Form 3922 is used by employers to report shares transferred through an
employee stock purchase plan. You receive this form when you take
ownership of the stock in the plan. You do not report the information
on this document until the year you sell the shares. The information on the form helps you determine your cost basis and your holding period when you sell the ESPP stock.
When you sell the ESPP stock you receive a Form 1099-B, which needs to be reported on your tax return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
