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Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains
IRS Form 2439 is a Notice to Shareholder of Undistributed Long-Term Capital Gains. It informs shareholders about gains from an RIC or REIT; Copies B and C must be furnished by the 60th day after the end of the tax year.
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IRS Form 2439 - Notice to Shareholder of Undistributed Long-Term Capital Gains
IRS Form 2439 is a Notice to Shareholder of Undistributed Long-Term Capital Gains. It informs shareholders about gains from an RIC or REIT; Copies B and C must be furnished by the 60th day after the end of the tax year.
Risk Radar
Scan points- 1Ensure you do not truncate the RIC or REIT’s own identification number on any form.
- 2Truncating the shareholder's identifying number on Copy A filed with the IRS.
- 3Failing to send Copies B and C to the IRA trustee/custodian when the shareholder is an IRA.
- 4Omitting the tax paid amount in Box 2 of Form 2439.
- 5Not reporting the total undistributed long-term capital gain from Box 1a on Schedule D correctly.
Plain English
This form notifies shareholders that their investment company (RIC) or real estate trust (REIT) earned long-term capital gains that were not distributed. Shareholders use this to report these specific gains on their personal tax returns, like Schedule D. The RIC/REIT files copies with the IRS to keep records.
Submission Date
- Filing date: 2021-11-29 22:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a regulated investment company (RIC) or real estate investment trust (REIT) paid tax on undistributed long-term capital gains under section 852(b)(3)(D) or 857(b)(3)(C).
- Do not use it when the RIC or REIT did not pay tax on undistributed capital gains.
- Check Form 1120-RIC or Form 1120-REIT instead when attaching Copy A of this form to file with the IRS.
Form selector
Use this form or another form?
Shareholder is an individual filing a tax return
Use Box 1b for unrecaptured section 1250 gain on line 11 of the Worksheet.
✓ Check instructions for Form 1040
Shareholder is an estate or trust filer
Use Box 1b to complete the Unrecaptured Section 1250 Gain Worksheet in the instructions.
✓ Check instructions for Form 1041
Shareholder is a corporation other than S corps
Report amounts on line 20a of Form 1120, or line 5f of Form 1120-F.
✓ Check instructions for Form 1120
Schedule J (Form 1120) or Form 1120-F
Shareholder is an S corporation or partnership
Report the amount on the line designated as “Credit for tax paid on undistributed capital gains.”
✓ Check instructions for RIC/REIT filing
Not stated in the official source
Deadline or filing window
The primary deadline requires furnishing Copies B and C of Form 2439 by the 60th day after the end of the RIC’s or REIT’s tax year. A nominee has an additional window, having 90 days after the close of the RIC’s or REIT’s tax year to complete their filing requirements.
Checklist
What you need before filling it out
Box 1a (Total gains)
Amount allocable to shareholder from line 11 of Form 2438 or current revision. · Copy A
Box 1b (Unrecaptured section 1250 gain)
Amount allocable to shareholder, reported on Line 11 of Schedule D (Form 1040) worksheet for individuals. · Copy A
Box 1c (Section 1202 gain)
Portion of Box 1a amount attributable to section 1202 gain (qualified small business stock). · Copy A
Box 1d (Collectibles gain)
Shareholder’s allocable portion from Box 1a attributable to collectibles gain (28% rate gain), excluding section 1202 gain. · Copy A
Box 2 (Tax paid)
Tax paid by the RIC or REIT on the amount shown in box 1a. · Copy A
Before you submit
- 1Verify that all amounts entered in boxes 1b, 1c, and 1d agree with the corresponding amounts on your received Copy B.
- 2Ensure Box 2 reflects the tax paid by the RIC or REIT on the total gains shown in Box 1a.
- 3If you are a Nominee, write “Nominee” in the upper right corner of the Copy B received from the RIC/REIT.
- 4Confirm that when filing as a nominee, you provide the actual owner with completed Copies B and C.
- 5Verify that if you are an individual IRA holder, you send Copies B and C to the trustee or custodian (not the owner).
- 6If applicable, ensure Box 1d excludes any amount attributable to section 1202 gain.
- 7Confirm that for a Nominee, items 1 through 5 must be completed within 90 days after the close of the RIC’s or REIT’s tax year.
How to file this form
- 1Complete Copy A by filling in your name, address, identification number, and all amounts in boxes 1a through 2.
- 2If you are a Nominee, complete Copies B (received from RIC/REIT) and C using the data from Box 1a-2 of your completed Copy A.
- 3Attach your completed Copy A to Form 1120-RIC or Form 1120-REIT when filing with the appropriate IRS service center.
- 4Give the actual owner Copies B and C of the forms you complete, while retaining Copy D for your records (if applicable).
Known limitations
- 1The form applies to a shareholder when the regulated investment company (RIC) or real estate investment trust (REIT) paid tax on undistributed capital gains under section 852(b)(3)(D) or 857(b)(3)(C).
- 2For an individual retirement arrangement (IRA) shareholder, Copies B and C must be sent to the IRA trustee or custodian, not directly to the owner of the IRA.
- 3The RIC or REIT cannot truncate its own identification number on any form.
