About Form 2438, Undistributed Capital Gains Tax Return Information about Form 2438, Undistributed Capital Gains Tax Return, including recent updates, related forms and instructions on how to file Regulated investment companies (RICs) and real estate investment trusts (REITs) file this form when they are electing to designate undistributed capital gains under section 852(b)(3)(D) or 857(b)(3)(D)
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Form 2438 Instructions 2024 - 2025 This article explains IRS Form 2438 and provides detailed, line-by-line instructions for regulated investment companies and real estate investment trusts to accurately report and pay tax on undistributed capital gains, ensuring full compliance with IRS requirements
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2438 Undistributed Capital Gains Tax Return - Internal Revenue Service Form 2438 is used by RICs or REITs to figure income tax on undistributed capital gains designated under section 852(b)(3)(D) or section 857(b)(3)(D) See the instructions for Schedule D (Form 1120) and Form 8949 for a definition of capital assets and information on figuring and reporting capital gains and losses