Form 3922 Due Dates
Report Employee Stock Purchase Plan before the due date to avoid penalties
Last updated:
-by Alexia Zepeda | TaxZerone
Form 3922 due dates at a Glance
- Form 3922 must be filed by corporations that transfer stock through an ESPP and must be furnished to employees and submitted to the IRS by the required deadlines.
- Employee copies are due by February 2, paper filing with the IRS is due by March 2, and electronic filing is due by March 31.
- Late or incorrect Form 3922 filings may result in IRS penalties ranging from $60 to $680 per return, depending on how late the form is filed or whether the failure was due to intentional disregard.
Form 3922 must be filed by corporations when an employee acquires stock through an employee stock purchase plan (ESPP) at a discounted price. The IRS requires this form to be filed annually and a copy provided to the employee.
To remain in compliance, it's important to file Form 3922 with the IRS by the due date and furnish recipient copies on time. Failure to meet these deadlines may result in penalties.
Table of Contents
What is Form 3922?
Form 3922, "Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)," is used by corporations to report the transfer of stock acquired by an employee through a qualifying Employee Stock Purchase Plan (ESPP).
This form provides the IRS and employees with essential details such as the grant date, exercise date, purchase price, and the stock's fair market value. These details are vital for determining the correct tax treatment when the employee sells the stock in the future.
Key Dates for Filing Form 3922
| Filing type | Deadlines |
|---|---|
| Sending employee copy | February 2, 2026 |
| Paper filing | March 2, 2026 |
| IRS e-filing | March 31, 2026 |
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 | $140 | $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 |
Filing Form 3922 with TaxZerone
Step 1: Login to your TaxZerone Account
Step 2: Choose Form 3922 and the tax year, then enter the required details for the corporation and employees, including their names, addresses, TINs, and stock purchase plan information
Step 3: Submit the form to the IRS and deliver the employee’s copy through ZeroneVault or send it by postal mail.