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Form 3922

Companies are required to issue IRS Form 3922 to any employee who purchases company shares through an employee stock purchase plan (ESPP). The form must be issued by January 31 of the year after the year of the ESPP purchase. Companies also file this form with the IRS. Each ESPP purchase is reported on Form 3922, requiring the following information in various boxes:

  • date of grant (usually the beginning of the offering period)
  • stock FMV on the date of grant
  • purchase price per share
  • price per share had the grant date been the purchase date (for purchases where the purchase price was not fixed or determinable on the grant date)
  • purchase date
  • stock FMV on the purchase date
  • date of transfer of legal title
  • number of shares for which legal title is transferred

For further details, including guidance on interpreting and using the form's information, see the related FAQ.

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