What Is Form 2439 Used For

Shareholders also receive copies of form 2439.

What is form 2439 used for. 2012 farlex inc. Copy d is to be kept for the ric s or riet s record. The capital gains will flow to the schedule d. These forms will be issued 90 days following the fiscal year end of the ric or reit.

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. The total undistributed long term capital gains entered in box 1a. Use this form to provide shareholders the amount of undistributed long term capital gains. This form consists of four copies.

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. 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 above information will flow to. Irs form 2439 is a notice to share holder of undistributed long term capital gains.

Undistributed capital gains form 2439 a mutual fund usually distributes all its capital gains to its shareholders. Copy a is to be completed and attached to irs form 1120 ric or 1120 riet. The mutual fund company reports these gains on form 1099 div. 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.

The amounts entered in boxes 1b 1c and 1d and the tax shown in. Copy b and c are to be furnished to the shareholder. Line 4 form 2439 notice to shareholder of undistributed long term capital gains enter an amount. Complete copies a b c and d of form 2439 for each owner.