Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains is a form received after the end of the year like any other form (i.e. W-2, 1099-INT, etc.). If you received a Form 2439 with an amount in Box 2 Tax paid by the RIC or REIT on box 1a gains, you would report the amount on Schedule 3 (Form 1040) Additional Credits and Payments, Line 12a.
To access Form 2439 in the TaxAct® program, go to our Form 2439 - Undistributed Capital Gains FAQ.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.