Form 3922 PDF Details

Navigating the complexities of employee stock purchase plans (ESPPs) can be challenging, but understanding IRS Form 3922 is crucial for both employers and employees involved in these transactions. This form, officially titled "Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)," serves as a critical document for tracking the acquisition of stock by employees under favorable tax conditions. The form is detailed, capturing essential data points such as the dates of option grant and exercise, fair market values at both stages, and the exercise price paid per share. Notably, it helps employees maintain accurate records, thereby facilitating the correct calculation of gain or loss when the stock is eventually sold. This form is part of a mandatory reporting process, requiring employers to furnish copies to both the employee and the IRS under specific deadlines, ultimately ensuring compliance with tax regulations. Through its structured data fields, Form 3922 encapsulates a snapshot of the economic benefits realized from participating in an ESPP, making it a pivotal piece of documentation for taxpayers and tax professionals alike.

QuestionAnswer
Form NameForm 3922
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other namesform 3922 irs, form 3922 tax return, tax form 3922, irs 3922

Form Preview Example

2626

VOID

CORRECTED

CORPORATION'S name, street address, city or town, state or province,

1

Date option granted

OMB No. 1545-2129

 

Transfer of Stock

country, and ZIP or foreign postal code

 

 

 

 

Acquired Through

 

 

 

 

 

Form 3922

 

 

 

 

 

 

 

an Employee

 

 

 

2

Date option exercised

 

 

 

Stock Purchase

 

 

 

 

 

(Rev. September 2016)

 

 

Plan Under

 

 

 

 

 

 

 

Section 423(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CORPORATION'S federal identification number

 

EMPLOYEE’S identification number

3

Fair market value per share

4 Fair market value per share

 

Copy A

 

 

 

 

on grant date

on exercise date

 

For

 

 

 

 

 

 

 

 

EMPLOYEE’S name

 

$

 

$

 

 

Internal Revenue

 

 

 

 

 

 

 

 

Service Center

 

 

 

5

Exercise price paid per share

6 No. of shares transferred

 

 

 

 

 

 

 

 

 

$

 

 

 

 

File with Form 1096.

Street address (including apt. no.)

 

7

Date legal title transferred

 

 

 

For Privacy Act and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paperwork Reduction

City or town, state or province, country, and ZIP or foreign postal code

 

 

 

 

 

Act Notice, see the

 

 

 

 

 

current version of the

 

 

 

 

 

 

 

 

 

 

 

8

Exercise price per share determined as if the option was

 

 

 

 

 

General Instructions for

Account number (see instructions)

 

 

exercised on the date shown in box 1

 

Certain Information

 

 

 

 

 

 

Returns.

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

Form 3922 (Rev. 9-2016)

Cat. No. 41180P

www.irs.gov/form3922

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

CORRECTED

CORPORATION'S name, street address, city or town, state or province,

1

Date option granted

OMB No. 1545-2129

 

Transfer of Stock

country, and ZIP or foreign postal code

 

 

 

Acquired Through

 

 

 

 

 

Form 3922

 

 

 

 

 

 

 

an Employee

 

 

 

2

Date option exercised

 

 

 

Stock Purchase

 

 

 

 

 

(Rev. September 2016)

 

 

Plan Under

 

 

 

 

 

 

 

Section 423(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CORPORATION'S federal identification number

EMPLOYEE’S identification number

3

Fair market value per share

4 Fair market value per share

 

Copy B

 

 

 

 

on grant date

on exercise date

 

 

 

 

 

$

 

$

 

 

For Employee

EMPLOYEE’S name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

Exercise price paid per share

6 No. of shares transferred

 

This is important tax

 

 

 

$

 

 

 

 

information and is

Street address (including apt. no.)

 

 

7

Date legal title transferred

 

 

 

being furnished to

 

 

 

 

 

the Internal Revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Service.

