Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains

DEFINITION of 'Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains'

A tax form distributed by the Internal Revenue Service (IRS) that notifies a shareholder of undistributed long-term capital gains, unrecaptured section 1250 gains and small business stock (section 1202) gains. Form 2439 is completed by a real estate investment trust (REIT) or a regulated investment company (RIC).


A copy of Form 2439 is attached to Form 1120-RIC or Form 1120-REIT.

BREAKING DOWN 'Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains'

Taxpayers should report the total amount of undistributed long-term capital gains and unrecaptured section 1250 gains from Form 2439 in Schedule D. Individuals, non-resident aliens, estates and trusts can find additional guidance in Form 1040.

RELATED TERMS
  1. Unrecaptured Section 1250 Gain

    A type of depreciation-recapture income that is realized on the ...
  2. Equity Accounting

    A method of accounting whereby a corporation will document a ...
  3. Form 1099-DIV

    A form sent to investors by investment fund companies. The form ...
  4. Form 1099-R

    An Internal Revenue Service (IRS) form with which an individual ...
  5. Schedule D

    A U.S. income tax form used by taxpayers to report their realized ...
  6. Form 6781: Gains And Losses From ...

    A tax form distributed by the Internal Revenue Service (IRS) ...
Related Articles
  1. Personal Finance

    6 Tax Forms for Investors Who Have Money Abroad

    If you're a U.S. citizen or resident, and you own assets in other countries, you might need to file these six forms with the government.
  2. ETFs & Mutual Funds

    At Look at REITS vs. Real Estate Mutual Funds (ESRT, TRREX)

    REITs and real estate mutual funds have their differences, but they both offer liquidity and easy access to diversified real estate assets.
  3. Trading

    The REIT Way

    Ever considered investing in real estate? Read about the REIT and see if it's the investment for you.
  4. ETFs & Mutual Funds

    Add Some Real Estate To Your Portfolio

    From REITs to owning your own home, find out how diversify your portfolio with real estate assets.
  5. Retirement

    Retirement Plan Tax Form 5329: When To File

    Read this if you've taken early distributions or owe excess-contribution or excess-accumulation penalties.
  6. Personal Finance

    What IRS Form 8949 Is For

    Selling a painting or that lake property? Disposing of your fossil fuel stocks? You need to know about this IRS form.
  7. Retirement

    Employers: Don't Forget IRS Form 941

    Your obligations as an employer include various employment taxes. Use this form to report them.
  8. Personal Finance

    What's IRS Form 2848 Used For?

    It's a power of attorney tax form and here's what it can, and cannot, do.
  9. Personal Finance

    Don't Let Inaccurate Tax Forms Get You Audited!

    Copying in numbers directly from your tax forms can end up with you paying more (or less) taxes than you owe.
  10. Managing Wealth

    These Are the 5 Financial Products/Services the Ultra-Rich Care About

    Learn about the financial products and services that wealthy individuals make use of to cater to their planning and wealth management goals and needs.
RELATED FAQS
  1. What is the difference between a REIT and a real estate fund?

  2. When would I have to fill out a Schedule D IRS form?

    In general, taxpayers who have short-term capital gains, short-term capital losses, long-term capital gains or long-term ... Read Answer >>
  3. Who needs to fill out IRS Form Schedule B?

    If you have several investments, there's a good chance you'll need to fill out a IRS Form Schedule B. Read Answer >>
  4. What average annual return is typical for a long term investment in the real estate ...

    Learn what the average annual return on real estate investments has been over the past 20 years and how it compares to the ... Read Answer >>
  5. What is IRS Form W-2 used for?

    Any employer who pays an employee $600 or more for the year, including noncash forms of remuneration, must file a form W-2 ... Read Answer >>
  6. Can mutual funds invest in REITs?

    Learn about mutual funds that invest in real estate investment trusts and have their shares traded on major U.S. stock exchanges ... Read Answer >>
Hot Definitions
  1. Poison Pill

    A strategy used by corporations to discourage hostile takeovers. With a poison pill, the target company attempts to make ...
  2. Glass-Steagall Act

    An act the U.S. Congress passed in 1933 as the Banking Act, which prohibited commercial banks from participating in the investment ...
  3. Quantitative Trading

    Trading strategies based on quantitative analysis which rely on mathematical computations and number crunching to identify ...
  4. Bond Ladder

    A portfolio of fixed-income securities in which each security has a significantly different maturity date. The purpose of ...
  5. Duration

    A measure of the sensitivity of the price (the value of principal) of a fixed-income investment to a change in interest rates. ...
  6. Dove

    An economic policy advisor who promotes monetary policies that involve the maintenance of low interest rates, believing that ...
Trading Center