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Form 3922: Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
IRS Form 3922 is used for the Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) and is filed by employees receiving stock from their employer.
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IRS Form 3922 - Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
IRS Form 3922 is used for the Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) and is filed by employees receiving stock from their employer.
Risk Radar
Scan points- 1Ensure you match the dates correctly between Copy A and Copy B; these are critical for calculating gain or loss.
- 2Filing Copy A without the Corporation’s federal identification number listed.
- 3Entering the wrong date in Box 1 (Date option granted) on either copy.
- 4Not matching the Fair market value per share on grant date (Box 3) between both copies.
- 5Leaving Box 8 blank when the exercise price was not fixed or determinable on the grant date.
Plain English
This form documents when you received shares of stock through an employee stock purchase plan. It provides key dates, like when you were granted the option to buy stock and when you actually bought it. Filing this helps the IRS track your ownership so you can correctly report any profit or loss on your tax return.
Submission Date
- Filing date: 2025-03-19 22:10:28
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an employee receives a first transfer of legal title of stock acquired through exercising an option under an employee stock purchase plan, and the exercise price was less than 100% of the value on the grant date or was not fixed/determinable on that date.
- Do not use Form 3922 when you are receiving a transfer of stock but the exercise price was exactly 100% of the value on the grant date and it was fixed/determinable on that date (though this is implied by the instructions).
- Check Pub. 525 instead when seeking general information about how to figure the gain or loss from the stock transfer.
Form selector
Use this form or another form?
Receiving stock through an ESP where the exercise price was exactly 100% of grant date value
The instructions primarily detail scenarios where the price is <100% or not fixed/determinable on the grant date.
✓ Check Pub. 525
Not stated in the official source
General income reporting for stock sales from an ESP (after transfer)
This form details the initial transfer; other forms report subsequent gains/losses upon sale.
✓ Check Pub. 525
Filing a copy of this form with your employer/transfer agent
The source explicitly states to 'keep' Form 3922, and Box 6 details the number of shares transferred.
✓ Check Pub. 525
Deadline or filing window
This form is used to track stock transfers related to an employee stock purchase plan. The trigger event is when the employer records a first transfer of legal title. There is no specific filing deadline stated, but the employee must use this form to report gains or losses for the year they sell or dispose of the stock.
Checklist
What you need before filling it out
Box 3 (FMV per share on grant date)
Fair market value per share on grant date ($) · Form 3922, Copy A/B
Date option granted (Box 1)
Date option was granted to you · Form 3922, Box 1
Exercise price paid per share (Box 5)
Price paid per share on exercise date ($) · Form 3922, Copy A/B
Date legal title transferred (Box 7)
Date legal title of shares was first transferred by you · Form 3922, Box 7
Form Purpose
Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) · Title/Instructions p.1
Copy B (Employee) Address Fields
Corporation's name, address, EIN & Employee's details · Form 3922, Copy B
Before you submit
- 1Verify that you are filing because an employer recorded a first transfer of legal title stock acquired under an ESP (Instructions p.3).
- 2Confirm that the exercise price was less than 100% of grant date value OR was not fixed/determinable on the grant date (Instructions p.3).
- 3Ensure Box 1 reflects the correct Date option granted.
- 4Verify Box 2 shows the Date option exercised.
- 5Double-check that Box 6 accurately lists the No. of shares transferred.
- 6Confirm Box 7 is the exact Date legal title was transferred.
- 7If applicable, confirm Box 8 reflects the exercise price determined as if exercised on the grant date.
How to file this form
- 1Complete Copy A (For IRS Center) and/or Copy B (For Employee) by filling in all required fields using information from your employer or transfer agent.
- 2Ensure you list the Corporation’s federal identification number and your personal employee identification number on both copies.
- 3Sign and date the form before sending, keeping a copy for your records as directed by Form 3922 (Rev. 4-2025).
- 4File Copy A with the Internal Revenue Service Center, referencing IRS Form 3922 (Rev. April 2025).
Known limitations
- 1The Form 3922 (Rev. April 2025) is used when an employee's employer or transfer agent records a first transfer of legal title of stock acquired through the exercise of an option under an employee stock purchase plan.
- 2This form applies when the exercise price was less than 100% of the value of the stock on the date shown in box 1, or if the exercise price was not fixed or determinable on that date.
- 3If the exercise price per share was fixed or determinable on the date shown in box 1, then box 8 on Form 3922 will be blank.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 3922 is dated April 2025 (Rev.). The instructions direct users to www.irs.gov/Form3922 for the latest information regarding any future developments.
What changed or needs a fresh check
- Edition date — confirm the revision date reads April 2025.
