JD Supra

Corporations with 10 or More ISO or ESPP Reporting Obligations on Forms 3921 or 3922 Should Take Notice of Revised Electronic Filing Requirements

Each year, corporations that have employees who exercise incentive stock options (ISOs) as described under Section 422(b) of the Internal Revenue Code must file a Form 3921 with the IRS for each ...
The Providence Journal

TaxZerone Urges Businesses: Final Day Alert – E-file 1099s, W-2G, 1098s, 3921, 3922 & ACA Forms or Request Extension Now

With the final day here, TaxZerone makes it fast and easy to e-file 2025 1099s (except 1099-NEC), W-2G, 1098s, 3921, & 3922 forms to avoid costly IRS penalties. SAN ...
JD Supra

Companies, Remember To Provide IRS Form 3921 To Employees Who Exercised ISOs Last Year Before January 31st

Corporations must now comply with an additional reporting requirement with respect to exercises of incentive stock options (nonqualified stock options are not subject to this new requirement).