Figuring Out Section 6039 Filings

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 How-to-Guide 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.



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Barbara Baksa
By Barbara Baksa

Executive Director

NASPP

July 02, 2021