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. Form 8949

    An Internal Revenue Service form implemented in tax year 2011 ...
  3. Equity Accounting

    A method of accounting whereby a corporation will document a ...
  4. 1040 Form

    The standard Internal Revenue Service (IRS) form that individuals ...
  5. Form 4506

    A tax form distributed by the Internal Revenue Service (IRS) ...
  6. Regulated Investment Company - ...

    A mutual fund, real estate investment trust (REIT) or unit investment ...
Related Articles
  1. Professionals

    Forms 3, 4 and 5

    These forms show the changes in ownership and purchases by the company's directors.
  2. Taxes

    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.
  3. Professionals

    General Issues

    General Issues
  4. Mutual Funds & ETFs

    Real Estate Investment Trusts (REITs)

    Real Estate Investment Trusts (REITs)
  5. Taxes

    What IRS Form 990 Tells About a Nonprofit

    Want a picture of an organization's activities? This annual form, open to the public, sums up everything from salaries paid to missions accomplished.
  6. Term

    What Is Section 1231 Property?

    Section 1231 property is depreciable business property that’s held for a year or longer.
  7. Taxes

    What's IRS Form 2848 Used For?

    It's a power of attorney tax form and here's what it can, and cannot, do.
  8. Taxes

    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.
  9. Taxes

    Employers: Don't Forget IRS Form 941

    Your obligations as an employer include various employment taxes. Use this form to report them.
  10. Savings

    Explaining Tax Returns

    A tax return is the form or forms used to file income taxes with the IRS.
RELATED FAQS
  1. 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 >>
  2. 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 >>
  3. What’s the difference between IRS Forms 1040 and 1040EZ?

    Though very similar, the differences between the 1040 and 1040EZ Forms are significant when it comes to filing your tax return. ... Read Answer >>
  4. What is the difference between a REIT and a real estate fund?

    A real estate fund invests in securities offered by public real estate properties directly or indirectly through Real Estate ... Read Answer >>
  5. What is the difference between an Equity REIT and a Mortgage REIT?

    Find out more about real estate investment trusts and the main differences between equity and mortgage real estate investment ... Read Answer >>
  6. 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 >>
Hot Definitions
  1. Law Of Demand

    A microeconomic law that states that, all other factors being equal, as the price of a good or service increases, consumer ...
  2. Cost Of Debt

    The effective rate that a company pays on its current debt. This can be measured in either before- or after-tax returns; ...
  3. Yield Curve

    A line that plots the interest rates, at a set point in time, of bonds having equal credit quality, but differing maturity ...
  4. Stop-Limit Order

    An order placed with a broker that combines the features of stop order with those of a limit order. A stop-limit order will ...
  5. Keynesian Economics

    An economic theory of total spending in the economy and its effects on output and inflation. Keynesian economics was developed ...
  6. Society for Worldwide Interbank Financial Telecommunications ...

    A member-owned cooperative that provides safe and secure financial transactions for its members. Established in 1973, the ...
Trading Center