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October 2010","","Instructions for IRS Forms 3921 and 3922 (Rev. October 2010) explain filing requirements for certain stock transfers occurring after 2009. Form 3921 is used when a corporation transfers stock to an employee after exercising an incentive stock option under section 422(b), including specific exceptions and corporation definitions. Form 3922 applies to legal title transfers under section 423(c) for employee stock purchase plans, detailing first-transfer rules, identification needs, and key box-by-box data elements for Form 3921, plus references to the General Instructions for Certain Information Returns.",{"@graph":63,"@context":114},[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/instructions-for-forms-3921-and-3922-rev-october-2010/303837/",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/instructions-for-forms-3921-and-3922-rev-october-2010/303837.png","ImageObject",442,249,{"name":88,"@type":89},"Dipper","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110],{"name":105,"@type":106,"acceptedAnswer":107},"What is the main difference between Form 3921 and Form 3922?","Question",{"text":108,"@type":109},"Use Form 3921 to report a corporation’s transfer of stock after an employee exercises an incentive stock option described in section 422(b). Use Form 3922 to report a transfer of stock by an employee where the stock was acquired under an option described in section 423(c).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information must be provided on Form 3921?",{"text":113,"@type":109},"Form 3921 requires entries such as the date the option was granted (Box 1), the date exercised (Box 2), exercise price per share (Box 3), fair market value per share on the exercise date (Box 4), number of shares transferred (Box 5), and—when applicable—other than transferor information including name, address, and EIN (Box 6).","https://schema.org",{"og:url":78,"og:type":116,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":118,"canonical":78},"index,follow",{"doc_id":120,"site_id":56},303837,1790495244,{"code":4,"msg":5,"data":123},{"doc_id":120,"user_id":124,"nickname":88,"user_avatar":125,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":126,"file_id":127,"file_url":128,"file_type":129,"file_size":130,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":131,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":132,"faqs":133,"seo_title":134,"seo_description":61,"update_tm":135,"read_time":9},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Instructions for Forms 3921 and 3922  \nDepartment of the Treasury  \nInternal Revenue Service  \n(Rev. October 2010)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nWhat’s New  \nForms 3921 and 3922. Forms 3921 and 3922 are required tobe filed for certain stock transfers occurring after 2009. The filing of these information returns is required by section 6039, as amended by the Tax Relief and Health Care Act of 2006 (Public Law 109-432) .  \n• Use Form 3921 to report a corporation’s transfer of stock pursuant to an employee’s exercise of an incentive stock option described in section 422(b) .  \n• Use Form 3922 to report a transfer of stock by an employee where the stock was acquired pursuant to the exercise of an option described in section 423(c) .  \nReminder  \nIn addition to these specific instructions, you should also use the most current version of the General Instructions for Certain Information Returns. Those general instructions include information about the following topics.  \n• Backup withholding.  \n• Electronic reporting requirements.  \n• Penalties.  \n• Who must file (nominee/middleman) .  \n• When and where to file.  \n• Taxpayer identification numbers.  \n• Statements to recipients.  \n• Corrected and void returns.  \n• Other general topics.  \nYou can get the general instructions from IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676) .  \nSpecific Instructions for Form 3921 Who Must File  \nEvery corporation which in any calendar year transfers to any employee a share of stock pursuant to that employee’s exercise of an incentive stock option described in section 422(b) must, for that calendar year, file Form 3921 for each transfer made during that year.  \nException. A Form 3921 is not required for the exercise of an incentive stock option by an employee who is a nonresident alien (as defined in section 7701(b)) and to whom the corporation is not required to provide a Form W-2, Wage and Tax Statement, for any calendar year within the time period beginning with the first day of the calendar year in which the option was granted to the employee and ending on the last day of the calendar year in which the employee exercised the option.  \nFor this purpose, the term “corporation” is defined in section 7701(a) and includes, but is not limited to:  \n• The corporation issuing the stock,  \n• A related corporation of the corporation,  \n• Any agent of the corporation,  \n• Any party distributing shares of stock or other payments in connection with the plan (for example, a brokerage firm), and  \n• Any party in control of the payment of remuneration for employment to the employee.  \nStatements to Employees  \nIf you are required to file Form 3921, you must provide a  \nstatement to the employee. For more information, see part M in  \nthe most current version of the General Instructions for Certain Information Returns.  \nAccount Number  \nThe account number is required if you have multiple accounts for an employee for whom you are filing more than one Form 3921. Additionally, the IRS encourages you to designate an account number for all Forms 3921 that you file. See part L in the most current version of the General Instructions for Certain Information Returns.  \nBox 1. Date option granted  \nEnter the date the option was granted to the employee.  \nBox 2. Date option exercised  \nEnter the date the employee exercised the option and purchased the stock.  \nBox 3. Exercise price per share  \nEnter the exercise price per share of stock.  \nBox 4. Fair market value per share on exercise date  \nEnter the fair market value (FMV) per share of stock on the date the option was exercised.  \nBox 5. Number of shares transferred  \nEnter the number of shares of stock transferred to the employee pursuant to the exercise of the option.  \nBox 6. If other than TRANSFEROR, name, address, and EIN of corporation whose stock is being transferred  \nEnter the name, address, and EIN of the corporation whose stock is being transferred to the","cbCaibREqENkCTh0","https://ap.wps.com/l/cbCaibREqENkCTh0","pdf",104734,"English","# What’s New\n## Forms 3921 and 3922\n## Reminder\n# Specific Instructions for Form 3921\n## Who Must File\n## Statements to Employees\n## Account Number\n## Box 1 to Box 6\n# Specific Instructions for Form 3922\n## Who Must File","[{\"question\":\"What is the main difference between Form 3921 and Form 3922?\",\"answer\":\"Use Form 3921 to report a corporation’s transfer of stock after an employee exercises an incentive stock option described in section 422(b). Use Form 3922 to report a transfer of stock by an employee where the stock was acquired under an option described in section 423(c).\"},{\"question\":\"What information must be provided on Form 3921?\",\"answer\":\"Form 3921 requires entries such as the date the option was granted (Box 1), the date exercised (Box 2), exercise price per share (Box 3), fair market value per share on the exercise date (Box 4), number of shares transferred (Box 5), and—when applicable—other than transferor information including name, address, and EIN (Box 6).\"}]","Instructions for Forms 3921 and 3922 - Rev. October 2010 | PDF",1789807505]