IRS Form 2439 is used by regulated investment companies (RICs) or real estate investment trusts (REITs) to report the amount of undistributed long-term capital gains to shareholders.
Use our fillable Form 2439 for reporting. Just open the form, enter the required information online in our PDF editor, and download it. No software installation required.
IRS Form 2439 is used by regulated investment companies (RICs) or real estate investment trusts (REITs) to report the amount of undistributed long-term capital gains to shareholders.
Use our fillable Form 2439 for reporting. Just open the form, enter the required information online in our PDF editor, and download it. No software installation required.
Form 2439 is used to report undistributed long-term capital gains to shareholders of regulated investment companies (RICs) or real estate investment trusts (REITs). Then, they can use this information to claim credits on taxes the company paid on their behalf.
Form 2439 is used by RICs and REITs to report the undistributed capital gains both to the IRS and the shareholders. However, shareholders use it, too; they don’t fill it out, but they add the information from this form to their income tax returns.
Form 2439 due date depends on the person/entity filing the form. If it’s filed alongside Form 1120-RIC or 1120-REIT, it has the same deadline as these documents. This is generally the 15th day of the fourth month after the end of the company's tax year, which is April 15th for calendar-year filers.
On the other hand, when it comes to delivering it to shareholders, this should be done by the 60th day after the end of the company’s tax year. If the tax year coincides with the calendar year, this date falls around March 1st.
If Form 2439 isn’t submitted, shareholders may miss out on the opportunity to claim the tax credit they are entitled to. Furthermore, discrepancies between an income tax return and the IRS’s records may trigger additional checks and audits.
If you’re a shareholder, you should attach your copy of Form 2439 to your income tax return (Form 1040) and submit it either by mail or electronically. On the other hand, RICs and REITs should attach one copy (Copy A) to their corporation income tax return, furnish two copies to the shareholder (Copy B and C), and retain one (Copy D) for their personal records.
You can get a blank Form 2439 from pdf.net or the official IRS website. Once you have it, open it in our PDF editor and fill it out online.
Yes, you can submit Form 2439 electronically to the IRS by using the Modernized e-File (MeF) platform. You can also furnish it to shareholders via email or a different file-sharing service.
If your Form 2439 is missing information, you should contact the issuer immediately and ask for an amended one. In case you have already used it to fill out and submit Form 1040, you’ll need to file Form 1040-X with an updated Form 2439 to replace the incorrect documents.
You can fill out Form 2439 online by opening it in our PDF editor and typing the information directly into the empty fields.
This form is free to view and edit, but you need a subscription plan if you want to download it to your device.
You can’t correct mistakes on Form 2439 yourself, so you must contact the issuer and ask for amendments. If you’ve already submitted it with your income tax return, file Form 1040-X with the updated Form 2439 to replace the incorrect documents. To avoid delays and complications, double-check your document and compare it to a Form 2439 example to ensure nothing’s missing.
There’s no clear timeframe for processing Form 2439, but it can take several weeks to several months. This form isn’t processed as a standalone, but rather as part of the package with the income tax return.
The information from Form 2439 is reported on Schedule D of Form 1040, line 11, column (h). This section is called Undistributed Capital Gains.