Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c), is used by corporations to report information about the first transfer of stock acquired by an employee under an Employee Stock Purchase Plan (ESPP) that meets the requirements of IRC Section 423(c).
Tax Year 2026 Form 3922 Filing
File Form 3922 Online for 2026
Report Employee Stock Purchase Plan (ESPP) share transfers with a simpler filing process. Upload employee information in bulk, validate stock option details, e-file with the IRS, track submissions, and deliver employee copies—all with TaxZerone.
✓IRS-authorized
✓SOC 2 Type II
✓Federal Filing
✓Secure Recipient Copies
CORRECTED
CORPORATION'S name, street address, city or town, state or province, country, and ZIP or foreign postal code
CORPORATION'S federal identification number
EMPLOYEE'S identification number
EMPLOYEE'S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
1 Date option granted
2 Date option exercised
OMB No. 1545-2129
Form3922
(Rev. April 2025)
3 Fair market value per share on grant date
4 Fair market value per share on exercise date
5 Exercise price paid per share
6 No. of shares transferred
7 Date legal title transferred
8 Exercise price per share determined as if the option was exercised on the date shown in box 1
Transfer of Stock
Acquired Through
an Employee
Stock Purchase
Plan Under
Section 423(c)
Copy B
For Employee
This is important tax information and is being furnished to the Internal Revenue Service.
Form3922(Rev. 4-2025)
(keep for your records)
www.irs.gov/Form3922
Department of the Treasury – Internal Revenue Service
Start at just $2.49, with bulk filing prices as low as $0.59 per form.
✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail
3922 Basics
What is Form 3922?
Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c), is an IRS information return used by corporations to report the first transfer of legal title of shares acquired through a qualifying employee stock purchase plan (ESPP).
The form records important stock option details, including the option grant date, exercise date, fair market value per share on the grant and exercise dates, exercise price, number of shares transferred, and date legal title was transferred.
Zee can help to File 3922
Form 3922
2026
Recipient
John Doe
TIN
XXX-XX-1234
Box 1, Date option granted
03/01/2025
Box 2, Date option exercised
06/01/2026
Box 3, FMV per share on grant date
$20.00
Box 4, FMV per share on exercise date
$30.00
✓ Ready for filing
Filing Basics
Who files Form 3922 and who receives it?
Understand which corporations must report qualifying ESPP share transfers and who receives Form 3922.
Who Must File Form 3922?
Corporations must generally file Form 3922 when they record, or have an agent record, the first transfer of legal title of shares acquired through an employee stock purchase plan described under Section 423(c), when the applicable exercise-price conditions are met.
Common filing situations include:
- Corporations transferring shares acquired through qualifying employee stock purchase plans.
- Companies recording the first transfer of legal title after an employee exercises an ESPP option.
- Corporations whose shares are transferred directly to a recognized broker or financial institution under an applicable arrangement.
Who Receives Form 3922?
The employee or transferor who acquires the shares receives Form 3922.
Recipients generally include:
- Employees acquiring shares through a qualifying ESPP.
- Individuals whose legal title to ESPP shares is transferred.
- Employees whose shares are transferred to a recognized broker or financial institution as part of the first transfer of legal title.
Important Dates
When are Form 3922 due for Tax Year 2026?
Keep your employee stock purchase plan reporting on schedule with these important Tax Year 2026 dates.
FEBRUARY 2027
MONDAY
1
Filing Deadline
Recipient Copies
February 1, 2027
Furnish Form 3922 copies to recipients by the applicable deadline.
Electronic filing
March 31, 2027
File Form 3922 with the IRS electronically by the applicable deadline.
Prepare recipient information, verify stock option details, and review your records ahead of the filing deadline.
Explore 3922 deadlinesNeed an Extension to File with the IRS?
Request an extension to file Form 3922 with the IRS electronically using Form 8809.
Need an Extension to Furnish Recipient Copies?
Request an extension to furnish Form 3922 recipient copies using Form 15397.
Filing Requirements
What Information do you need to file Form 3922?
Have these details ready before you start preparing Form 3922 returns.
Corporation Information
- Corporation's legal name.
- Employer Identification Number (EIN) or applicable TIN.
- Business address.
Employee/ Transferor Information
- Transferor's legal name.
- Transferor's taxpayer identification number (TIN).
- Transferor's mailing address.
- Account number, when applicable.
Stock Option Information
- Date the incentive stock option was granted.
- Date the option was exercised.
- Exercise price per share.
- Fair market value per share on the exercise date.
- Number of shares transferred.
- Date legal title of shares was first transferred.
- Exercise price per share determined as if the option was exercised on the grant date, when applicable.
How it Works
How do you E-file Form 3922 Online?
