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                                     VOID  CORRECTED
Name, address, and ZIP code of RIC or REIT     OMB No. 1545-0123      Notice to Shareholder of Undistributed 
                                                                                Long-Term Capital Gains
                                                                             For calendar year 2020, or other tax year 
                                               2020                   of the regulated investment company (RIC) or the 
                                                                                real estate investment trust (REIT)
                                                                                beginning              , 2020, and
                                                                                ending                 , 20
                                               Form 2439
Identification number of RIC or REIT       1a Total undistributed long-term capital gains
                                                                                                           Copy A 
Shareholder’s identifying number           1b Unrecaptured section 1250 gain                               Attach to 
                                                                                                           Form 1120-RIC 
                                                                                                       or Form 1120-REIT.
Shareholder’s name, address, and ZIP code  1c Section 1202 gain              1d Collectibles (28%) gain
                                                                                                           For Instructions 
                                           2   Tax paid by the RIC or REIT on the box 1a gains             and Paperwork 
                                                                                                           Reduction Act 
                                                                                                       Notice, see back of 
                                                                                                           Copies A and D.
Form 2439 Cat. No. 11858E                      www.irs.gov/Form2439             Department of the Treasury - Internal Revenue Service

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Instructions for the Regulated Investment RIC’s or REIT’s name, address, and identification number. Enter
the name, address (including ZIP code) andemployer identification
Company (RIC) and the Real Estate number (EIN) of the RIC or REIT asshown on Form 2438,
Investment Trust (REIT) Undistributed Capital Gains Tax Return.
Section references are to the Internal Revenue Code. Shareholder’s identifying number, name, and address. Enter the
shareholder’s social security number (SSN), name,and address
Reporting Information (including ZIP code). If the shareholder is notan individual, enter the
1. Complete Copies A, B, C, and D for each shareholder for EIN. If a shareholder is an IRA, enter theidentification number of the
whom the regulated investment company (RIC) or real estate IRA trust. Do not enter the SSN ofthe person for whom the IRA is
investment trust (REIT) paid tax on undistributed capital gainsunder maintained.
section 852(b)(3)(D) or 857(b)(3)(C). The RIC or REIT can truncate a shareholder’s identifying number
2. Attach Copy A of all Forms 2439 to Form 1120-RIC orForm on the Form 2439 the RIC or REIT sends to the shareholder.
1120-REIT when it is filed at the appropriate IRS servicecenter. Truncation is not allowed on the Form 2439 the RIC or REIT files
3. Furnish Copies B and C of Form 2439 to the shareholderby the with the IRS. Also, the RIC or REIT cannot truncate its own
60th day after the end of the RIC’s or the REIT’s tax year. identification number on any form.
4. Retain Copy D for the RIC’s or REIT’s records. To truncate, where allowed, replace the first 5 digits of the 9-digit
For a shareholder that is an individual retirement number with asterisks (*) or Xs (for example, an SSN xxx-xx-xxxx
arrangement (IRA), send Copies B and C to the trustee or would appear as ***-**-xxxx or XXX-XX-xxxx). For more information,
▲! custodian of the IRA. Do not send copies to the owner of see Regulations section 301.6109-4.
CAUTION the IRA. Box 1a. Enter the amount of undistributed capital gains from line
11, Form 2438, allocable to the shareholder.
(Continued on the back of Copy D)

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                                     VOID  CORRECTED
Name, address, and ZIP code of RIC or REIT     OMB No. 1545-0123 Notice to Shareholder of Undistributed 
                                                                                Long-Term Capital Gains
                                                                             For calendar year 2020, or other tax year 
                                               2020              of the regulated investment company (RIC) or the 
                                                                                real estate investment trust (REIT)
                                                                                beginning               , 2020, and
                                                                                ending                  , 20
                                               Form 2439
Identification number of RIC or REIT       1a Total undistributed long-term capital gains
                                                                                                            Copy B  
Shareholder’s identifying number           1b Unrecaptured section 1250 gain                                Attach to the 
                                                                                                            shareholder’s 
                                                                                                            income tax return 
Shareholder’s name, address, and ZIP code  1c Section 1202 gain              1d Collectibles (28%) gain     for the tax year 
                                                                                                            that includes the 
                                           2   Tax paid by the RIC or REIT on the box 1a gains              last day of the 
                                                                                                            RIC’s or REIT’s 
                                                                                                            tax year.

