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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 2438
for the current year.
IRS Form 2438 Undistributed Capital Gains Tax Return
What Is IRS Form 2438?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on January 1, 2019. As of today, no separate filing guidelines for the form are provided by the IRS.
FAQ
Q: What is IRS Form 2438?
A: IRS Form 2438 is the Undistributed Capital Gains Tax Return.
Q: Who needs to file IRS Form 2438?
A: Partnerships, trusts, and S corporations that have undistributed capital gains must file this form.
Q: What is considered undistributed capital gains?
A: Undistributed capital gains refer to the profits that partnerships, trusts, or S corporations earn but do not distribute to their partners, beneficiaries, or shareholders.
Q: When is the deadline for filing IRS Form 2438?
A: The deadline for filing IRS Form 2438 is usually on or before the 15th day of the 4th month following the end of the tax year.
Q: Are there any penalties for not filing IRS Form 2438?
A: Yes, there may be penalties for not filing IRS Form 2438, so it is important to meet the filing requirements to avoid any potential penalties.
Form Details:
- A 3-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 2438 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 2438 Undistributed Capital Gains Tax Return
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