What is IRS Form 2439?
IRS Form 2439 is a notice to share holder of undistributed long term capital gains. This form consists of four copies. Copy A is to be completed and attached to IRS form 1120-RIC or 1120-RIET. Copy B and C are to be furnished to the shareholder. Copy D is to be kept for the RIC’s or RIET’s record. In the event that the share holder has an IRA arrangement then copies B and C are to be sent to the trustee or custodian of the IRA.