This alert serves as a reminder of certain year-end reporting
requirements imposed under Section 6039 of the Internal Revenue
Code of 1986, as amended, with respect to incentive stock option
exercises and transfers of stock acquired under employee stock
purchase plans occurring during 2018.
For incentive stock option exercises and transfers of stock
acquired under employee stock purchase plans in 2018, the employer
must furnish employee information statements no later than
January 31, 2019, and must file information returns with the
IRS no later than February 28, 2019 (or April 1, 2019, if
filing electronically).
Employee information statement
Every corporation that in 2018 issued stock upon the exercise of
an incentive stock option (meaning a stock option described in
Section 422 of the Code) must, on or before January 31, 2019,
furnish to the employee (or former employee) who exercised the
option a written statement containing the information contained on
Form
