Form 3922 is required for reporting the transfer of stock acquired through an employee stock purchase plan.
When You Need to File Form 3922
You are required to file a 3922 if:
- Your company transfers the legal title of a share of stock, and the option is exercised under an employee stock purchase plan
- A form must be filed for each transfer
- One exception, of many, is transferring the legal title of a share of stock to a nonresident alien employee
Who Must File 3922
A corporation that transfers the legal title of a share of stock that is part of an employee stock purchase plan must file 3922.
Important Dates to File 3922
- Paper filers must submit by February 28th
- The due date for electronic filers is March 31st
These dates will be the next day if the date happens to fall on a holiday.