Form 2439                                  www.irs.gov/Form2439                 Department of the Treasury - Internal Revenue Service

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Instructions for the Shareholder Box 1b. This amount is the unrecaptured section 1250 gain.
Section references are to the Internal Revenue Code. Individual filers report this amount on line11 of theUnrecaptured
Section 1250 Gain Worksheetin theSchedule D (Form 1040)
Reporting Information instructions. Estates and trusts use this amount to complete the
Shareholder’s identifying number.For your protection, Form 2439 Unrecaptured Section 1250 Gain Worksheetin the Schedule D
may show only the last four digits of your identifying number (social (Form 1041) instructions.
security number (SSN), etc.). However, the RIC or REIT has reported Box 1c. This amount applies to the portion of the amount in box1a
your complete identifying number to the IRS. attributable to a section 1202 gain (sale of qualified smallbusiness
Box 1a. This amount is your total undistributed long-term capital stock). Individual filers, see Exclusion of Gain on Qualified Small
gain from your regulated investment company (RIC) or realestate Business (QSB) Stock in theSchedule D (Form 1040) instructions.
investment trust (REIT). Estates and trusts, see Exclusion of Gain on Qualified Small
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 amount Box 1d. This amount is the collectibles gain (28% rate gain)portion
on line 11, column (h), of Schedule D (Form 1040). Estates and of the amount in box 1a. Individual filers enter thisamount on line 4
trusts report this amount on Schedule D (Form 1041). of the 28% Rate Gain Worksheet in theSchedule D (Form 1040)
Corporate shareholders report this amount in Part II of Form instructions. Estates and trusts use this amount to complete the
8949. See Form 8949, Schedule D (Form 1120), and the related 28% Rate Gain Worksheet in theSchedule D (Form 1041)
instructions for details. instructions.
If there is an amount in box 1b, 1c, or 1d, special instructions Box 2. This amount is the tax paid by the RIC or REIT on the
apply for entering those amounts on the appropriate Schedule D. undistributed long-term capital gains shown in box 1a. You can
See Undistributed Capital Gains in the Schedule D (Form 1040) apply for a refund or credit of this tax as follows.
and Schedule D (Form 1041) instructions. (Continued on the back of Copy C)

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                                     VOID  CORRECTED
Name, address, and ZIP code of RIC or REIT     OMB No. 1545-0123 Notice to Shareholder of Undistributed 
                                                                               Long-Term Capital Gains
                                                                            For calendar year 2020, or other tax year 
                                               2020              of the regulated investment company (RIC) or the 
                                                                               real estate investment trust (REIT)
                                                                               beginning               , 2020, and
                                                                               ending                  , 20
                                               Form 2439
Identification number of RIC or REIT       1a Total undistributed long-term capital gains

Shareholder’s identifying number           1b Unrecaptured section 1250 gain
                                                                                                           Copy C  
Shareholder’s name, address, and ZIP code  1c Section 1202 gain             1d Collectibles (28%) gain     For shareholder’s 
                                                                                                           records.
                                           2   Tax paid by the RIC or REIT on the box 1a gains

Form 2439                                  www.irs.gov/Form2439                Department of the Treasury - Internal Revenue Service

