VOID CORRECTED

2

OMB No. 1545-0145

Notice to Shareholder of Undistributed

Long-Term Capital Gains

1a

1b 1c

Copy A

1e

Attach to

Form 1120-RIC

or Form 1120-REIT

For Instructions

and Paperwork

Reduction Act

Notice, see back of

Copies A and D.

$

Form 2439 Cat. No. 11858E Department of the Treasury - Internal Revenue Service

Form 2439

Regulated investment company or real estate investment trust’s name,

address, and ZIP code

Regulated investment company or real estate investment trust’s

identification number

Shareholder’s identification number

Shareholder’s name, address, and ZIP code

Total undistributed long-term capital gains

28% rate gain Qualified 5-year gain

Tax paid by the regulated investment company or real estate

investment trust on the box 1a gains

Section 1202 gain

$

$

$

$

For calendar year 2002, or other tax year of the

regulated investment company or the

real estate investment trust

beginning , 2002, and

ending ,

(99)

20

1d Unrecaptured sec. 1250 gain

$

2002
Box 1b. Enter the shareholder’s allocable portion of the amount from box

1a attributable to 28% rate gain (e.g., a gain from “collectibles”). Do not

include any section 1202 gain in box 1b.

Box 1d. Enter the shareholder’s allocable portion of the amount from box

1a that has been designated as unrecaptured section 1250 gain from

certain depreciable real property.

Instructions for the Regulated Investment

Company and the Real Estate Investment Trust

RIC or REIT’s name, address, and identification number. Type or print

the name and address (including ZIP code) and the employer

identification number (EIN) of the RIC or REIT as shown on Form 2438,

Section references are to the Internal Revenue Code. Undistributed Capital Gains Tax Return.

Box 1a. Enter the amount of undistributed capital gains from line 11,

Form 2438, allocable to the shareholder.

● Complete Copies A, B, C, and D for each shareholder for whom 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)(D).

● 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.

Shareholder’s identification number, name, and address. Type or print

the shareholder’s social security number (SSN), name, and address

(including ZIP code). If the shareholder is other than an individual, enter

the EIN. If a shareholder is an IRA, enter the identification number of the

IRA trust. Do not enter the SSN of the person for whom the IRA is

maintained.

● Attach Copy A of all Forms 2439 to Form 1120-RIC or Form

1120-REIT when it is filed at the appropriate IRS service center.

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.

● Retain Copy D for your records.

(Continued on the back of Copy D.)

Reporting Information

Box 1c. Enter the shareholder’s allocable portion of the amount from box

1a attributable to qualified 5-year gain. Do not include any section 1202

gain or 28% rate gain in box 1c.
VOID CORRECTED

2

OMB No. 1545-0145

1a

1d

1b

Copy B

1c Attach to the

shareholder’s

income tax return

for the tax year

that includes the

last day of the RIC

or REIT’s tax year.

$

Form 2439 Department of the Treasury - Internal Revenue Service

Form 2439

Regulated investment company or real estate investment trust’s name,

address, and ZIP code

Regulated investment company or real estate investment trust’s

identification number

Shareholder’s identification number

Shareholder’s name, address, and ZIP code

Total undistributed long-term capital gains

Tax paid by the regulated investment company or real estate

investment trust on the box 1a gains

$

$

$

$

28% rate gain Qualified 5-year gain

Section 1202 gain

Notice to Shareholder of Undistributed

Long-Term Capital Gains

For calendar year 2002, or other tax year of the

regulated investment company or the

real estate investment trust

beginning , 2002, and

ending , 20

1e

$

Unrecaptured sec. 1250 gain

2002
● Corporations and Foreign Corporations. See line 32f of Form

1120 (line 28f of Form 1120-A) or line 6f of Form 1120-F and

the related instructions. All other corporations report this amount

on the line designated as “Credit for tax paid on undistributed

capital gains.”

Instructions for the Shareholder

● S Corporations, Partnerships, and Electing Large Partnerships. See

the line 23 instructions for Schedule K-1 of Form 1120S or the line 25

instructions for Schedule K-1 of Form 1065. Also see the line 27

instructions for Form 1065-B.

Section references are to the Internal Revenue Code.

Box 2. This box contains the tax paid by the RIC or REIT on the

undistributed long-term capital gains shown in box 1a. You can get a

refund or credit of this tax as follows:

● Individuals, Nonresident Aliens, and Estates and Trusts. See line 68

of Form 1040, line 63 of Form 1040NR, or line 24f of Form 1041, and the

related instructions.

(Continued on the back of Copy C.)

Reporting Information

Box 1a. The amount in this box is your total undistributed long-term

capital gain from your regulated investment company (RIC) or real estate

investment trust (REIT). 

Box 1b. The amount in this box applies to the portion of the amount in

box 1a attributable to 28% rate gain (e.g., a gain on the sale of

collectibles). Individual filers enter this amount on line 11, column (g) of

Schedule D (Form 1040). Estates and trusts enter this amount on line 7,

column (g) of Schedule D (Form 1041).

Box 1d. The amount in this box is the unrecaptured section 1250 gain.

Individual filers and estates and trusts report this amount on line 11 of

the Unrecaptured Section 1250 Gain Worksheet in the Instructions for

Schedule D.

