IRS Form 2439

2025 Printable Template

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Form last updated: 03/2024. Please verify this is the current version before use.

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What is a 2439 used for?

Form 2439 is issued by regulated investment companies and real estate investment trusts to notify shareholders of undistributed long-term capital gains. This form helps shareholders report these gains on their tax returns.

Who needs to fill out a 2439 form

Shareholders who receive undistributed long-term capital gains from regulated investment companies or real estate investment trusts.

How to fill out a 2439 online?

Follow these steps to complete your 2439 form online.

Step 1
Step 1
Receive Form 2439 from the investment company or trust.
Step 2
Step 2
Review the information provided, including undistributed gains and taxes paid.
Step 3
Step 3
Use the information to complete your tax return, typically on Schedule D of Form 1040.
Step 4
Step 4
Retain Form 2439 for your records.

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Frequently Asked Questions

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Form 2439 is used to inform shareholders of undistributed long-term capital gains from investment companies or trusts, which must be reported on their tax returns.

Shareholders do not file Form 2439; it is provided to them by the investment company or trust.

Report the undistributed capital gains on Schedule D of Form 1040 and adjust your basis accordingly.

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