City or town, state or province, country, and ZIP or foreign postal code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

Exercise price per share determined as if the option was

 

 

 

 

 

 

exercised on the date shown in box 1

 

 

Account number (see instructions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

 

 

 

 

 

Form 3922 (Rev. 9-2016)

(keep for your records)

www.irs.gov/form3922

Department of the Treasury - Internal Revenue Service

Instructions for Employee

You have received this form because (1) your employer (or its transfer agent) has recorded a first transfer of legal title of stock you acquired pursuant to your exercise of an option granted under an employee stock purchase plan, and (2) the exercise price was less than 100% of the value of the stock on the date shown in box 1 or was not fixed or determinable on that date.

No income is recognized when you exercise an option under an employee stock purchase plan. However, you must recognize (report) gain or loss on your tax return for the year in which you sell or otherwise dispose of the stock. Keep this form and use it to figure the gain or loss. For more information, see Pub. 525.

Account number. May show an account or other unique number your employer or transfer agent assigned to distinguish your account.

Box 1. Shows the date the option to purchase the stock was granted to you.

Box 2. Shows the date you exercised the option to purchase the stock.

Box 3. Shows the fair market value (FMV) per share on the date the option to purchase the stock was granted to you.

Box 4. Shows the FMV per share on the date you exercised the option to purchase the stock.

Box 5. Shows the price paid per share on the date you exercised the option to purchase the stock.

Box 6. Shows the number of shares to which legal title was transferred by you.

Box 7. Shows the date legal title of the shares was first transferred by you.

Box 8. If the exercise price per share was not fixed or determinable on the date entered in box 1, box 8 shows the exercise price per share determined as if the option was exercised on the date in box 1. If the exercise price per share was fixed or determinable on the date shown in box 1, then box 8 will be blank.

Future developments. For the latest information about developments related to Form 3922 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form3922.

VOID

CORRECTED

CORPORATION'S name, street address, city or town, state or province,

1

Date option granted

OMB No. 1545-2129

 

Transfer of Stock

country, and ZIP or foreign postal code

 

 

 

Acquired Through

 

 

 

 

Form 3922

 

 

 

 

 

 

an Employee

 

 

2

Date option exercised

 

 

 

Stock Purchase

 

 

 

 

(Rev. September 2016)

 

 

Plan Under

 

 

 

 

 

 

Section 423(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CORPORATION'S federal identification number

EMPLOYEE’S identification number

3

Fair market value per share

4 Fair market value per share

 

Copy C

 

 

 

on grant date

on exercise date

 

For Corporation

 

 

 

 

 

 

 

 

 

$

 

$

 

 

 

EMPLOYEE’S name

 

 

 

This copy should be

 

 

5

Exercise price paid per share

6 No. of shares transferred

 

retained by the

 

 

$

 

 

 

 

corporation.

 

 

 

 

 

 

 

Street address (including apt. no.)

7

Date legal title transferred

 

 

 

For Privacy Act and

 

 

 

 

 

 

 

Paperwork Reduction

City or town, state or province, country, and ZIP or foreign postal code

 

 

 

 

 

Act Notice, see the

 

 

 

 

 

current version of the

 

 

 

 

 

 

 

 

 

8

Exercise price per share determined as if the option was

 

 

 

 

General Instructions

 

 

 

exercised on the date shown in box 1

 

Account number (see instructions)

 

 

for Certain

 

 

 

 

 

 

 

$

 

 

 

 

Information Returns.

 

 

 

 

 

 

 

Form 3922 (Rev. 9-2016)

www.irs.gov/form3922

Department of the Treasury - Internal Revenue Service

Instructions for Corporation

To complete Form 3922, use:

•The current General Instructions for Certain Information Returns, and

•The current Instructions for Forms 3921 and 3922.

To get or to order these instructions, go to www.irs.gov/form3922.

Due dates. Furnish Copy B of this form to the employee by January 31 of the year following the year of first transfer of the stock acquired through the employee stock purchase plan.

File Copy A of this form with the IRS by February 28 of the year following the year of first transfer of the stock acquired through the employee stock purchase plan. If you file electronically, the due date is March 31 of the year following the year of first transfer of the stock acquired through the employee stock purchase plan. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220.

Need help? If you have questions about reporting on Form 3922, call the information reporting customer service site toll free at 1-866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).

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