Form 2439

Form 2439

A form a mutual fund or other investment company files with the IRS to report any capital gains that were not distributed to shareholders over the course of the year. Shareholders also receive copies of Form 2439.
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Stockholders of record as of September 30, 2006 should receive a 2005 Form 2439, which reports their share of such capital gain and their share of the federal income tax paid for American Capital's tax year ending September 30, 2006.
Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, for regulated investment companies (RICs) and real estate investment trusts (REITs); and
CPAs should read the detailed instructions in this announcement for changes in the following forms: 1997 Form 1099-DIV, Dividends and Distributions; 1997 Form 1099-B, Broker and Barter Exchange Transactions; 1996 Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, for 1996-97 fiscal years ending after May 6, 1997; and 1996 schedules K and K-1 for partnerships, S corporations and estates with 1996-97 fiscal years ending after May 6, 1997.
The 35% capital gains tax paid by the Fund is considered to have been paid on behalf of the common shareholders who will be issued a Form 2439 and will be entitled to take a credit for such taxes paid.
Con artists were telling taxpayers they could file Form 2439, Notice to Shareholders of Undistributed Long-Term Capital Gains, to collect up to approximately $40,000 in reparations, and the IRS was receiving thousands of requests daily for form 2439.
In the first quarter of 2009, shareholders will receive an IRS Form 2439 setting forth the amount of the Fund's retained gains attributable to them and the federal income tax credit or refund to which they are entitled.
This information will be reported to shareholders on IRS Form 2439.
Final amounts for the retained gain and tax paid will be reported to stockholders on IRS Form 2439, which is required to be mailed to stockholders by March 1, 2009.
Investors who own shares directly through the funds' transfer agent will receive Form 2439 in mid-February.
Form 2439 - Notice To Shareholder of Undistributed Long-Term Capital Gains - is similar to a Form 1099 and reflects the amount of income the shareholders must report on their federal income tax returns, as well as the amount of tax paid by AZL with respect to such income.
Investors who own shares directly through the fund's transfer agent will receive Form 2439 in mid-February.