Everything you need to know about filing 1099s, W-2s, and other tax forms for your business
Form 3922 is used by corporations to report when an employee acquires stock through an Employee Stock Purchase Plan (ESPP) under Section 423(c). Employers must file with the IRS and provide a copy to the employee.
Our platform makes 3922 eFiling fast, accurate, and IRS-compliant.
Form 3922 reports the transfer of stock to an employee when they exercise an ESPP option and acquire shares at a discount.
Corporations must file Form 3922 if:
An employee acquired stock through an ESPP
The stock was transferred during the tax year
The option price was less than 100% of the stock’s fair market value at grant or exercise
Corporation details: name, EIN, address
Employee details: name, SSN, address
Stock option grant date and exercise date
Number of shares transferred
Fair market value (FMV) at grant and exercise
Option price paid per share
What is Form 3922 used for?
To report transfers of stock acquired by employees through ESPPs.
Who files Form 3922?
Corporations that sponsor Employee Stock Purchase Plans and transfer stock to employees.
How is 3922 different from 3921?
Form 3921 is for Incentive Stock Options (ISOs), while Form 3922 is for Employee Stock Purchase Plans (ESPPs).
Do employees need Form 3922?
Yes, employees use it for tax reporting on ESPP stock transactions.
Can I bulk file Form 3922?
Yes, our platform supports bulk uploads for large companies with many ESPP participants.
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