Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains


Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains

A tax form distributed by the Internal Revenue Service (IRS) that notifies a shareholder of undistributed long-term capital gains, unrecaptured section 1250 gains and small business stock (section 1202) gains. Form 2439 is completed by a real estate investment trust (REIT) or a regulated investment company (RIC).

A copy of Form 2439 is attached to Form 1120-RIC or Form 1120-REIT.

Taxpayers should report the total amount of undistributed long-term capital gains and unrecaptured section 1250 gains from Form 2439 in Schedule D. Individuals, non-resident aliens, estates and trusts can find additional guidance in Form 1040.


Investment dictionary. . 2012.

Look at other dictionaries:

  • Free File Alliance — The Free File Alliance is a group of tax preparation companies that have partnered with the Internal Revenue Service to provide free electronic tax filing services to U.S tax payers meeting certain guidelines. The IRS stipulates filers must have… …   Wikipedia