintenance; container
       leasing/asset tracking; and accounting finance. The Registrant has
       received confirmation from its third-party investor
       processing/maintenance vendor that their system is Year 2000 compliant.
       The Registrant does not expect a material increase in its vendor
       servicing fee to reimburse Year 2000 costs. Container leasing/asset
       tracking and accounting/finance services are provided to the Registrant
       by CCC and its affiliate, Cronos Containers Limited (the "Leasing
       Company"), pursuant to the respective Limited Partnership Agreement and
       Leasing Agent Agreement. CCC and the Leasing Company have initiated a
       program to prepare their systems and applications for the Year 2000.
       Preliminary studies indicate that testing, conversion and upgrading of
       system applications is expected to cost CCC and the Leasing Company less
       than $500,000. Pursuant to the Limited Partnership Agreement, CCC or the
       Leasing Company, may not seek reimbursement of data processing costs
       associated with the Year 2000 program. The financial impact of making
       these required system changes is not expected to be material to the
       Registrant's financial position, results of operations or cash flows.



                                       11
<PAGE>   12

       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.


Item 3.    Quantitative and Qualitative Disclosures About Market Risk

Not applicable.



                                       12
<PAGE>   13

                           PART II - OTHER INFORMATION


Item 1.    Legal Proceedings

           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 Registrant retained a new auditor, Moore Stephens, P.C. on April
           10, 1997, as reported in its Current Report on Form 8-K, filed April
           14, 1997.

           In connection with its resignation, Arthur Andersen also prepared a
           report pursuant to Section 10A(b)(2) of the Securities Exchange Act
           of 1934 as amended, for filing by the Parent Company with the
           Securities and Exchange Commission ("SEC") citing its inability to
           obtain what it considered to be adequate responses to its inquiries
           primarily regarding the payment of $1.5 million purportedly in
           respect of professional fees relating to a proposed strategic
           alliance. This sum was returned to the Parent Company in January
           1997.

           Following the report of Arthur Andersen, the SEC, on February 10,
           1997, commenced a private investigation of the Parent Company for the
           purpose of investigating the matters discussed in such report and
           related matters. The SEC's investigation can result in several types
           of civil or administrative sanctions against the Parent Company and
           individuals associated with the Parent Company, including the
           assessment of monetary penalties. Actions taken by the SEC do not
           preclude additional actions by any other federal, civil or criminal
           authorities or by other regulatory organizations or by third parties.

           The SEC's investigation is continuing, and some of the Parent
           Company's present and former officers and directors and others
           associated with the Parent Company have given testimony. However, no
           conclusion of any alleged wrongdoing by the Parent Company or any
           individual has been communicated to the Parent Company by the SEC.

           The Registrant does not believe that the focus of the SEC's
           investigation is upon the Registrant or CCC. CCC is unable to predict
           the outcome of the SEC's ongoing private investigation of the Parent
           Company.

           As reported in the Registrant's Current Report on Form 8-K, filed
           with the SEC on May 21, 1998, the Parent Company reported that its
           Chairman and CEO, Stefan M. Palatin, was suspended from his duties
           pending the investigation of fraud charges against him by Austrian
           government authorities. On June 8, 1998, the Parent Company's Board
           of Directors removed Mr. Palatin as Managing Director and Chief
           Executive Officer. Mr. Palatin resigned from the Board of Directors
           of the Parent Company on July 6, 1998. Mr. Rudolf J. Weissenberger
           has been appointed to replace Mr. Palatin as an executive director
           and Chief Executive Officer. Also, on June 8, 1998, the Board
           approved a proposal to add two independent directors to the Board.
           The Board engaged legal counsel to provide legal advice and commence
           legal action, if appropriate, against former officers or directors of
           the Parent Company (including Mr. Palatin) if it is determined that
           they engaged in any misfeasance or improper self-dealing.

           Mr. Palatin had been a director of CCC; he resigned from his position
           as director on April 23, 1998.

           CCC further understands that Austrian authorities have initiated
           investigations of persons in addition to Mr. Palatin, including Mr.
           Weissenberger and Dr. Axel Friedberg. Dr. Friedberg has been a
           non-executive director of the Parent Company since 1997. Such
           investigations, which are still pending, have not resulted in any
           action being taken against Messrs. Weissenberger or Friedberg, and
           each has informed the Parent Company that they do not believe that
           there is any basis for any action to be taken against them.



