Form 3922: Transfer of Stock Acquired Through an Employee Stock Purchase Plan
What is Form 3922?
You will receive Form 3922 from your employer if you acquire stock from an employee stock purchase plan. You should receive a copy of Form 3922 from your employer by January 31st of the year following your acquisition of the stock.
No income is recognized when you exercise an option under an employee stock purchase plan. However, you must recognize (report) gain or loss on your tax return for the year in which you later sell or otherwise dispose of the stock.
Important: Please note that you don't report gains/losses on stock acquired from an employee stock purchase plan until the stock is sold. Accordingly, Form 3922 is used for information purposes only, and does not need to be entered on your return. Use it only to help figure your gain or loss when you sell your employee stock purchase plan shares. For more information, see IRS Pub 525 Taxable and Nontaxable Income.
For more information regarding entering employee stock purchase plan sales, see Enter Employee Stock Purchase Plan (ESPP) Sales.