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Instructions for the Shareholder (Continued) 1. Complete Copies A, B, C, and D of Form 2439 for eachowner.
Individuals, nonresident aliens, and estates and trusts. See The total undistributed long-term capital gains entered inbox 1a;
line 12a of Schedule 3 (Form 1040) or Schedule G, line 16a ofForm the amounts entered in boxes 1b, 1c, and 1d and thetax shown in
1041, and the related instructions. box 2 on the Form 2439 for each owner mustagree with the
amounts on Copy B that you received from theRIC or REIT.
Corporations (other than S corporations). See Schedule J, line 2. Enter your name as “Nominee” and your address in theblock
20a 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’sor REIT’s
instructions. All other corporations report this amount onthe line name and address in the same block.
designated as “Credit for tax paid onundistributed capital gains.”
S corporations and partnerships. See the Specific Instructions for 3. Write “Nominee” in the upper right corner of the Copy Byou
Schedules K andK-1, Part III (Forms 1120-S and 1065) for details received from the RIC or REIT and attach it to the Copy Ayou
on reporting eachitem to the shareholders and partners. completed.
Exempt organizations and certain trustees. See theInstructions 4. File the Copy B you received (with an attached Copy A)with
for Form 990-T if it is filed by: the Internal Revenue Service Center where you file yourincome tax
return.
1. Organizations exempt from tax under section 501(a) filingForm 5. Give the actual owner Copies B and C of the forms you
990-T to claim their refund of income tax paid onundistributed complete.
long-term capital gains, or
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 insection 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 therefund 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 forwhich 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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                                     VOID  CORRECTED
Name, address, and ZIP code of RIC or REIT     OMB No. 1545-0123 Notice to Shareholder of Undistributed 
                                                                                Long-Term Capital Gains
                                                                             For calendar year 2020, or other tax year 
                                               2020              of the regulated investment company (RIC) or the 
                                                                                real estate investment trust (REIT)
                                                                                beginning               , 2020, and
                                                                                ending                  , 20
                                               Form 2439
Identification number of RIC or REIT       1a Total undistributed long-term capital gains

Shareholder’s identifying number           1b Unrecaptured section 1250 gain                                Copy D  
                                                                                                        For records of the 
                                                                                                            regulated 
Shareholder’s name, address, and ZIP code  1c Section 1202 gain              1d Collectibles (28%) gain     investment 
                                                                                                            company or the 
                                           2   Tax paid by the RIC or REIT on the box 1a gains              real estate 
                                                                                                            investment trust.

Form 2439                                  www.irs.gov/Form2439                 Department of the Treasury - Internal Revenue Service

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Instructions for the RIC and the REIT Paperwork Reduction Act Notice. We ask for the informationon
(Continued) this form to carry out the Internal Revenue laws of the United
Box 1b. Enter the shareholder’s allocable portion of the amount States. You are required to give us the information. We need it to
from box 1a that has been designated as unrecaptured section ensure that you are complying with these laws and to allow us to
1250 gain from the disposition of depreciable real property. figure and collect the right amount of tax.
Box 1c. The section 1202 gain is the portion of box 1a that is You are not required to provide the information requested on a
attributable to the sale or exchange by the RIC of qualified small form that is subject to the Paperwork Reduction Act unless the form
business stock issued after August 10, 1993, and held for morethan displays a valid OMB control number. Books or records relating to a
5 years. Enter the shareholder’s allocable portion of theamount form or its instructions must be retained as long as their contents
from box 1a attributable to a section 1202 gain. Inaddition, attach a may become material in the administration of any Internal Revenue
statement that reports separately for eachdesignated section 1202 law. Generally, tax returns and return information are confidential,
gain the following information: the amount of the section 1202gain, as required by section 6103.
the name of the corporation that issued the stock, thedates on The time needed to complete and file this form will vary depending
which the RIC acquired and sold the stock, and theshareholder’s on individual circumstances. The estimated burden for business
portion of the RIC’s adjusted basis and sales priceof the stock. taxpayers filing this form is approved under OMB control number
Box 1d. Enter the shareholder’s allocable portion of the amount 1545-0123 and is included in the estimates shown in the instructions
from box 1a attributable to collectibles gain (28% rate gain).Do not for their business income tax return.
include any section 1202 gain in box 1d. If you have comments concerning the accuracy of these time
Box 2. Enter the tax paid on the amount in box 1a. estimates or suggestions for making this form simpler, we would
Future developments. For the latest information about be happy to hear from you. You can send us comments from
developments related to Form 2439 and its instructions, such as www.irs.gov/FormComments. Or you can write to the Internal
legislation enacted after they were published, go to Revenue Service, Tax Forms and Publications Division, 1111
www.irs.gov/Form2439. Constitution Ave. NW, IR-6526, Washington, DC 20224.

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