Form 3922 - Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

these rights mean to you and how they apply. These are
your rights. Know them. Use them.

What Can TAS Do for You?
TAS can help you resolve problems that you can't resolve
with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
you if:
• Your problem is causing financial difficulties for you,
your family, or your business;
• You face (or your business is facing) an immediate
threat of adverse action; or
• You've tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn't responded by the date
promised.

How Can You Reach TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate's number is in your
local directory and at TaxpayerAdvocate.IRS.gov/ContactUs. You can also call them at 877-777-4778.

How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
report it to them at IRS.gov/SAMS. Be sure to not include
any personal taxpayer information.

TAS for Tax Professionals
TAS can provide a variety of information for tax
professionals, including tax law updates and guidance,
TAS programs, and ways to let TAS know about systemic
problems you've seen in your practice.

How To Get Forms, Publications, and Other
Assistance
Getting tax forms, instructions, and publications. Go
to IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms,
instructions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can
get some forms and publications faster online.
Because the IRS processes paper forms by
machine (optical character recognition
CAUTION equipment), you cannot file Form 1096 or Copy A
of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you
print from the IRS website. However, you can use Copy B
from those sources to provide recipient statements.

!

Exception. Forms 1097-BTC, 1098-C, 1098-MA,
1099-CAP, 1099-H, 1099-LTC, 1099-Q, 1099-QA,
1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA can
24

be filled out online and Copy A can be printed and filed
with the IRS using Form 1096.
Mail. You can send your order for forms,
instructions, and publications to the address
below. You should receive a response within 10
business days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Online. Go to IRS.gov 24 hours a day, 7 days a
week to do the following.

•
•
•
•

Access commercial tax preparation and e-file services.
Research your tax questions online.
Search publications online by topic or keyword.
Use the online Internal Revenue Code, regulations, or
other official guidance.
• View IRBs published in the last few years.
• Sign up to receive local and national tax news by email.

Comments and Suggestions

We welcome your comments about this publication and
your suggestions for future editions.

You can send your comments through IRS.gov/
FormComments.
Or you can write to the Internal Revenue Service, Tax
Forms and Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.
Although we can’t respond individually to each
comment received, we do appreciate your feedback and
will consider your comments and suggestions as we
revise our tax forms, instructions, and publications. Don’t
send tax questions, tax returns, or payments to the above
address.

Privacy Act and Paperwork Reduction
Act Notice

We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You are
required to give us the information. We need it to figure
and collect the right amount of tax.

Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529,
529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,
6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H,
6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T,
6050U, 6050W, 6050X, 6050Y, and their regulations
require you to file an information return with the IRS and
furnish a statement to recipients. Section 6109 and its
regulations require you to provide your TIN on what you
file.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and
to cities, states, the District of Columbia, and U.S.
commonwealths and territories for use in administering
their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
Gen. Instr. for Certain Info. Returns (2024)

agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to
combat terrorism. If you fail to provide this information in a
timely manner, or provide false or fraudulent information,
you may be subject to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103. The time
needed to complete and file the following forms will vary
depending on individual circumstances. The estimated
average times are:
1096 . . . .
1097-BTC*
1098 . . . .
1098-C* .
1098-E . .
1098-F . .
1098-MA
1098-Q . .
1098-T . .
1099-A . .
1099-B . .
1099-C . .
1099-CAP*
1099-DIV .
1099-G . .
1099-H . .
1099-INT .
1099-K . .
1099-LS .
1099-LTC .
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-Q . .
1099-QA .
1099-R . .
1099-S . .
1099-SA .
1099-SB .
3921* . . .
3922* . . .
5498 . . . .
5498-ESA
5498-QA .
5498-SA .
W-2G . . .

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* Privacy Act does not pertain to this form.

Gen. Instr. for Certain Info. Returns (2024)

Burden estimates are based upon current statutory
requirements as of October 2023. Estimates of burden do
not reflect any future legislative changes that may affect
the 2024 tax year. Any changes to burden estimates will
be included in the IRS’s annual Paperwork Reduction Act
submission to the Office of Management and Budget
(OMB) and will be made publicly available on RegInfo.gov.
If you have comments concerning the accuracy of these
time estimates, we would be happy to hear from you. You
can send your comments from IRS.gov/FormComments.
Or you can write to the Internal Revenue Service, Tax
Forms and Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send these
forms to this address. Instead, see part D.

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