Form 2439 - Notice To Shareholder Of Undistributed Long-Term Capital Gains - 2012 Page 4
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8Instructions for the Shareholder
Box 1b. This amount is the unrecaptured section 1250 gain.
Individual filers and estates and trusts report this amount on line 11
Section references are to the Internal Revenue Code.
of the Unrecaptured Section 1250 Gain Worksheet in the Schedule
D (Form 1040) instructions.
What's New
Corporate shareholders of RICs and REITs will now have to enter
Box 1c. This amount applies to the portion of the amount in box 1a
the undistributed long-term capital gains from box 1a in Part II of
attributable to a section 1202 gain (sale of qualified small business
Form 8949, Sales and Other Dispositions of Capital Assets. See the
stock). Individual filers and estates and trusts, see Exclusion of Gain
instructions for box 1a below.
on Qualified Small Business (QSB) Stock in the Schedule D (Form
1040) instructions.
Reporting Information
Box 1d. This amount is the collectibles gain (28% rate gain),
Box 1a. This amount is your total undistributed long-term capital
portion of the amount in box 1a. Individual filers enter this amount
gain from your regulated investment company (RIC) or real estate
on line 4 of the 28% Rate Gain Worksheet in the Schedule D (Form
investment trust (REIT).
1040) instructions. Estates and trusts use this amount to complete
Report the total amount as a long-term gain on the appropriate
the 28% Rate Gain Worksheet in the Schedule D (Form 1041)
Schedule D. For example, individuals report this amount on line 11,
instructions.
column (h), of Schedule D (Form 1040). Estates and trusts report
Box 2. This amount is the tax paid by the RIC or REIT on the
this amount on Schedule D (Form 1041).
undistributed long-term capital gains shown in box 1a. You can
Corporate shareholders report this amount in Part II of Form
apply for a refund or credit of this tax as follows.
8949. See Form 8949, Schedule D (Form 1120), and the related
Individuals, Nonresident Aliens, and Estates and Trusts. See
instructions for details.
line 71 of Form 1040, line 67 of Form 1040NR, or line 24f of Form
If there is an amount in box 1b, 1c, or 1d, special instructions
1041, and the related instructions.
apply for entering those amounts on the appropriate Schedule D.
(Continued on the back of Copy C)
See Undistributed Capital Gains in the Schedule D (Form 1040) and
Schedule D (Form 1041) instructions.
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