Information Reporting Requirements Under Code Sec. 6039

Form 3921 is a copy of the information return filed with the Internal Revenue Service by the corporation which transferred shares of stock to a recipient. Form 3922 is used by the corporation 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 Internal Revenue Code section 423(c). Treasury Decision 9470 contains the final regulations relating to the return and information statement requirements under Internal Revenue Code section 6039. These regulations reflect changes to section 6039 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 2027-09-30 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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