Form 2439 - Notice To Shareholder Of Undistributed Long-Term Capital Gains - 2017 Page 4
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8Instructions for the Shareholder
Box 1b. This amount is the unrecaptured section 1250 gain.
Individual filers report this amount on line 11 of the Unrecaptured
Section references are to the Internal Revenue Code.
Section 1250 Gain Worksheet in the Schedule D (Form 1040)
Reporting Information
instructions. Estates and trusts use this amount to complete the
Unrecaptured Section 1250 Gain Worksheet in the Schedule D
Shareholder's identifying number. For your protection, Form 2439
(Form 1041) instructions.
may show only the last four digits of your identifying number (social
Box 1c. This amount applies to the portion of the amount in box 1a
security number (SSN), etc.). However, the RIC or REIT has reported
attributable to a section 1202 gain (sale of qualified small business
your complete identifying number to the IRS.
stock). Individual filers, see Exclusion of Gain on Qualified Small
Box 1a. This amount is your total undistributed long-term capital
Business (QSB) Stock in the Schedule D (Form 1040) instructions.
gain from your regulated investment company (RIC) or real estate
Estates and trusts, see Exclusion of Gain on Qualified Small
investment trust (REIT).
Business (QSB) Stock (Section 1202) in the Schedule D (Form 1041)
Report the total amount as a long-term capital gain on the
instructions.
appropriate Schedule D. For example, individuals report this
Box 1d. This amount is the collectibles gain (28% rate gain), portion
amount on line 11, column (h), of Schedule D (Form 1040). Estates
of the amount in box 1a. Individual filers enter this amount on line 4 of
and trusts report this amount on Schedule D (Form 1041).
the 28% Rate Gain Worksheet in the Schedule D (Form 1040)
Corporate shareholders report this amount in Part II of Form
instructions. Estates and trusts use this amount to complete the 28%
8949. See Form 8949, Schedule D (Form 1120), and the related
Rate Gain Worksheet in the Schedule D (Form 1041) instructions.
instructions for details.
Box 2. This amount is the tax paid by the RIC or REIT on the
If there is an amount in box 1b, 1c, or 1d, special instructions
undistributed long-term capital gains shown in box 1a. You can
apply for entering those amounts on the appropriate Schedule D.
apply for a refund or credit of this tax as follows.
See Undistributed Capital Gains in the Schedule D (Form 1040) and
Schedule D (Form 1041) instructions.
(Continued on the back of Copy C)
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