Box 1e. The amount in this box applies to the portion of the amount in

box 1a attributable to a section 1202 gain (sale of qualified small

business stock). Individual filers and estates and trusts see Exclusion of

Gain on Qualified Small Business (QSB) Stock (Section 1202) in the

Schedule D instructions. Report the total amount as a long-term gain on the appropriate

Schedule D. For example, individuals enter this amount on line 11,

column (f) of Schedule D (Form 1040). Estates and trusts enter this

amount on line 7, column (f) of Schedule D (Form 1041). Corporate filers

enter this amount on line 6, Schedule D (Form 1120). If there is an

amount in box 1b, 1c, 1d, or 1e, special instructions apply for entering

those amounts on the appropriate Schedule D. Also, see Undistributed

Capital Gains in the Schedule D (Form 1040) and Schedule D (Form

1041) instructions.

Box 1c. The amount in this box is the qualified 5-year gain. Individuals

enter qualified 5-year gain on line 5 of the Qualified 5-year Gain

Worksheet for line 29 of Schedule D (Form 1040). Estates and trusts

enter this amount on line 5 of the Qualified 5-year Gain Worksheet for

line 27 of Schedule D (Form 1041).
VOID CORRECTED

2

OMB No. 1545-0145

1a

1d

1b

Copy C

1c

For shareholder’s

records.

$

Form 2439 Department of the Treasury - Internal Revenue Service

Form 2439

Regulated investment company or real estate investment trust’s name,

address, and ZIP code

Regulated investment company or real estate investment trust’s

identification number

Shareholder’s identification number

Shareholder’s name, address, and ZIP code

Total undistributed long-term capital gains

Tax paid by the regulated investment company or real estate

investment trust on the box 1a gains

$

$

$

$

28% rate gain Qualified 5-year gain

Section 1202 gain

Notice to Shareholder of Undistributed

Long-Term Capital Gains

For calendar year 2002, or other tax year of the

regulated investment company or the

real estate investment trust

beginning , 2002, and

ending , 20

1e

$

Unrecaptured sec. 1250 gain

2002
1. Complete Copies A, B, C, and D of Form 2439 for each owner. The

total undistributed long-term capital gains entered in box 1a, the amounts

entered in boxes 1b, 1c, 1d, and 1e, and the tax shown in box 2 on the

Form 2439 for each owner must agree with the amounts on Copy B that

you received from the RIC or REIT.

2. Enter your name as “Nominee” and your address in the block for the

RIC or REIT’s name and address, and the RIC or REIT’s name and

address in the same block.

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

received from the RIC or REIT and attach it to the Copy A you

completed.

4. File the Copy B you received (with an attached Copy A) with the

Internal Revenue Service Center where you file your income tax return. (If

you are a resident of a foreign country, file with the Internal Revenue

Service Center, Philadelphia, PA 19255.)

Note: A trustee or custodian of an IRA should not send a copy of Form

2439 to the owner of the IRA.

● Nominees. If you are not the actual owner of the shares for which this

form is issued, you must:

5. Give the actual owner Copies B and C of the forms you complete.

A nominee has 90 days after the close of the RIC or REIT’s tax year to

complete items 1 through 5 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.

1. By organizations exempt from tax under section 501(a) filing Form

990-T to claim their refund of income tax paid on undistributed long-term

capital gains, or

2. By trustees for individual retirement arrangements (IRAs) described

in section 408 (including accounts described in section 408(h)) filing a

single composite Form 990-T to claim the refund referred to above.

6. Keep Copy D for yourself.

Instructions for the Shareholder ( Continued)

● Exempt Organizations and Certain Trustees. See the instructions for

Form 990-T when it is filed in either of the following situations.
VOID CORRECTED

2

OMB No. 1545-0145

1a

1d

1b Copy D 1c

$

Form 2439 Department of the Treasury - Internal Revenue Service

Form 2439

Regulated investment company or real estate investment trust’s name,

address, and ZIP code

Regulated investment company or real estate investment trust’s

identification number

Shareholder’s identification number

Shareholder’s name, address, and ZIP code

Total undistributed long-term capital gains

Tax paid by the regulated investment company or real estate

investment trust on the box 1a gains

$

$

$

$ For records of the

regulated

investment

company or the

real estate

investment trust.

28% rate gain Qualified 5-year gain

Section 1202 gain

Notice to Shareholder of Undistributed

Long-Term Capital Gains

For calendar year 2002, or other tax year of the

regulated investment company or the

real estate investment trust

beginning , 2002, and

ending , 20

1e

$

Unrecaptured sec. 1250 gain

2002
Box 1e. The section 1202 gain is the portion of box 1a that is attributable

to the sale or exchange by the RIC of qualified small business stock

issued after August 10, 1993, and held for more than 5 years. Enter the

shareholder’s allocable portion of the amount from box 1a attributable to

a section 1202 gain. In addition, attach a statement that reports

separately for each designated section 1202 gain: the amount of the

section 1202 gain, the name of the corporation that issued the stock, the

dates on which the RIC acquired and sold the stock, and the

shareholder’s portion of the RIC’s adjusted basis and sales price of the

stock.

Preparing and sending

the form to the IRS 40 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would be

happy to hear from you. You can write to the IRS at the address listed in

the Instructions for Form 1120-RIC or Form 1120-REIT. 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.

Box 2. Enter the tax paid on the amount in box 1a.

The time needed to complete and file this form will vary depending on

individual circumstances. The estimated average time is:

Recordkeeping 2 hr., 52 min.

Learning about the

law or the form 35 min.

You are not required to provide the information requested on a form

that is subject to the Paperwork Reduction Act unless the form displays a

valid OMB control number. Books or records relating to a form or its

instructions must be retained as long as their contents may become

material in the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by section

6103.

Instructions for the Regulated Investment

Company and the Real Estate Investment Trust

( Continued)