Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy A

For calendar year 1996, or other tax year of the regulated investment company Attach to Form 1120-RIC

Department of the Treasury

Internal Revenue Service 1996

Shareholder’s identification number (see instructions) Regulated investment company’s identification number (see instructions)

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

1 1

2 Enter tax paid by the RIC on the gains shown on line 1 2

For Paperwork Reduction Act Notice, see back of Copy A. Cat. No. 11858E Form 2439 (1996)

$

$

beginning , 1996, and ending , 19

Undistributed long-term capital gains for the year to be included in shareholder’s income (see instructions)

Shareholder: See instructions on back of Copy C.
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 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.

Regulated investment company’s

identification number, name, and address.—

Type or print the fund’s EIN, name, and address

(including ZIP code) 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 Copy A, Copy B, and Copy C of Form

2439 for each shareholder for whom the

regulated investment company (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 reported on 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 of Form 2439 to the

shareholder by the 60th day after the end of the

fund’s tax year.

Shareholder’s identification number, name,

and address.—Type or print the shareholder’s

social security number (SSN), the name, and

address (including ZIP code). If other than an

individual, enter the employer identification

number (EIN). If a shareholder is an IRA, enter

the identifying number of the IRA trust. Do not

enter the SSN 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

appropriate 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.

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.
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 1996, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1996, and ending , 19

Shareholder’s identification number Regulated investment company’s identification 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

2 Enter tax paid by the RIC on the gains shown on line 1 2

$

$

Shareholder: See instructions on back of Copy C.
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 1996, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1996, and ending , 19

Shareholder’s identification number Regulated investment company’s identification number

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

1 1

2 Enter tax paid by the RIC on the gains shown on line 1 2

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

$

Shareholder: See instructions on back of Copy C.
● Corporations and Foreign Corporations.—

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

Form 1120-A) or line 6f of Form 1120-F

and their instructions.

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

line 25 instructions for Schedule K-1 of Form

1065 or the line 23 instructions for Schedule K-1

of Form 1120S.

Section references are to the Internal Revenue

Code.

● Exempt Organizations and Certain

Trustees.—Organizations exempt from tax under

section 501(a) that are filing Form 990-T,

Exempt Organization Business Income Tax

Return, only to obtain a refund of income tax

paid on undistributed long-term capital gain,

should see the Instructions for Form 990-T for

information on claiming the refund.

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 Copy A, Copy B, and Copy C of

Form 2439 for each owner. The total

undistributed long-term capital gain and tax

2. Enter your name as “Nominee” and your

address in the block for the shareholder’s name

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

in the block for the RIC’s name and address.

Line 1.—Individuals report this amount on

Schedule D (Form 1040), Part II, line 12.

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 you received from the RIC and

attach the Copy A of Form 2439 you complete

to it.

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.)

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

for your share 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.

● 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 57 of Form 1040, line 54

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

their instructions.

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’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.

shown on the Form 2439 for each owner must

agree with the amounts on Copy B that you

received from the RIC.