- 4Truncation is permitted for a shareholder's identifying number on the Form 2439 that the RIC or REIT sends to the shareholder, but it is not allowed on the copy filed with the IRS.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision November 2021 (Rev. 11-2021). The form directs users to www.irs.gov/Form2439 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2021 (Rev. 11-2021).
- Form number — confirm the form is IRS Form 2439, Cat. No. 11858E.
- Mailing address — Not stated in the official source (but Copy A must attach to Form 1120-RIC or Form 1120-REIT).
- Signature — Not explicitly required on the form itself, but a nominee completes items 1 through 5.
Quick Facts
Downloads
After you file
- 1Retain Copy D of Form 2439 for the records of the regulated investment company (RIC) or real estate investment trust (REIT).
- 2Attach Copy A of all Forms 2439 to Form 1120-RIC or Form 1120-REIT when filing at the appropriate IRS service center.
- 3Furnish Copies B and C of Form 2439 to the shareholder by the 60th day after the end of the RIC’s or REIT’s tax year.
- 4Individuals should report the amounts on line 13a of Schedule 3 (Form 1040) for the applicable tax year.
- 5Corporations other than S corporations should report this amount on Schedule J, line 20a of Form 1120 or line 5f of Form 1120-F.
- 6S corporations and partnerships must report the amounts as specified on Form 2439.
Sources
- SRCForm p.1 — The official title is Notice to Shareholder of Undistributed Long-Term Capital Gains.
- SRCInstructions p.1 — Copy A must attach to Form 1120-RIC or Form 1120-REIT.
- SRCInstructions p.2 — Copies B and C must be furnished to the shareholder by the 60th day after the end of the RIC’s or REIT’s tax year.
- SRCForm p.3 — Copy B attaches to the shareholder’s income tax return for the tax year that includes the last day of the RIC’s or REIT’s tax year.
- SRCForm p.5 — Copy C is designated for the shareholder’s records.
- SRCInstructions p.6 — Individuals report this on line 13a of Schedule 3 (Form 1040) or applicable line.
- SRCInstructions p.7 — Copy D is for the records of the RIC or REIT.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Who needs to file/receive Copy A?
The RIC or REIT files Copy A with the IRS when filing its tax return (Form 1120-RIC or Form 1120-REIT).
→ Ensure it is attached to the correct corporate form.
When must Copies B and C be sent to the shareholder?
They must be furnished by the 60th day after the end of the RIC’s or REIT’s tax year.
→ Check the date on the RIC/REIT's tax return to calculate this deadline.
What is the difference between Copy B and Copy C?
Copy B attaches to the shareholder’s income tax return, while Copy C is for the shareholder’s general records.
→ They contain the same data but serve different filing purposes.
If the shareholder is an IRA owner, who gets Copies B and C?
The trustee or custodian of the IRA receives them; do not send copies to the owner themselves.
→ This prevents confusion about where the document should be officially lodged.
What must you report if you are a corporation (not S corp)?
Report the amount on Schedule J, line 20a of Form 1120 or line 5f of Form 1120-F.
→ Do not assume it goes on a standard line unless specified.
What is the tax rate for collectibles gain?
Collectibles (28%) gain is reported on line 1d, which corresponds to a 28% rate mentioned in the source.
Workflow map
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 2439
What is IRS Form 2439 used for?
This form notifies shareholders that their investment company (RIC) or real estate trust (REIT) earned long-term capital gains that were not distributed. Shareholders use this to report these specific gains on their personal tax returns, like Schedule D. The RIC/REIT files copies with the IRS to keep records.
Who must file IRS Form 2439?
The Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) must furnish Copies B and C of Form 2439 to the shareholder. Nominees must complete all four copies for each owner.
What information does IRS Form 2439 require?
The form collects details such as the RIC/REIT's name, address, and EIN; it also captures the shareholder’s identifying number, name, and address. Key amounts reported include the total undistributed long-term capital gain in Box 1a and the allocable portion attributable to collectibles gain in Box 1d.
When is IRS Form 2439 due?
The RIC or REIT must furnish Copies B and C of Form 2439 to the shareholder by the 60th day after the end of the RIC’s or the REIT’s tax year. Nominees have 90 days after the close of the RIC’s or REIT’s tax year to complete items 1 through 5.
Where do I file IRS Form 2439?
Copies A, B, C, and D must be attached to Form 1120-RIC or Form 1120-REIT when filed at the appropriate IRS service center. Nominees file their completed Copy B (with an attached Copy A) with the Internal Revenue Service Center where they file their income tax return.
How do I complete IRS Form 2439?
The RIC or REIT must complete all four copies (A, B, C, D) for each shareholder. The RIC/REIT files Copy A with the IRS. Shareholders receive Copies B and C. If a nominee is involved, they fill out all four copies before distributing them to the actual owner.
What happens if IRS Form 2439 is filed incorrectly?
Failure to provide accurate information ensures compliance with Internal Revenue laws, allowing the IRS to figure and collect the right amount of tax; otherwise, errors may lead to incorrect tax assessments.
Who needs to file/receive Copy A?
The RIC or REIT files Copy A with the IRS when filing its tax return (Form 1120-RIC or Form 1120-REIT). Ensure it is attached to the correct corporate form.
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