Use this form to provide shareholders of a regulated investment company (RIC) or a real estate investment trust (REIT) the amount of undistributed long-term capital gains. Current Revision Form 2439PDF Recent Developments None at this time. Other Items You May Find Useful All Form 2439 Revisions About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts About Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies About Form 2438, Undistributed Capital Gains Tax Return Other Current Products