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ARTICLE · 19 JANUARY 2016

Annual ISO And ESPP Information And Reporting Requirements - January 2016

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Returns for ISO and ESPP transactions must be submitted to the IRS on Form 3921 (for ISOs) and Form 3922 (for ESPPs).

United StatesEmployment and HR
Christine McCarthy
Christine McCarthy
Michael Yang
Michael Yang
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​Annual Information Statements and IRS Returns

Requirement to Report

For (1) any exercise of an incentive stock option (ISO) during 2015 or (2) transfer during 2015 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the Internal Revenue Code requires companies to:

  • furnish, by February 1, 2016, annual information statements to the participant who exercised the ISO or transferred the ESPP share; and
  • file, by February 29, 2016 (for paper filers) or by March 31, 2016 (for electronic filers), an information return with the IRS (please note that companies may request an automatic 30-day extension of this deadline by filing a Form 8809, Application for Automatic Extension of Time to File Information Returns, with the IRS on or before the applicable filing deadline).  

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