- Fee — Not stated in the official source (implies no fee).
- Mailing address — The form is for filing with the Internal Revenue Service, but a specific mailing address is not listed on the main pages provided.
- Signature — Not explicitly required on the copies shown, but signing before sending is standard practice.
- Form Number — confirm the Cat. No. reads 41180P.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 3922 for personal records to help determine gain or loss.
- 2The form is furnished to the Internal Revenue Service as important tax information (Copy B).
- 3If errors occur, future developments related to Form 3922 can be checked at www.irs.gov/Form3922.
- 4For more detailed information regarding reporting gain or loss, refer to Pub. 525.
Sources
- SRCForm 3922 is titled Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) and has a revision date of April 2025 (p.1).
- SRCCopy A is for the Internal Revenue Service Center, while Copy B is for the Employee (p.1/p.2).
- SRCThe form applies when an option's exercise price was less than 100% of the value on the grant date or was not fixed/determinable on that date (Instructions p.3).
- SRCNo income is recognized upon exercising the option under this plan, but gain or loss must be reported when you sell or dispose of the stock (Instructions p.3).
- SRCBox 1 shows the date the option to purchase the stock was granted to you (p.3).
- SRCIf the exercise price per share was fixed or determinable on the date shown in box 1, then Box 8 will be blank (p.3).
Common confusion points
What do I need to report when using Form 3922?
You must recognize (report) gain or loss on your tax return for the year in which you sell or otherwise dispose of the stock, even though no income is recognized upon exercise.
→ Keep this form and use it to figure the gain or loss.
When do I fill out Box 8?
Box 8 shows the exercise price per share determined as if the option was exercised on the date shown in box 1, especially when the actual exercise price wasn't fixed or determinable on that initial grant date.
→ Check if your exercise price was fixed or determinable on the date in Box 1.
What is the difference between Copy A and Copy B?
Copy A is for the Internal Revenue Service Center (Department of the Treasury - IRS), while Copy B is for the Employee (Department of the Treasury - IRS).
→ Ensure you submit/keep the version designated for your audience.
What if my exercise price was fixed on the grant date?
If it was fixed or determinable on the date shown in box 1, then Box 8 will be blank.
→ Confirm that Box 8 is left empty if the condition is met.
Where do I find more details about this form?
For general instructions and filing information, see the General Instructions for Certain Information Returns (available at www.irs.gov/Form1099).
→ Verify the official title: Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c).
What does 'first transfer of legal title' mean?
It means your employer or its transfer agent has recorded the initial transfer of stock you acquired when exercising your option.
→ Confirm that this is indeed the first time the title has been transferred.
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- Not stated in the official source — verify on the agency site
Questions about IRS Form 3922
What is IRS Form 3922 used for?
This form documents when you received shares of stock through an employee stock purchase plan. It provides key dates, like when you were granted the option to buy stock and when you actually bought it. Filing this helps the IRS track your ownership so you can correctly report any profit or loss on your tax return.
Who must file IRS Form 3922?
Employees must file Form 3922 because their employer (or its transfer agent) has recorded a first transfer of legal title for stock acquired through an employee stock purchase plan, and the exercise price was less than 100% of the value on the grant date or not fixed/determinable.
What information does IRS Form 3922 require?
The form collects details across Copy A (for IRS filing) and Copy B (for employee records), including the Corporation’s federal identification number, your personal information, and specific dates like Box 1 (date option granted) through Box 8 (exercise price per share determined as if exercised on date in box 1).
When is IRS Form 3922 due?
The source does not specify a filing deadline; however, employees must keep this form to figure the gain or loss for the year they sell or otherwise dispose of the stock.
Where do I file IRS Form 3922?
Form 3922 Copy A is filed with the Internal Revenue Service (IRS) and can be found at www.irs.gov/Form3922. The form itself does not specify a particular service center address for filing.
How do I complete IRS Form 3922?
The filer must complete both Copy A and Copy B. The required information includes providing the Corporation’s details and your personal data before filling in specific boxes like Box 1 (Date option granted) through Box 8. While a signature block is not explicitly detailed as a separate part, the form requires completion for filing.
What happens if IRS Form 3922 is filed incorrectly?
If this Form 3922 is incorrectly completed, the employee may fail to recognize or report gain or loss on their tax return correctly, which can lead to an incorrect tax liability assessment by the IRS.
What do I need to report when using Form 3922?
You must recognize (report) gain or loss on your tax return for the year in which you sell or otherwise dispose of the stock, even though no income is recognized upon exercise. Keep this form and use it to figure the gain or loss.
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