[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302996-105":53,"doc-detail-302996-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-transfer-of-stock-acquired-through-an-employee-stock-purchase-plan-under-section-423c","Form 3922 - Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)","","Form 3922, titled “Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c),” is an IRS information form used when an employee stock option is exercised under an employee stock purchase plan and the exercise price is less than 100% of the stock value on the grant date or is not fixed or determinable. It covers key data such as grant and exercise dates, fair market value per share, exercise price, number of shares, and the date legal title was transferred. Instructions explain that no income is recognized at exercise, but gain or loss is reported when the stock is sold or otherwise disposed of.",{"@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-transfer-of-stock-acquired-through-an-employee-stock-purchase-plan-under-section-423c/302996/",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-transfer-of-stock-acquired-through-an-employee-stock-purchase-plan-under-section-423c/302996.png","ImageObject",442,249,{"name":88,"@type":89},"Rowan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why did you receive Form 3922 as an employee?","Question",{"text":108,"@type":109},"You received it because your employer (or transfer agent) recorded a first transfer of legal title of stock you acquired after exercising an option granted under an employee stock purchase plan, and the exercise price was less than 100% of stock value on the grant date (or was not fixed or determinable).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Is income recognized when you exercise an option under an employee stock purchase plan?",{"text":113,"@type":109},"No income is recognized when you exercise the option. You must recognize (report) gain or loss on your tax return for the year you sell or otherwise dispose of the stock.",{"name":115,"@type":106,"acceptedAnswer":116},"What does Box 1 and Box 2 show on Form 3922?",{"text":117,"@type":109},"Box 1 shows the date the option to purchase the stock was granted. Box 2 shows the date you exercised the option to purchase the stock.","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},302996,1790614049,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"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":9},1099514067415,"https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502","VOID  \n2626  \nCORRECTED  \n\n| CORPORATION'S name,street address,city or townstate or province,  \u003Cbr>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  \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>For filing information,  \u003Cbr>Privacy Act,and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>General Instructions  \u003Cbr>for Certain  \u003Cbr>Information Returns.  \u003Cbr>www.irs.gov/Form1099   |\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 instructons)   |  |  |  |  |  |\n\nForm 3922(Rev.4-2025  \nwww.irs.gov/Form3922  \nDepartment of the Treasury-Intemal Revenue Service  \nCat.No.41180P  \nDo Not Cut or Separate Forms on This Page -Do Not Cut or Separate Forms on This Page  \nCORRECTED  \n\n| CORPORATION'S name,street address,city or townstate or province,  \u003Cbr>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  \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.)   |  | 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(seeinstructions)   |  |  |  |  |  |\n\nForm 3922(Rev.4-2025)  \n(keep for your 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.  \nNo 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.  \nAccount number.May show an account or other uniquenumber your employer or transfer agent assigned todistinguish your account  \nBox 1.Shows the date the option to purchase the stock wasgranted to you.  \nBox 2.Shows the date you exercised the option to purchasethe stock.  \nBox 3.Shows the fair market value (FMV)per share on theda","cbCaisS4iJqisixI","https://ap.wps.com/l/cbCaisS4iJqisixI","pdf",66249,"English","# Instructions for Employee\n## Form purpose and when it was issued\n## Tax treatment: exercise vs. sale\n## How to use the form to determine gain or loss\n## Box-by-box guidance (1 through 8)\n## Future developments","[{\"question\":\"Why did you receive Form 3922 as an employee?\",\"answer\":\"You received it because your employer (or transfer agent) recorded a first transfer of legal title of stock you acquired after exercising an option granted under an employee stock purchase plan, and the exercise price was less than 100% of stock value on the grant date (or was not fixed or determinable).\"},{\"question\":\"Is income recognized when you exercise an option under an employee stock purchase plan?\",\"answer\":\"No income is recognized when you exercise the option. You must recognize (report) gain or loss on your tax return for the year you sell or otherwise dispose of the stock.\"},{\"question\":\"What does Box 1 and Box 2 show on Form 3922?\",\"answer\":\"Box 1 shows the date the option to purchase the stock was granted. Box 2 shows the date you exercised the option to purchase the stock.\"}]","Form 3922 - Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) | PDF",1789799399]