IRS Form 3921 and IRS Form 3922 for IRC Section 6039

Draft Form 3922

New final regulations were issued by the Internal Revenue Service concerning return and information statement requirements applying to the exercise of incentive stock options (ISOs) and transfers of shares purchased under an employee stock purchase plan (ESPPs).

IRS mandates that companies will be required to provide participants with Form 3922 upon first transfer of legal title of shares acquired pursuant to an Employee Stock Purchase Plan (ESPP).

IRC 6039 Compliance Services: Form 3922