Notice to Shareholder of Undistributed OMB No. 1545-0145

Long-Term Capital Gains Form 2439 Copy A

For calendar year 1995, or other tax year of the regulated investment company Attach to Form 1120-RIC

Department of the Treasury

Internal Revenue Service 1995

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

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

Copy C for information on 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 (1995)

$

$

beginning , 1995, 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 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.

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 Copy A, Copy B, and Copy C 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 of Form 2439 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 (SSN). 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.
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 1995, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1995, 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

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

Copy C for information on 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 1995, or other tax year of the regulated investment company

Department of the Treasury

Internal Revenue Service beginning , 1995, 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

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

Copy C for information on 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) 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.—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 you received from the RIC.

4. Attach Copy A of the form you complete to

this 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

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.

5. File Copy B with Copy A attached at 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.)

● 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 60 of Form 1040, line 57

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

their instructions.

6. Give the actual owner copies B and C of

the forms you prepare.

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.

shown on the Form 2439 for each owner must

agree with the amounts on Copy B that you

received from the RIC.

Printed on recycled paper