Can I split 3922 reporting for a grant sold on 2 different days into 2 to align with the 1099?

[cshehn]

I sold a lot of shares received in a ESPP grant on two separate days. The 1099 reports each lot sold for 2 lots. The 3922 reporting is based on the whole single lot purchased at the end of the period. To align these, do I split the reporting for the 3922 or combine the sale of two lots on the 1099?

[TomYoung · Accepted solution]

In your case I'd enter them as two separate sales, since that's what they are, presumably sold at two different "per share" prices. 

It's really the "per share" information that comes into play in the ESPP "step by step" interview, not really the absolute number of shares.  You could simply enter the Form 3922 twice, exactly as it reads, or split it - in the sense of the number of shares granted - with the correct amount of shares for each sale.  NOTHING about the Form 3922 information you enter is transmitted to the IRS in the income tax return you send in.

Tom Young