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

AAA

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.

INVESTOPEDIA EXPLAINS '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. Form 2848: Power of Attorney and ...

    A tax form distributed by the Internal Revenue Service (IRS) ...
  2. Schedule D

    A U.S. income tax form used by taxpayers to report their realized ...
  3. Unrecaptured Section 1250 Gain

    A type of depreciation-recapture income that is realized on the ...
  4. Real Estate Investment Trust - ...

    A security that sells like a stock on the major exchanges and ...
  5. Regulated Investment Company - ...

    A mutual fund, real estate investment trust (REIT) or unit investment ...
  6. Strategic Management

    The management of an organization’s resources in order to achieve ...
Related Articles
  1. Inaccurate Tax Return, Now What?
    Taxes

    Inaccurate Tax Return, Now What?

  2. The Basics Of REIT Taxation
    Taxes

    The Basics Of REIT Taxation

  3. Tablets To 1040s: How Taxes Began
    Taxes

    Tablets To 1040s: How Taxes Began

  4. How To Analyze Real Estate Investment ...
    Home & Auto

    How To Analyze Real Estate Investment ...

comments powered by Disqus
Hot Definitions
  1. Days Sales Of Inventory - DSI

    A financial measure of a company's performance that gives investors an idea of how long it takes a company to turn its inventory ...
  2. Accounts Payable - AP

    An accounting entry that represents an entity's obligation to pay off a short-term debt to its creditors. The accounts payable ...
  3. Ratio Analysis

    Quantitative analysis of information contained in a company’s financial statements. Ratio analysis is based on line items ...
  4. Days Payable Outstanding - DPO

    A company's average payable period. Calculated as: ending accounts payable / (cost of sales/number of days).
  5. Net Sales

    The amount of sales generated by a company after the deduction of returns, allowances for damaged or missing goods and any ...
  6. Over The Counter

    A security traded in some context other than on a formal exchange such as the NYSE, TSX, AMEX, etc. The phrase "over-the-counter" ...
Trading Center