Form 2439 - Notice To Shareholder Of Undistributed Long-Term Capital Gains - 2017 Page 6
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8Instructions for the Shareholder (Continued)
1. Complete Copies A, B, C, and D of Form 2439 for each owner.
The total undistributed long-term capital gains entered in box 1a,
Individuals, Nonresident Aliens, and Estates and Trusts. See
the amounts entered in boxes 1b, 1c, and 1d and the tax shown in
line 73 of Form 1040, line 69 of Form 1040NR, or line 24f of Form
box 2 on the Form 2439 for each owner must agree with the
1041, and the related instructions.
amounts on Copy B that you received from the RIC or REIT.
Corporations (other than S Corporations). See Schedule J, line
2. Enter your name as “Nominee” and your address in the block
19a of Form 1120 or line 5f of Form 1120-F, and the related
for the RIC’s or REIT’s name and address, and the RIC’s or REIT’s
instructions. All other corporations report this amount on the line
name and address in the same block.
designated as “Credit for tax paid on undistributed capital gains.”
3. Write “Nominee” in the upper right corner of the Copy B you
S Corporations, Partnerships, and Electing Large Partnerships.
received from the RIC or REIT and attach it to the Copy A you
See the Specific Instructions for (Schedules K and K-1, Part III)
completed.
(Forms 1120S and 1065) for details on reporting each item to the
4. File the Copy B you received (with an attached Copy A) with
shareholders and partners. For Electing Large Partnerships (ELPs),
the Internal Revenue Service Center where you file your income tax
see the instructions for line 27 in the Instructions for Form 1065-B.
return.
Exempt Organizations and Certain Trustees. See the Instructions
5. Give the actual owner Copies B and C of the forms you
for Form 990-T if it is filed by:
complete.
1. Organizations exempt from tax under section 501(a) filing Form
6. Copy D is to be maintained by the RIC or REIT.
990-T to claim their refund of income tax paid on undistributed
A nominee has 90 days after the close of the RIC’s or REIT’s tax
long-term capital gains, or
year to complete items 1 through 5 above. However, a nominee
2. Trustees for individual retirement arrangements (IRAs)
acting as a custodian of a unit investment trust described in section
described in section 408 (including accounts described in section
851(f)(1) has 70 days. A nominee who is a resident of a foreign
408(h)) filing a single composite Form 990-T to claim the refund
country has 150 days.
referred to above.
Nominees. If you are not the actual owner of the shares for which
this form is issued, you must do the following.
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