Form 3922 reports the transfer of stock purchased under an Employee Stock Purchase Plan (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 to employees who purchase stock through an Employee Stock Purchase Plan (ESPP). The form provides critical information for tax reporting, including capital gains, adjusted basis, and potential AMT when the stock is sold.

Information Reported on Form 3922

Form 3922 includes:

• Date of stock purchase under ESPP
• Date stock was transferred to the employee
• Exercise price paid for the stock
• Fair market value at transfer
• Number of shares acquired

For official IRS guidance, see IRS Form 3922 Instructions.

Who Receives Form 3922?

• Employees who purchased ESPP stock during the tax year
• Employers file the form with the IRS to report stock transfers

Employees do not file Form 3922 themselves, but need it to report capital gains, adjusted basis, and potential AMT accurately.

Form 3922 Recipient Deadline

For tax year 2025:

• Recipient copy deadline: February 2, 2026

Receiving the form on time ensures employees can correctly report ESPP stock transactions on their tax returns.

Tax Implications of ESPP Stock Transfers

• Regular income tax: ESPP discounts may not be taxed at transfer, but may affect taxes when the stock is sold.
• Capital gains tax: Taxable gains are calculated based on sale price minus adjusted basis.
• Alternative Minimum Tax (AMT): Certain ESPP purchases may trigger AMT adjustments.

Using Form 3922 properly helps employees calculate accurate basis and capital gains, ensuring compliance with IRS rules.

FAQs: Form 3922

1. Do I need to file Form 3922?

No. The employer files it. You use it for reporting capital gains and AMT adjustments.

2. What if I didn’t receive Form 3922?

Contact your employer immediately to request a copy.

3. Is the ESPP discount taxable?

The discount may not be taxed at transfer but can affect AMT or capital gains when sold.

4. Can the form contain errors?

Yes. Check exercise price, number of shares, and fair market value. Request corrections from your employer if needed.

Get Help With Form 3922

ESPP stock reporting can be complex, especially with capital gains and AMT calculations. Professional assistance ensures correct reporting and IRS compliance.

Call +1-866-513-4656 for expert guidance on 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 correct tax treatment and avoids IRS penalties.

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