These gains are reported on Form 2439 in Box 1a. There may be tax paid on your behalf by the RIC or REIT; this tax is reported to you on Form 2439 in Box 2.

In compliance with Treasury Department Circular 230, unless stated to the contrary, any information contained in this FAQ was not intended or written to be used and cannot be used for the purpose of avoiding tax penalties that may be imposed on any taxpayer.