Follow an organized workflow from preparing employee stock purchase records to reviewing returns and delivering recipient statements.
STEP 01
Enter or Upload
Enter corporation and employee details manually or upload your Form 3922 data in bulk using supported Excel or CSV files.
STEP 02
Review & Validate
Review employee information, taxpayer identification numbers, grant dates, exercise dates, fair market values, exercise prices, and share quantities. Correct missing or inaccurate information before submission.
STEP 03
E-file & Deliver
Electronically submit Form 3922 to the IRS, track filing status, and deliver employee copies through ZeroneVault or by mail, where available.
3922 Filing Features
What features can help simplify Form 3922 Filing?
Tools that help corporations manage incentive stock option reporting more efficiently.
Bulk upload
Upload multiple employee and stock option records using supported Excel or CSV files instead of entering each form manually.
Data Validation
Review employee details, taxpayer identification numbers, stock option dates, and transaction information for missing or potentially incorrect data before filing.
TIN Matching
Verify taxpayer identification information to help reduce mismatches between employee names and TINs.
3922 Corrections
Prepare and submit corrected forms when previously filed information needs to be updated.
Federal filing
Electronically submit Form 3922 to the IRS and manage your filing status.
State filing
Prepare and manage applicable state 1099 filing requirements alongside your federal filing
Schedule filing
Prepare forms in advance and schedule submissions for a later date, where available.
Employee Copies
Deliver employee copies electronically through ZeroneVault or choose postal mailing for physical copies.
Schedule filing
Can You Schedule Form 3922 Filing in Advance?
Prepare your Form 3922 returns ahead of the filing deadline and schedule submissions for a later date, where available.
Prepare stock option reporting forms in advance.
Reduce last-minute filing work.
Keep employee reporting activities organized.
Manage multiple filing dates.
Filing Schedule
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Recipient Copies
How can you deliver Form 3922 copies to Recipients?
Complete your filing workflow by providing employees with their required Form 3922 statements.
Secure Delivery via ZeroneVault
✓
Convenient access: Employees can securely access, download, and print their Form 3922 copies online.
✓
Secure sharing: Deliver sensitive stock option tax documents electronically.
✓
Easy access: Help employees retrieve their tax statements whenever needed.
Traditional Postal Mailing
✓
Physical copies: Choose postal delivery for employees who need paper statements.
✓
Convenient delivery: Let TaxZerone handle the printing and mailing process.
✓
Complete workflow: Manage electronic delivery and postal mailing options from one platform.
Form 3922 Pricing
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Enter your number of Form 3922 forms and see your estimated filing cost instantly. Add optional services if needed.
Form 3922 E-filing
Price per form
| Number of Forms | Price per form |
|---|---|
| 1 to 25 | $2.49 |
| 26 to 50 | $1.99 |
| 51 to 100 | $1.59 |
| 101 to 250 | $1.29 |
| 251 to 500 | $1.09 |
| 501 to 1000 | $0.79 |
| 1001 and above | $0.59 |
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State Filing
File Form 3922 forms with applicable states
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$0.99
Print & Mail
Mail physical Form 3922 copies to employees.
$1.75/form
$1.75
ZeroneVault
Securely deliver employee Form 3922 copies electronically.
$0.50/form
$0.50
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1 × $2.49
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FAQs
What are the most common questions about Form 3922?
Find answers to common Form 3922 questions, including ESPP share transfer reporting, corporation filing responsibilities, employee statements, filing deadlines, and correction requirements.
Employers must issue Form 3922 if:
- An employee exercises an option under an ESPP,
- The option price was less than 100% of the stock's fair market value (FMV) on the grant date, or
- The option price was not fixed or determinable on the grant date
If you’re an employee, you don’t need to file Form 3922 with your tax return. Instead, keep it for your records. You’ll use the information on the form when you sell the stock you received through your company’s Employee Stock Purchase Plan (ESPP).
It helps you:
- Calculate your cost basis
- Report any capital gains or losses
- Determine if you owe any ordinary income tax
📌 Important: Hold on to this form — your tax preparer or software will need it when you report the sale of your ESPP stock.
You can find Form 3922 and file it with ease using TaxZerone. Simply visit the TaxZerone platform, where you can complete the form electronically and e-file it directly to the IRS, ensuring a smooth and secure filing process.
Yes, you can request an extension to file Form 3922 with the IRS by submitting Form 8809, Application for Extension of Time to File Information Returns. This provides an automatic 30-day extension for filing Form 3922 with the IRS.
You do not file IRS Form 3922 with your tax return; instead, you save it for your records to help calculate your cost basis and capital gains when you eventually sell your Employee Stock Purchase Plan (ESPP) shares.