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It outlines how significant changes are incorporated, notes that unexpected issues or legislation may trigger revised draft postings, and references related IRS draft and latest forms websites. The text includes page warnings and the form’s purpose for employees, covering stock option transfer and reporting gain or loss when the stock is sold or otherwise disposed.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-3921-exercise-of-an-incentive-stock-option-under-section-422b/303891/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-3921-exercise-of-an-incentive-stock-option-under-section-422b/303891.png","ImageObject",442,249,{"name":88,"@type":89},"River Wang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Is this IRS Form 3921 draft allowed to be filed with a tax return?","Question",{"text":108,"@type":109},"No. The document is labeled “DRAFT—NOT FOR FILING” and instructs users not to file draft forms and not to rely on them for filing.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Why does the IRS re-post drafts of forms?",{"text":113,"@type":109},"The IRS may incorporate significant changes, and unexpected issues or new legislation can require posting a new draft to alert users that changes were made.",{"name":115,"@type":106,"acceptedAnswer":116},"What should an employee do after receiving this form?",{"text":117,"@type":109},"Recognize and report gain or loss on the tax return for the year the stock is sold or otherwise disposed of, and keep the form to figure the gain or loss.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303891,1790545100,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms and do not rely on draft forms, instructions, and pubs for filing. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link , type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF” message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \n2525  VOID  CORRECTED  \n\n| TRANSFEROR’S name, street address, city or town, state or province, country, and ZIP or foreign postal code |  | 1 Date option granted | OMB No. 1545-2129\u003Cbr>Form 3921\u003Cbr>(Rev. April 2025) | Exercise of an Incentive Stock Option Under Section 422(b) |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Date option exercised |  |  |  |\n| TRANSFEROR’S TIN | EMPLOYEE’S TIN | 3 Exercise price per share\u003Cbr>$ | 4 Fair market value per share on exercise date\u003Cbr>$ |  | Copy A\u003Cbr>For Internal Revenue\u003Cbr>SFor Servicefiling inforCmeantir,\u003Cbr>Privacy Act, and Paperwork Reduction Act Notice, see the\u003Cbr>General Instructions\u003Cbr>for Certain Information Returns.\u003Cbr>\u003Cbr>[www.irs.gov/Form1099](www.irs.gov/Form1099) |\n| EMPLOYEE’S name |  |  |  |  |  |\n|  |  | 5 No. of shares transferred |  |  |  |\n| Street address (including [apt. no](apt. no).) |  | 6 If other than TRANSFEROR, name, address, and TIN of corporation whose stock is being transferred\u003Cbr>MB USE |  |  |  |\n| City or town, state or province, country, and ZIP or foreign postal code |  |  |  |  |  |\n| Account number (see instructions) |  |  |  |  |  |\n\nTREASURY/IRAND O  \nForm 3921 (Rev. 4-2025) Cat. No. 41179O [www.irs.gov/Form3921](www.irs.gov/Form3921) Department of the Treasury-Internal Revenue Service  \nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page  \nONLY DRAFT Sep","cbCaiaXwYpTJK0y9","https://ap.wps.com/l/cbCaiaXwYpTJK0y9","pdf",223864,"English","# DRAFT status and filing guidance\n## Draft updates and posting process\n## Links and comment submission instructions\n# Form content overview\n## Transfer and option exercise fields\n## Instructions for employee\n## Definition of key boxes","[{\"question\":\"Is this IRS Form 3921 draft allowed to be filed with a tax return?\",\"answer\":\"No. The document is labeled “DRAFT—NOT FOR FILING” and instructs users not to file draft forms and not to rely on them for filing.\"},{\"question\":\"Why does the IRS re-post drafts of forms?\",\"answer\":\"The IRS may incorporate significant changes, and unexpected issues or new legislation can require posting a new draft to alert users that changes were made.\"},{\"question\":\"What should an employee do after receiving this form?\",\"answer\":\"Recognize and report gain or loss on the tax return for the year the stock is sold or otherwise disposed of, and keep the form to figure the gain or loss.\"}]","Form 3921 - Exercise of an Incentive Stock Option Under Section 422(b) | PDF",1789808054]