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NASPP Essentials

Figuring Out Section 6039 Filings
Jan 12,2021

Under Section 6039 of the Internal Revenue Code, employers must file returns with the IRS for employees who have exercised incentive stock options during the year or transferred shares acquired pursuant to Section 423 qualified employee stock purchase plans. This article provides an in-depth summary of the mechanics of preparing the filings on Form 3921 (ISOs) and Form 3922 (ESPPs) that are necessary to fulfill this requirement.

Latest Developments

Reminder:  ISO and ESPP Information Returns and Statements
Jan 18,2018

Participant statements required under Section 6039 are due by January 31. Here's what you need to know.

New Rules for ESPPs and Reporting ISO and ESPP Share Transactions
Jan 29,2010

Late last year, the IRS issued final regulations affecting the form and operation of tax-qualified employee stock purchase plans (ESPPs), as well as final regulations affecting the tax reporting of transfers of shares acquired from ESPPs and exercises of incentive stock options (ISOs). These rules went into effect Jan. 1, 2010. The new ESPP rules include some important clarifications that may necessitate plan amendments or changes in administrative practices (see our previous newsletter on the 2008 proposed regulations). In addition, employees must receive information reports that meet updated requirements by Jan. 31, 2010, for ESPP and ISO share transactions that occurred in 2009.

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2018 Deadlines Approach to Furnish ISO and ESPP Information Statements/Returns
Jan 19,2018

Under Section 6039, participant statements for ISOs and ESPPs must be distributed by January 31.

Section 6039 Filings Go Online?
Dec 11,2018
Barbara Baksa

Forms 3921 and 3922 are now available as online fillable forms. Sort of.

Section 6039 Reminders
Jan 23,2018
Barbara Baksa

January 31 is quickly approaching: a few reminders about Section 6039 filings for ISOs and ESPPs.

Increased Penalties for Forms 3921 and 3922
Sep 15,2015
Barbara Baksa

Increased Penalties for Forms 3921 and 3922

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Sample Documents

Example 6039 FAQ for Employees
Jan 12,2021

Sample FAQ for employees on Forms 3921 and 3922.

FAQs for a New ESPP
Aug 13,2018

Sample FAQs for a newly implemented ESPP.

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2017 Annual Tax Reporting Webcast
Dec 05,2017

Everything you need to know about U.S. year-end tax reporting!

Annual Tax Reporting Webcast
Dec 01,2016

Everything you need to know about U.S. year-end tax reporting!

Annual Tax Reporting Webcast
Dec 03,2014

Are you ready to comply with stock compensation reporting requirements for 2014?

Regulations & Statutes

Form 3921
Oct 10,2017

IRS Form 3921, used to report ISO exercises.

Form 3922
Sep 01,2016

IRS Form 3922, used to report first legal transfer of shares acquired under a Section 423 employee stock purchase plan (ESPP).

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About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


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