Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy A

For calendar year 1992, or other tax year of the regulated investment company Attach to Form 1120-RIC

Department of the Treasury

Internal Revenue Service beginning , 1992, and ending , 19 1992

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 company 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 (1992)

$

$
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 this form 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.

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

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 1992, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1992, 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 company 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 1992, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1992, 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 company 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 $

$
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) claim their refund by filing Form

990-T, Exempt Organization Business Income

Tax Return, as follows:

The regulated investment company (RIC) 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 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

prepared for each owner must agree with the

amounts on the Copy B that you received from

the RIC. Form 2439 is available 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.

Line 1.—Shareholders who are individuals report

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

line 9d. Shareholders that are corporations

report this amount on Schedule D (Form 1120),

Part II, line 6. 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))

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

the Copy B you receive from the RIC.

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 them 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 take the following steps 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.

1. Complete the heading (using the name and

employer identification number (EIN) of the

exempt organization) and signature area,

2. Enter the credit on line 44e, and

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

Refund Shown on Form 2439.”