Form 3922 reports stock transfers from Employee Stock Purchase Plans (ESPP). Employees must receive this form by February 2, 2026, for tax year 2025.

Form 3922 Recipient Deadline: February 2, 2026. Call +1-866-513-4656.

Form 3922 is issued by employers when employees purchase stock through an Employee Stock Purchase Plan (ESPP). It provides key information for tax reporting, including capital gains, adjusted cost basis, and potential Alternative Minimum Tax (AMT) when selling the stock.

Key Information on Form 3922

Form 3922 typically includes:

1. Date the stock was purchased under ESPP

2. Date the stock was transferred to the employee

3. Exercise price paid for the stock

4. Fair market value of stock at transfer

5. Number of shares acquired

For official IRS guidance, visit IRS Form 3922 Instructions.

Who Receives Form 3922?

1. Employees who purchased ESPP stock during the tax year

2. Employers file Form 3922 with the IRS to report ESPP stock transfers

Employees do not file Form 3922 themselves, but it is essential for reporting capital gains, adjusted basis, and AMT calculations.

Form 3922 Recipient Deadline

For tax year 2025:

Recipient copy deadline: February 2, 2026

Timely delivery ensures employees have the necessary information to prepare accurate tax returns.

Tax Implications of ESPP Stock Transfers

1. Regular income tax: ESPP stock discounts are generally not taxed at transfer, but may affect taxable income when the stock is sold.

2. Capital gains tax: Taxable gains are based on the difference between sale price and adjusted basis.

3. Alternative Minimum Tax (AMT): Certain ESPP stock transfers may trigger AMT adjustments.

Form 3922 ensures employees can calculate correct basis and taxable gains, keeping IRS reporting accurate.

FAQs: Form 3922

1. Do I need to file Form 3922?
No. The employer files it. You use the information to calculate capital gains or AMT when selling ESPP stock.

2. What if I didn’t receive Form 3922?
Contact your employer immediately to request a copy.

3. Is the ESPP discount taxable?
It may not be taxable at transfer but can affect AMT or capital gains upon sale.

4. What should I do if the form has errors?
Verify the exercise price, fair market value, and number of shares, and request corrections from your employer.

Get Professional Help With Form 3922

ESPP stock reporting can be complex, especially when calculating capital gains or AMT. Professional guidance ensures accurate reporting and IRS compliance.

Call +1-866-513-4656 for expert assistance with Form 3922, ESPP stock transfers, and tax compliance.

Final Note

If you receive Form 3922, review it carefully. The recipient deadline is February 2, 2026, and proper reporting ensures compliance with IRS regulations and correct tax treatment.

Call +1-866-513-4656 today for trusted ESPP stock reporting guidance.