# Form 2439

URL: https://pdf.net/pdf-forms/tax-forms/form-2439
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Filed annually

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.

## Versions

- 2021 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/e4b3328d8adaf06726f06aa497c81a807cb33aa5.pdf)

## How to Fill Out Form 2439

1. If you work for a REIT or RIC, open Form 2439 in our editor.
2. Complete all four copies of the document according to the Form 2439 instructions.
3. Attach Copy A to Form 1120-RIC or 1120-REIT and file with the IRS.
4. Send Copies B and C to the shareholder.
5. Retain Copy D for your own records.
6. If you’re a shareholder, attach Copy B to Form 1040 and file with the IRS. Retain Copy C for your personal records.

## Facts

### What Is Form 2439 Used For?

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.

### Who Should Use Form 2439?

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.

### When Is the Form 2439 Due?

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.

### What Happens If Form 2439 Is Not Submitted?

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.

### How and Where Do I File Form 2439?

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.

## Related forms

- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Schedule D (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-d-form-1040)
- [Schedule B (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-b-form-1040)
- [Form 1116](https://pdf.net/pdf-forms/tax-forms/form-1116)
- [Form 1040-X](https://pdf.net/pdf-forms/tax-forms/form-1040-x)