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.