Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy A

For calendar year 1991 or other tax year of the regulated investment company Attach to Form 1120-RIC

Department of the Treasury

Internal Revenue Service beginning , 1991, and ending , 19 1991

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 $

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

C for claiming credit or refund of this tax.)

2

$

For Paperwork Reduction Act Notice, see back of Copy A. Cat. No. 11858E Form 2439 (1991)
Preparing and sending

the form to the IRS 8 min.

trust. Do not enter the social security

number of the person for whom the IRA is

maintained.)

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.

3. 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.

4. Enter on line 1 the shareholder’s share

of undistributed capital gains included on

line 11, Form 2438. 1. Complete all three copies of this form

for each shareholder for whom the RIC

paid tax on undistributed capital gains

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

5. Enter on line 2 the amount of tax paid

on the amount shown on line 1 of Form

The time needed to complete and file 2439.

this form will vary depending on individual

circumstances. The estimated average time

is:

6. Give copies B and C to the

shareholder by the 60th day after the end

of the fund’s tax year.

2. 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). (However, if a shareholder is an

individual retirement arrangement (IRA),

enter the identifying number of the IRA

Recordkeeping 1 hr., 55 min. 7. When Form 1120-RIC, U.S. Income

Tax Return for Regulated Investment

Companies, is filed, attach Copy A of all

Forms 2439.

Learning about the

law or the form 6 min.
Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy B

To be attached to shareholder’s income

tax return for the tax year that includes

the last day of the company’s tax year.

For calendar year 1991 or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1991, 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 $

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

C for claiming credit or refund of this tax.)

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 1991 or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1991, 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 $

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

C for claiming credit or refund of this tax.)

2

$
after the close of the investment company’s tax

year. (A nominee acting as a custodian of a unit

investment trust described in section 851(f)(1)

has 70 days. Nominee residents of a foreign

country have 150 days.)

● Nonresident Aliens.—See Form 1040NR. Instructions for Shareholder ● Foreign Corporations.—See Form 1120F. (Section references are to the Internal Revenue

Code.) ● Exempt Organizations and Certain

Trustees.—Organizations exempt from tax under

section 501(a) (and to which section 511 does

not apply) should claim their refund by filing

Form 990-T, Exempt Organization Business

Income Tax Return, as follows: (1) Complete the

heading (using the name and EIN of the exempt

organization) and signature area, (2) enter the

refund or credit on the appropriate lines, and (3)

indicate at the top of the return “Claim for

Refund Shown on Form 2439.”

The regulated investment company (RIC) named

on the front of this form has elected under the

Internal Revenue Code to keep and pay income

tax on certain net capital gain income it received

during its tax year. As a shareholder, you are

required to report your share of this gain on your

tax return. This income is not reported to you on

Form 1099-DIV.

(1) Complete all three copies of Form 2439 for

each owner. The total undistributed long-term

capital gain and tax shown on Form 2439

prepared for each owner should agree with the

amounts on the Copy B that you received from

the RIC. You can get Form 2439 from most IRS

offices.

(2) Enter your name as ‘‘Nominee’’ and your

address, as well as that of the RIC, in the block

provided for the RIC’s address.

Shareholders who are individuals must report

the line 1 amount on Schedule D (Form 1040),

Part II (Long-Term Capital Gains and Losses).

Shareholders that are corporations must report

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

(Long-Term Capital Gains and Losses). See Pub.

564, Mutual Fund Distributions.

Trustees for individual retirement accounts

(IRAs) described in section 408 (including a

custodial account described in section 408(h))

should file a single composite Form 990-T to

claim their refund. See the Instructions for Form

990-T.

(3) Write the word “Nominee” in the upper

right corner of the Copy B that you receive from

the RIC.

(4) Attach Copy A of the form you complete to

Line 2 of this form contains your share of the the Copy B you receive from the RIC.

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:

Caution: 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 them with the Internal Revenue ● Nominees.—If you are not the actual owner of Service Center, Philadelphia, PA 19255.)

the shares for which this form is issued, you

must take the following actions within 90 days

● Individuals, Fiduciaries, Partnerships, and

Corporations.—See the instructions for your tax

return.

(6) Give the actual owner copies B and C of

the forms you prepare.