Information Reporting Requirements Under Code Sec. 6039

Form 3921 is a copy of the information return filed with the IRS which transferred shares of stock to a recipient through exercise of an incentive stock option under section 422(b). Form 3922 is used to record a transfer of the legal title of a share of stock acquired by the employee where the stock was acquired pursuant to the exercise of an option described in section 423(c). Previously approved REG-103146-08 reflects the changes to section 6039 of the Internal Revenue Code made by section 403 of the Tax Relief and Health Care Act of 2006.

The latest form for Information Reporting Requirements Under Code Sec. 6039 expires 2021-04-30 and can be found here.

Form 3921 - Exercise of an Incentive Stock Option Under Section 422(b).

Federal Enterprise Architecture: General Government - Taxation Management

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