Form 3921 Due Dates
Report your stock option transactions on time to stay compliant with IRS regulations.
Last updated:
-by Alexia Zepeda | TaxZerone
Form 3921 due dates at a Glance
- Form 3921 must be filed by corporations that transfer stock through an ISO plan and must be furnished to employees and submitted to the IRS within the required deadlines.
- Employee copies are due by January 31, paper filing with the IRS is due by February 28, and electronic filing is due by March 31.
- Late or incorrect Form 3921 filings may result in IRS penalties ranging from $60 to $680 per return, depending on the timing and circumstances of the failure.
If your business issued stock to an employee through an Incentive Stock Option (ISO) plan, you’re required to file IRS Form 3921. This form reports the exercise of ISOs and must be submitted by the IRS deadline to avoid penalties. Staying on top of these due dates ensures smooth tax reporting and full compliance.
Table of Contents
What is Form 3921?
IRS Form 3921 is an information return used to report the transfer of stock to an employee when they exercise Incentive Stock Options (ISOs), under Section 422(b). If you have issued stock options to employees through your corporation, Form 3921 is required to report important details about the stock transfer such as the transfer date, the amount paid by the employee, and the stock’s fair market value (FMV) at the time of exercise.
As a payer, it is essential to file Form 3921 with the IRS and provide a copy to the employee to ensure accurate and timely tax reporting.
Important dates to file Form 3921
| Filing type | Deadlines |
|---|---|
| Sending employee copy | February 2 , 2026 |
| Paper filing | March 2, 2026 |
| IRS e-filing | March 31, 2026 |
File Your Form 3921 on time!
With Taxzerone file your Form 3921 effortlessly
Penalties
| Scenario | Penalty per return | Penalty for small businesses | Penalty for large businesses |
|---|---|---|---|
| Failure to file on time | $60 | $239,000 | $683,000 |
| after 30 days before August 1 | $130 | $683,000 | $2,049,000 |
| after August 1 or not filed | $340 | $1,366,000 | $4,098,500 |
| Intentional Disregard | $680 | No limit | No limit |
Advantages and Filing Form 3921 with TaxZerone
Filing Form 3921 with TaxZerone gives you a smooth, efficient experience from start to
finish — with guided steps, built-in error checks, and fast, secure e-filing to the IRS.
TaxZerone offers solutions to send employee copies through both e-delivery and postal mail and also allows you to download Form 3921 directly from the IRS.
File your IRS form 3921 easily in 3 simple steps with TaxZerone.
Step 1: Login to your TaxZerone Account
Step 2: Choose "Form 3921" and enter the required details of corporations and employee details including Stock option exercised details.
Step 3: Transmit Form 3921 to the IRS and issue an Employee’s copy via ZeroneVault or postal mailing.