Equity Forms › Form 3922 Due Dates and Filing Deadlines for 2026
At a Glance
Form 3922 Filing Deadlines
Form 3922 follows standard information return deadlines. Corporations must file for each ESPP stock transfer during the tax year.
Key Deadlines
| Requirement | Deadline |
|---|---|
| Provide Copy B to employee | January 31 |
| File with IRS (paper) | February 28 |
| File with IRS (electronic) | March 31 |
If any deadline falls on a weekend or federal holiday, the deadline moves to the next business day.
Why Timely Filing Matters
Employees need Form 3922 to properly report their ESPP stock sales and determine the tax treatment of their gains. Late filing can cause problems for employees preparing their tax returns.
E-File Form 3922 with BoomTax
E-file your Form 3922 with BoomTax to ensure timely filing and avoid penalties.
External Resources
Frequently Asked Questions About Form 3922 Deadlines
Employees need Form 3922 to calculate their cost basis when they eventually sell the stock. The form provides the exercise price, grant date FMV, and purchase date FMV needed to determine ordinary income vs. capital gain treatment. Without this information, employees may overpay taxes.
The date in Box 7 (Date legal title transferred) determines the reporting year. If an employee requested a transfer in December but the actual title transfer occurred in January, the Form 3922 would be reported for the following tax year, not the year the request was made.
Yes, Form 3922 and Form 3921 follow the same standard information return deadlines: January 31 for employee copies, February 28 for paper filing with IRS, and March 31 for electronic filing. Companies offering both ISOs and ESPPs can file both forms together.
Passionate about making tax compliance simple so businesses can focus on what matters.
Takes Only 30 Seconds
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.