Form 2439 - Notice To Shareholder Of Undistributed Long-Term Capital Gains - 2013 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,
Corporations (other than S Corporations). See Schedule J, line
the amounts entered in boxes 1b, 1c, and 1d and the tax shown in
19a of Form 1120 or line 5f of Form 1120-F, and the related
box 2 on the Form 2439 for each owner must agree with the
instructions. All other corporations report this amount on the line
amounts on Copy B that you received from the RIC or REIT.
designated as “Credit for tax paid on undistributed capital gains.”
2. Enter your name as “Nominee” and your address in the block
S Corporations, Partnerships, and Electing Large Partnerships.
for the RIC’s or REIT’s name and address, and the RIC’s or REIT’s
See the Specific Instructions for (Schedules K and K-1, Part III)
name and address in the same block.
(Form 1120S and 1065) for details on reporting each item to the
3. Write “Nominee” in the upper right corner of the Copy B you
shareholders and partners. For Electing Large Partnerships (ELPs),
received from the RIC or REIT and attach it to the Copy A you
see the line 27 Instructions for Form 1065-B.
completed.
Exempt Organizations and Certain Trustees. See the
4. File the Copy B you received (with an attached Copy A) with
instructions for Form 990-T if it is filed by:
the Internal Revenue Service Center where you file your income tax
1. Organizations exempt from tax under section 501(a) filing
return.
Form 990-T to claim their refund of income tax paid on
5. Give the actual owner Copies B and C of the forms you
undistributed long-term capital gains, or
complete.
2. Trustees for individual retirement arrangements (IRAs)
6. Copy D is to be maintained by the RIC or REIT.
described in section 408 (including accounts described in section
A nominee has 90 days after the close of the RIC’s or REIT’s tax
408(h)) filing a single composite Form 990-T to claim the refund
year to complete items 1 through 5 above. However, a nominee
referred to above.
acting as a custodian of a unit investment trust described in section
Nominees. If you are not the actual owner of the shares for which
851(f)(1) has 70 days. A nominee who is a resident of a foreign
this form is issued, you must do the following.
country has 150 days.
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