                                       13
<PAGE>   14


Item 3.    Defaults Upon Senior Securities

           See Item 5. Other Information.


Item 5.    Other Information

           In 1993, the Parent Company negotiated a credit facility
           (hereinafter, the "Credit Facility") with several banks for the use
           of the Parent Company and its affiliates, including CCC. At December
           31, 1996, approximately $73,500,000 in principal indebtedness was
           outstanding under the Credit Facility. As a party to the Credit
           Facility, CCC is jointly and severally liable for the repayment of
           all principal and interest owed under the Credit Facility. The
           obligations of CCC, and the five other subsidiaries of the Parent
           Company that are borrowers under the Credit Facility, are guaranteed
           by the Parent Company.

           Following negotiations in 1997 with the banks providing the Credit
           Facility, an Amended and Restated Credit Agreement was executed in
           June 1997, subject to various actions being taken by the Parent
           Company and its subsidiaries, primarily relating to the provision of
           additional collateral. This Agreement was further amended in July
           1997 and the provisions of the Agreement and its Amendment converted
           the facility to a term loan, payable in installments, with a final
           maturity date of May 31, 1998. The terms of the Agreement and its
           Amendment also provided for additional security over shares in the
           subsidiary of the Parent Company that owns the head office of the
           Parent Company's container leasing operations. They also provided for
           the loans to the former Chairman of $5,900,000 and $3,700,000 to be
           restructured as obligations of the former Chairman to another
           subsidiary of the Parent Company (not CCC), together with the pledge
           to this subsidiary company of 2,030,303 Common Shares beneficially
           owned by him in the Parent Company as security for these loans. They
           further provided for the assignment of these loans to the lending
           banks, together with the pledge of 1,000,000 shares and the
           assignment of the rights of the Parent Company in respect of the
           other 1,030,303 shares. Additionally, CCC granted the lending banks a
           security interest in the fees to which it is entitled for the
           services it renders to the container leasing partnerships of which it
           acts as general partner, including its fee income payable by the
           Registrant. The Parent Company did not repay the Credit Facility at
           the amended maturity date of May 31, 1998.

           On June 30, 1998, the Parent Company entered into a third amendment
           (the "Third Amendment") to the Credit Facility. The Third Amendment
           became effective as of that date, subject to the satisfaction
           thereafter of various conditions, including: the Parent Company must
           deliver its audited financial statements for 1997 by a specified date
           and; on or prior to July 30, 1998, the Parent Company must furnish
           proof that any defaults under any other indebtedness have been waived
           and must also furnish various legal opinions, officers' certificates
           and other loan documentation. Under the Third Amendment, the
           remaining principal amount of $36,800,000 will be amortized in
           varying monthly amounts commencing on July 31, 1998 with $26,950,000
           due on September 30 and a final maturity date of January 8, 1999. All
           of these conditions will be fulfilled by August 14, 1998.

           The directors of the Parent Company are pursuing alternative sources
           of financing to meet the amended repayment obligations under the
           Third Amendment. Failure to meet revised lending terms would
           constitute an event of default with the lenders. The declaration of
           an event of default would result in further defaults with other
           lenders under loan agreement cross-default provisions. Should a
           default of the term loans be enforced, the Parent Company and CCC may
           be unable to continue as going concerns.

           CCC is currently in discussions with the management of the Parent
           Company to provide assurance that the management of the container
           leasing partnerships managed by CCC, including the Registrant, is not
           disrupted pending a refinancing or reorganization of the indebtedness
           of the Parent Company and its affiliates.



                                       14
<PAGE>   15

           The Registrant is not a borrower under the Credit Facility, and
           neither the containers nor the other assets of the Registrant have
           been pledged as collateral under the Credit Facility.

           CCC is unable to determine the impact, if any, these concerns may
           have on the future operating results and financial condition of the
           Registrant or CCC and the Leasing Company's ability to manage the
           Registrant's fleet in subsequent periods.



                                       15
<PAGE>   16


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

       On May 21, 1998, the Registrant filed a Report on Form 8-K reporting
changes on the board of directors of the Parent Company.




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

*      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)



                                       16
<PAGE>   17

                                   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/ Dennis J. Tietz
                                            ----------------------------------
                                            Dennis J. Tietz
                                            President and Director of Cronos
                                            Capital Corp. ("CCC")
                                            Principal Executive Officer of CCC




Date: August 14, 1998



                                       17
<PAGE>   18

                                  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)