[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302997-105":53,"doc-detail-302997-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-3922-rev-september-2016-instructions-for-employee","Form 3922 - (Rev. September 2016) - Instructions for Employee","","Form 3922 (Rev. September 2016) provides reporting instructions to an employee after an employer (or transfer agent) records the first transfer of legal title of stock acquired under an employee stock purchase plan. It explains that no income is recognized upon exercise, while gain or loss must be reported when the stock is sold or otherwise disposed of. It also clarifies how to use the form to compute gain or loss and describes what each box shows, including option grant and exercise dates, fair market value per share, exercise price per share, shares transferred, and the date legal title was first transferred.",{"@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-3922-rev-september-2016-instructions-for-employee/302997/",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-3922-rev-september-2016-instructions-for-employee/302997.png","ImageObject",442,249,{"name":88,"@type":89},"River Wang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","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},"Why does an employee receive Form 3922?","Question",{"text":108,"@type":109},"An employee receives Form 3922 because the employer (or transfer agent) recorded a first transfer of legal title for stock acquired by exercising an option under an employee stock purchase plan. It applies when the exercise price was less than 100% of the stock value on the grant date or was not fixed or determinable on that date.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Is income recognized when an employee exercises an option?",{"text":113,"@type":109},"No income is recognized when an option under an employee stock purchase plan is exercised. Gain or loss must be recognized and reported on the tax return for the year the stock is sold or otherwise disposed of.",{"name":115,"@type":106,"acceptedAnswer":116},"What does Box 8 indicate on Form 3922?",{"text":117,"@type":109},"Box 8 shows the exercise price per share determined as if the option was exercised on the date shown in Box 1 when the exercise price was not fixed or determinable on the date entered in Box 1. If the exercise price was fixed or determinable on that date, Box 8 is blank.","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},302997,1790726960,{"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","VOID  \n□CORRECTED  \n2626  \n\n| CORPORATION'S name,street address,city or town,state or province,  \u003Cbr>country,and ZIP or foreign postal code   |  | 1 Date option granted   | OMB No.1545-2129  \u003Cbr>Form 3922  \u003Cbr>(Rev.September 2016)   | Transfer of Stock  \u003Cbr>Acquired Through  \u003Cbr>an Employee  \u003Cbr>Stock Purchase  \u003Cbr>Plan Under  \u003Cbr>Section 423(c)   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Date option exercised   |  |  |  |\n| CORPORATION'S federal identification number   | EMPLOYEE'S identification number   | 3 Fair market value per share  \u003Cbr>on grant date  \u003Cbr>$   | 4 Fair market value per share  \u003Cbr>on exercise date  \u003Cbr>$   |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>File with Form 1096.  \u003Cbr>For Privacy Act and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>current version of the  \u003Cbr>General Instructions for  \u003Cbr>Certain Information  \u003Cbr>Returns.   |\n| EMPLOYEE'S name   |  |  |  |  |  |\n|  |  | 5 Exercise prce paid per share  \u003Cbr>$   | 6No.of shares transfered   |  |  |\n| Street address(including apt.no.)   |  | 7 Date legal title transferred   |  |  |  |\n| City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n|  |  | 8 Exercise price per share determined as if the option was  \u003Cbr>exercised on the date shown in box 1  \u003Cbr>$   |  |  |  |\n| Account number(see instructions)   |  |  |  |  |  |\n\nForm 3922(Rev.9-2016  \nwww.irs.gov/form3922  \nDepartment of the Treasury-Intemal Revenue Service  \nCat.No.41180P  \n## Do Not Cut or Separate Forms on This Page -Do Not Cut or Separate Forms on This Page\n\nCORRECTED  \n\n| CORPORATION'S name,street address,city or town,state or province,  \u003Cbr>country,and ZIP or foreign postal code   |  | 1 Date option granted   | OMB No.1545-2129  \u003Cbr>Form 3922  \u003Cbr>(Rev.September 2016)   | Transfer of Stock  \u003Cbr>Acquired Through  \u003Cbr>an Employee  \u003Cbr>Stock Purchase  \u003Cbr>Plan Under  \u003Cbr>Section 423(c)   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Date option exercised   |  |  |  |\n| CORPORATION'S federal identification number   | EMPLOYEE'S identification number   | 3 Fair market value per share  \u003Cbr>on grant date  \u003Cbr>$   | 4 Fair market value per share  \u003Cbr>on exercise date  \u003Cbr>$   |  | Copy B  \u003Cbr>For Employee  \u003Cbr>This is important tax  \u003Cbr>information and is  \u003Cbr>being furnished to  \u003Cbr>the Internal Revenue  \u003Cbr>Service.   |\n| EMPLOYEE'S name   |  |  |  |  |  |\n|  |  | 5 Exercise prce paid per share  \u003Cbr>$   | 6No.of shares transfered   |  |  |\n| Street address(including apt.no.)  \u003Cbr>City or town,state or province,country,and ZIP or foreign postal code   |  | 7 Datelegal title transferred   |  |  |  |\n|  |  | 8 Exercise price per share determined as if the option was  \u003Cbr>exercised on the date shown in box 1  \u003Cbr>$   |  |  |  |\n| Account number(seeinstructions)   |  |  |  |  |  |\n\nForm 3922(Rev.9-2016  \nkeep foryour records)  \nwww.irs.gov/form3922  \nDepartment of the Treasury-Intema Revenue Service  \n# Instructions for Employee\n\nYou have received this form because(1)your employer (or itstransfer agent)has recorded a first transfer of legal title ofstock you acquired pursuant to your exercise of an optiongranted under an employee stock purchase plan,and (2)theexercise price was less than 100%of the value of the stock onthe date shown in box 1 or was not fixed or determinable onthat date.  \n### No income is recognized when you exercise an optionunder an employee stock purchase plan.However,you mustrecognize (report)gain or loss on your tax return for the year inwhich you sell or otherwise dispose of the stock.Keep thisform and use it to figure the gain or loss.For more information,see Pub.525.\n\nAccount number.May show an account or other uniquenumber your employer or transfer agent assigned todistinguish your account.  \n### Box 1.Shows the date the option to purchase the stock wasgranted to you.\n\nBox 2.Shows the date you exercised the option to purchasethe stock.  \nBox 3.Shows the fair market value(FMV)per share on t","cbCaigadFstphAsC","https://ap.wps.com/l/cbCaigadFstphAsC","pdf",81722,"English","# Instructions for Employee\n## When the form is provided\n## Tax treatment when options are exercised\n## What the boxes show (1-8)\n## Future developments","[{\"question\":\"Why does an employee receive Form 3922?\",\"answer\":\"An employee receives Form 3922 because the employer (or transfer agent) recorded a first transfer of legal title for stock acquired by exercising an option under an employee stock purchase plan. It applies when the exercise price was less than 100% of the stock value on the grant date or was not fixed or determinable on that date.\"},{\"question\":\"Is income recognized when an employee exercises an option?\",\"answer\":\"No income is recognized when an option under an employee stock purchase plan is exercised. Gain or loss must be recognized and reported on the tax return for the year the stock is sold or otherwise disposed of.\"},{\"question\":\"What does Box 8 indicate on Form 3922?\",\"answer\":\"Box 8 shows the exercise price per share determined as if the option was exercised on the date shown in Box 1 when the exercise price was not fixed or determinable on the date entered in Box 1. If the exercise price was fixed or determinable on that date, Box 8 is blank.\"}]","Form 3922 - (Rev. September 2016) - Instructions for Employee | PDF",1789799402]