Form 2439 - Notice To Shareholder Of Undistributed Long-Term Capital Gains - 2017 Page 2
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8Instructions for the Regulated Investment
RIC’s or REIT’s name, address, and identification number. Enter
the name, address (including ZIP code) and employer identification
Company (RIC) and the Real Estate
number (EIN) of the RIC or REIT as shown on Form 2438,
Investment Trust (REIT)
Undistributed Capital Gains Tax Return.
Shareholder’s identifying number, name, and address. Enter the
Section references are to the Internal Revenue Code.
shareholder’s social security number (SSN), name, and address
Reporting Information
(including ZIP code). If the shareholder is not an individual, enter the
1. Complete Copies A, B, C, and D for each shareholder for
EIN. If a shareholder is an IRA, enter the identification number of the
whom the regulated investment company (RIC) or real estate
IRA trust. Do not enter the SSN of the person for whom the IRA is
investment trust (REIT) paid tax on undistributed capital gains under
maintained.
section 852(b)(3)(D) or 857(b)(3)(D).
The RIC or REIT can truncate a shareholder's identifying number
2. Attach Copy A of all Forms 2439 to Form 1120-RIC or Form
on the Form 2439 the RIC or REIT sends to the shareholder.
1120-REIT when it is filed at the appropriate IRS service center.
Truncation is not allowed on the Form 2439 the RIC or REIT files
3. Furnish Copies B and C of Form 2439 to the shareholder by the
with the IRS. Also, the RIC or REIT cannot truncate its own
identification number on any form.
60th day after the end of the RIC’s or the REIT’s tax year.
4. Retain Copy D for the RIC’s or REIT’s records.
To truncate, where allowed, replace the first five digits of the
nine-digit number with asterisks (*) or Xs (for example, an
For a shareholder that is an individual retirement
▲
!
SSN xxx-xx-xxxx would appear as ***-**-xxxx or XXX-XX-xxxx). For
arrangement (IRA), send Copies B and C to the trustee or
more information, see Regulations section 301.6109-4.
custodian of the IRA. Do not send copies to the owner of
Box 1a. Enter the amount of undistributed capital gains from
the IRA.
CAUTION
line 11, Form 2438, allocable to the shareholder.
(Continued on the back of Copy D)
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