Instructions for Form 5227 - Notices


Capital Gains Distribution Worksheet (KEEP FOR YOUR RECORDS)

Use this worksheet to determine the ordering of any capital gains distributions.

  Short-term Long-term
Excluded AccumulatedNet Investment Income (ANII) 28% long-term capital gain class Section 1250 long-term capital gain class All other long-term capital gain classes
        Excluded ANII Excluded ANII Excluded ANII
1. Prior years undistributed gain or (loss)                
2. Current year net gain or (loss)                
3. Total combined gain or (loss) by class                
4. Adjustments for netting any long-term capital (losses) on line 3                
5. Total                
6. Adjustments for netting any short-term capital gain or (loss) on line 3 (see Netting Rules , earlier)                
7. Total undistributed gains                
8. 2013 distributions...                
9. Carryforward to 2014 (line 7 less line 8)...                

Ordinary Income Distribution Worksheet (KEEP FOR YOUR RECORDS)

Use this worksheet to determine the ordering of any ordinary income distributions.

  All other ordinary income Qualified dividends
    Excluded Accumulated NII Excluded Accumulated NII
1. Prior years undistributed ordinary income or (loss)        
2. Current year ordinary income or (loss)        
3. Total combined ordinary income or (loss) by class        
4. Adjustments for netting any ordinary (losses) on line 3        
5. Total undistributed ordinary income        
6. 2013 distributions...        
7. Carryforward to 2014 (line 5 less line 6)        


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