What Is Form 2439 Used For
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What is form 2439 used for. Copy d is to be kept for the ric s or riet s record. These forms will be issued 90 days following the fiscal year end of the ric or reit. Use this form to provide shareholders the amount of undistributed long term capital gains. Form 2439 is an irs form that mutual funds must send to their shareholders to inform them of undistributed capital gains and taxes paid on those gains.
Form 2439 notice to shareholder of undistributed long term capital gains reports to owners of regulated investment companies rics and real estate investment trusts reits undistributed capital gains allocable to them. The mutual fund company reports these gains on form 1099 div. Information about form 2439 notice to shareholder of undistributed long term capital gains including recent updates related forms and instructions on how to file. Undistributed capital gains form 2439 a mutual fund usually distributes all its capital gains to its shareholders.
Form 2439 notice to shareholder of undistributed long term capital gains is the form required to be issued by regulated investment companies rics and real estate investment trusts reits when there have been undistributed long term capital gains. Complete copies a b c and d of form 2439 for each owner. Irs form 2439 is a notice to share holder of undistributed long term capital gains. Copy b and c are to be furnished to the shareholder.
A separate form 2439 will be issued for each investment. Line 4 form 2439 notice to shareholder of undistributed long term capital gains enter an amount. The tax paid by ric will flow to line 70 of the 1040. Form 2439 a form a mutual fund or other investment company files with the irs to report any capital gains that were not distributed to shareholders over the course of the year.
The capital gains will flow to the schedule d. 2012 farlex inc. The total undistributed long term capital gains entered in box 1a. Copy a is to be completed and attached to irs form 1120 ric or 1120 riet.