Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy A

For calendar year 1994, or other tax year of the regulated investment company Attach to Form 1120-RIC

Department of the Treasury

Internal Revenue Service 1994

Shareholder’s identifying number Regulated investment company’s identifying number

Shareholder’s name, address, and ZIP code Regulated investment company’s name, address, and ZIP code

1 Undistributed long-term capital gains for the year to be included in shareholder’s income 1

Tax paid by the RIC on the gains shown on line 1. Shareholder: See instructions on back of

Copy C for claiming the credit or refund of this tax.

2

2

For Paperwork Reduction Act Notice, see back of Copy A. Cat. No. 11858E Form 2439 (1994)

$

$

beginning , 1994, and ending , 19
Preparing and sending

the form to the IRS 8 min.

Instructions for Regulated

Investment Company

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from you.

You can write to both the IRS and the Office

of Management and Budget at the addresses

listed in the Instructions for Form 1120-RIC.

Type or print the name, address (including

ZIP code), and EIN of the fund as shown on

Form 2438, Regulated Investment Company

Undistributed Capital Gains Tax Return.

Section references are to the Internal

Revenue Code.

Paperwork Reduction Act Notice.—We ask

for the information on this form to carry out

the Internal Revenue laws of the United

States. You are required to give us the

information. We need it to ensure that you are

complying with these laws and to allow us to

figure and collect the right amount of tax.

Line 1.— Enter the shareholder’s share of

undistributed capital gains designated under

section 852(b)(3)(D) on line 11, Form 2438.

Complete all three copies of Form 2439 for

each shareholder for whom the RIC paid tax

on undistributed capital gains designated

under section 852(b)(3)(D).

Line 2.—Enter the amount of tax paid on the

amount from line 1 of Form 2439.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time

is:

Give Copies B and C to the shareholder by

the 60th day after the end of the fund’s tax

year.

Name, address, and identifying number.—

Type or print the shareholder’s name, address

(including ZIP code), and social security

number. If other than an individual, enter the

employer identification number (EIN). If a

shareholder is an individual retirement

arrangement (IRA), enter the identifying

number of the IRA trust. Do not enter the

social security number of the person for

whom the IRA is maintained.

Recordkeeping 1 hr., 55 min.

Attach Copy A of all Forms 2439 to Form

1120-RIC, U.S. Income Tax Return for

Regulated Investment Companies, when you

file it at the applicable IRS service center.

Learning about the

law or the form 6 min.

Note: If the shareholder is an individual

retirement arrangement (IRA), send Copies B

and C to the trustee or custodian of the IRA.

Do not send copies to the owner of the IRA.
Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy B

Attach to the shareholder’s income tax

return for the tax year that includes the

last day of the company’s tax year.

For calendar year 1994, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1994, and ending , 19

Shareholder’s identifying number Regulated investment company’s identifying number

Shareholder’s name, address, and ZIP code Regulated investment company’s name, address, and ZIP code

1 Undistributed long-term capital gains for the year to be included in shareholder’s income 1

Tax paid by the RIC on the gains shown on line 1. Shareholder: See instructions on back of

Copy C for claiming the credit or refund of this tax.

2

2

$

$
See Instructions for Shareholder on Back of Copy C
Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439

Copy C

For shareholder’s records For calendar year 1994, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1994, and ending , 19

Shareholder’s identifying number Regulated investment company’s identifying number

Shareholder’s name, address, and ZIP code Regulated investment company’s name, address, and ZIP code

1 1

Tax paid by the RIC on the gains shown on line 1. Shareholder: See instructions on back of

Copy C for claiming the credit or refund of this tax.

2

2

Undistributed long-term capital gains for the year to be included in shareholder’s income $

$
● Corporations and Foreign Corporations.—

See line 32f of Form 1120 (line 28f of Form

1120-A) and line 6f of Form 1120-F and their

instructions.

Instructions for Shareholder ● S Corporations and Partnerships.—See the

line 23 instructions for Schedule K-1 of Form

1120S and Form 1065. Section references are to the Internal Revenue

Code. ● Exempt Organizations and Certain

Trustees.—Organizations exempt from tax under

section 501(a) that are not subject to the

unrelated business income tax under section 511

can claim their refund by filing Form 990-T,

Exempt Organization Business Income Tax

Return, as follows.

The regulated investment company (RIC) has

elected to retain and pay tax on certain net

capital gain income it received during its tax

year. As a shareholder, you report your share of

this gain on your income tax return. This income

is not reported to you on Form 1099-DIV,

Dividends and Distributions.

1. Complete all three copies of Form 2439 for

each owner. The total undistributed long-term

capital gain and tax shown on the Form 2439 for

each owner must agree with the amounts on

Copy B that you received from the RIC.

2. Enter your name as ‘‘Nominee’’ and your

address, and the RIC’s, in the block for the

RIC’s address. Line 1.—Shareholders who are individuals report

this amount on Schedule D (Form 1040), Part II,

line 12. Shareholders that are corporations report

this amount on Schedule D (Form 1120), Part II,

line 6. Get Pub. 564, Mutual Fund Distributions.

Trustees for individual retirement

arrangements (IRAs) described in section 408

(including an account described in section

408(h)) file a single composite Form 990-T to

claim their refund. See the Instructions for Form

990-T.

3. Write “Nominee” in the upper right corner of

the Copy B.

4. Attach Copy A of the form you complete to

the Copy B.

Line 2.—This line contains your share of the tax

paid by the RIC on the net capital gain income it

did not distribute. You can get a refund or credit

of this tax as follows:

Note: A trustee or custodian of an IRA should

not send a copy of Form 2439 to the owner of

the IRA.

5. File them with your Internal Revenue

Service Center. (If you are a resident of a foreign

country, file with the Internal Revenue Service

Center, Philadelphia, PA 19255.)

● Nominees.—If you are not the actual owner of

the shares for which this form is issued, you

must:

● Individuals, Nonresident Aliens, and Estates

and Trusts.—See line 59 of Form 1040, line 57

of Form 1040NR, and line 24f of Form 1041, and

their instructions.

6. Give the actual owner copies B and C of

the forms you prepare.

1. Complete the heading (name and employer

identification number (EIN) of the exempt

organization) and the signature area.

2. Enter the credit on line 44e.

3. At the top of the return, write “Claim for

Refund shown on Form 2439.”

4. Attach Copy B of Form 2439.

A nominee has 90 days after the close of the

RIC’s tax year to complete items 1 through 6

above. However, a nominee acting as a

custodian of a unit investment trust described in

section 851(f)(1) has 70 days. A nominee who is

a resident of a foreign country has 150 days.