2014 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and returns

By William H Hoffman

Section 6039 of the Internal Revenue Code requires a corporation to furnish a written statement to any employee or former employee who either (i) exercised an incentive stock option within the meaning of section 422 of the code (ISO) during 2013 or (ii) during 2013 first transferred legal title to shares acquired under the corporation’s employee stock purchase plan within the meaning of section 423 of the code (ESPP).

This requirement applies to both privately held and publicly traded corporations. The corporation must furnish these statements on forms 3921 and 3922 no later than 31 January 2014.

In addition to the employee information statements, corporations must file returns with the Internal Revenue Service on forms 3921 and 3922 no later than 28 February 2014, if filed on paper, or 31 March 2014, if filed electronically…

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