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2525 VOID CORRECTED TRANSFEROR'S name, street address, city or town, state or province, country, and 1 Date option granted OMB No. 1545-2129 ZIP or foreign postal code Exercise of an Form 3921 Incentive Stock 2 Date option exercised Option Under Section 422(b) (Rev. August 2013) TRANSFEROR'S federal identification number EMPLOYEE’S identification number 3 Exercise price per share 4 Fair market value per share Copy A on exercise date For EMPLOYEE’S name $ $ Internal Revenue 5 No. of shares transferred Service Center File with Form 1096. Street address (including apt. no.) 6 If other than TRANSFEROR, name, address, and EIN of For Privacy Act and corporation whose stock is being transferred Paperwork Reduction Act City or town, state or province, country, and ZIP or foreign postal code Notice, see the current version of the General Account number (see instructions) Instructions for Certain Information Returns. Form 3921 (Rev. August 2013) Cat. No. 41179O www.irs.gov/form3921 Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page |
CORRECTED (if checked) TRANSFEROR'S name, street address, city or town, state or province, country, and 1 Date option granted OMB No. 1545-2129 ZIP or foreign postal code Exercise of an Form 3921 Incentive Stock 2 Date option exercised Option Under Section 422(b) (Rev. August 2013) TRANSFEROR'S federal identification number EMPLOYEE’S identification number 3 Exercise price per share 4 Fair market value per share Copy B on exercise date For Employee EMPLOYEE’S name $ $ This is important tax No. of shares transferred information and is 5 being furnished to the Internal Revenue Street address (including apt. no.) 6 If other than TRANSFEROR, name, address, and EIN of Service. If you are required to file a return, corporation whose stock is being transferred a negligence penalty or City or town, state or province, country, and ZIP or foreign postal code other sanction may be imposed on you if this item is required to be Account number (see instructions) reported and the IRS determines that it has not been reported. Form 3921 (Rev. August 2013) (keep for your records) www.irs.gov/form3921 Department of the Treasury - Internal Revenue Service |
Instructions for Employee Box 1. Shows the date the option to purchase the stock was granted to you. You have received this form because your employer (or transfer agent) transferred your employer’s stock to you Box 2. Shows the date you exercised the option to pursuant to your exercise of an incentive stock option purchase the stock. (ISO). You must recognize (report) gain or loss on your Box 3. Shows the exercise price per share of stock. tax return for the year in which you sell or otherwise dispose of the stock. Keep this form and use it to figure Box 4. Shows the fair market value (FMV) of a share of stock on the date the option was exercised. the gain or loss. For more information, see Pub. 525, Taxable and Nontaxable Income. Box 5. Shows the number of shares of stock transferred to you pursuant to the exercise of the option. When you exercise an ISO, you may have to include in alternative minimum taxable income a portion of the Box 6. Shows the name, address, and employer fair market value of the stock acquired through the identification number (EIN) of the corporation whose exercise of the option. For more information, see Form stock is being transferred (if other than the corporation 6251, Alternative Minimum Tax—Individuals, and its shown in TRANSFEROR boxes in the upper left corner instructions. of the form). Account number. May show an account or other Future developments. For the latest information about unique number your employer or transfer agent developments related to Form 3921 and its instructions, assigned to distinguish your account. such as legislation enacted after they were published, go to www.irs.gov/form3921. |
CORRECTED (if checked) TRANSFEROR'S name, street address, city or town, state or province, country, and 1 Date option granted OMB No. 1545-2129 ZIP or foreign postal code Exercise of an Form 3921 Incentive Stock 2 Date option exercised Option Under Section 422(b) (Rev. August 2013) TRANSFEROR'S federal identification number EMPLOYEE’S identification number 3 Exercise price per share 4 Fair market value per share Copy C on exercise date For Corporation EMPLOYEE’S name $ $ 5 No. of shares transferred This copy should Street address (including apt. no.) 6 If other than TRANSFEROR, name, address, and EIN of be retained by the corporation whose stock is being transferred corporation whose stock has been City or town, state or province, country, and ZIP or foreign postal code transferred under Section 422(b). Account number (see instructions) Form 3921 (Rev. August 2013) (keep for your records) www.irs.gov/form3921 Department of the Treasury - Internal Revenue Service |
VOID CORRECTED TRANSFEROR'S name, street address, city or town, state or province, country, and 1 Date option granted OMB No. 1545-2129 ZIP or foreign postal code Exercise of an Form 3921 Incentive Stock 2 Date option exercised Option Under Section 422(b) (Rev. August 2013) TRANSFEROR'S federal identification number EMPLOYEE’S identification number 3 Exercise price per share 4 Fair market value per share Copy D on exercise date For Transferor EMPLOYEE’S name $ $ 5 No. of shares transferred For Privacy Act and Paperwork Reduction Act Street address (including apt. no.) 6 If other than TRANSFEROR, name, address, and EIN of Notice, see the corporation whose stock is being transferred current version of City or town, state or province, country, and ZIP or foreign postal code the General Instructions for Certain Information Account number (see instructions) Returns. Form 3921 (Rev. August 2013) www.irs.gov/form3921 Department of the Treasury - Internal Revenue Service |
Instructions for Transferor Furnish Copy C of this form to the corporation whose stock is being transferred by January 31 of the year To complete Form 3921, use: following the year of exercise of the ISO. • the current General Instructions for Certain File Copy A of this form with the IRS by February 28 Information Returns, and of the year following the year of exercise of the ISO. If • the current Instructions for Forms 3921 and 3922. you file electronically, the due date is March 31 of the To order these instructions and additional forms, go year following the year of exercise of the ISO. To file to www.irs.gov/form3921 or call 1-800-TAX-FORM electronically, you must have software that generates a (1-800-829-3676). file according to the specifications in Pub. 1220, Specifications for Electronic Filing of Forms 1097, 1098, Caution. Because paper forms are scanned during 1099, 3921, 3922, 5498, 8935, and W-2G. The IRS does processing, you cannot file Forms 1096, 1097, 1098, not provide a fill-in form option. 1099, 3921, 3922, or 5498 that you print from the IRS website. Need help? If you have questions about reporting on Form 3921, call the information reporting customer Due dates. Furnish Copy B of this form to the employee service site toll free at 1-866-455-7438 or 304-263-8700 by January 31 of the year following the year of exercise (not toll free). Persons with a hearing or speech of the ISO. disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free). |