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The cover text explains that significant changes from the previously posted draft are incorporated, while unexpected issues or new legislation may trigger posting a renewed draft. 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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.  \n2626  VOID  CORRECTED  \n\n| CORPORATION’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 3922\u003Cbr>(Rev. April 2025) | Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under 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 on grant date\u003Cbr>$ | 4 Fair market value per share on exercise date\u003Cbr>$ |  | Copy A For\u003Cbr>SFInoteSr firelinrnavgilcinRefoevCrmeeanntier,\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 Exercise price paid per share $ | 6 No. of shares transferred |  |  |\n| Street address (including [apt. no](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 exercised on the date shown in box 1\u003Cbr>$ |  |  |  |\n| Account number (see instructions) |  |  |  |  |  |\n\nTREASURY/IRAND OMB USE  \nForm 3922 (Rev. 4-2025) Cat. No. 41180P [www.irs.gov/Form3922](www.irs.gov/","cbCaiuSxKywr6BOZ","https://ap.wps.com/l/cbCaiuSxKywr6BOZ","pdf",216371,"English","# Instructions for Employee\n## When you received the form\n## When it applies (option under employee stock purchase plan)\n## Fair market value reporting (Box 3)","[{\"question\":\"Can the draft IRS Form 3922 be filed with the tax return?\",\"answer\":\"No. The text states that the draft forms and instructions are not for filing and should not be relied upon for filing.\"},{\"question\":\"Why might a new draft of the form be posted after this one?\",\"answer\":\"The draft notes that unexpected issues can arise or legislation can be passed, prompting a newly posted draft to alert users to changes.\"},{\"question\":\"What triggers an employee to receive this form?\",\"answer\":\"The instructions state you received it because your employer (or transfer agent) recorded a first transfer of legal title of stock after you exercised an option under an employee stock purchase plan, and the exercise price was below the value shown in box 1 or was not fixed or determinable then.\"}]","Form 3922 - Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) - Draft Tax Form Cover Sheet | PDF",1789799403]