We present the annotation o f information structure in the MULI project.To learn more about the information structuring means in prosody, syntax and discourse, theoryindependent features were defined for each level.We describe the features and illustrate them on an example sentence.To investigate the interplay o f features, the representation has to allow for inspecting all three layers at the same time.This is realised by a stand-off XM L mark-up with the word as the basic unit.The theory-neutral XM L stand-off annotation allows integrating this resource with other linguistic resources such as the Tiger Treebank for German or the Penn treebank for English.