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Form 3922: ESPP purchase and transfer reporting

Form 3922 reports ESPP share transfers after disposition — use it with purchase confirmations and W-2 to reconcile discount wages and capital gain.

You sold ESPP shares and received Form 3922 — or your employer mentioned it after an employee stock purchase plan sale. You want to know how it fits with W-2 and 1099-B.

Start here

Form 3922 reports share transfers to you and the IRS after certain dispositions: grant/purchase dates, , purchase price, and shares. It helps you determine qualifying vs disqualifying treatment and reconcile wages with Schedule D — use it alongside your plan purchase confirmation.

What you need before using this

  • Form 3922 if already issued.
  • purchase confirmation.
  • for the sale.
  • for -related wage lines.

ESPP plan designs vary; Form 3922 is one piece of the filing picture.

Why this happens

IRS requires reporting on Form 3922 for transfers from certain plans.

Discount element may be wages — timing depends on disposition type.

Brokers report sales on separately from employer wage reporting.

Qualifying vs disqualifying rules use dates on 3922 and plan records.

What to check

  • Offering period dates on Form 3922 vs plan document.
  • Purchase price vs boxes.
  • Match to proceeds.
  • already reported for .
  • Whether sale was qualifying or disqualifying.

Filing the 1099-B sale without reading Form 3922 or W-2

sales often need basis and coordinated across three documents. Importing alone double-counts or omits discount wages.

What to check in your documents

  • Form 3922.
  • purchase and sale confirmations.
  • .
  • .
  • Plan document discount rules.

Example scenario (hypothetical)

Illustration only, not your tax situation.

Example: Form 3922 arrives after your first sale showing purchase and price paid. You use those figures with the tax calculator to split vs on the sale.

Questions people ask

When do I get Form 3922?
Generally after your first transfer or disposition from the plan — timing follows employer reporting rules. Not every employee gets one every year.
Form 3922 vs 1099-B?
3922 is employer transfer reporting; is broker sale reporting. Both may be needed on your return.
No Form 3922 — what do I use?
Plan purchase confirmation and lines. Form 3922 supplements but does not replace your own records.

When to get help from a tax pro

  • Form 3922 conflicts with broker supplemental statement.
  • Multiple purchases sold in one line.
  • International participation.

Related calculators

Related pages

Sources and notes

Primary tax claims on this page are supported by the official and secondary sources below. Broker and software links describe reporting mechanics — confirm rules against IRS or state guidance.

ESPP transfer reporting after disposition.

For learning, not filing

VestingTax.com is not a CPA firm or tax preparer. Grants, employers, and states all differ. Use the cited IRS and state sources above, your own documents, and a qualified tax professional before you make decisions from this guide.

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