IRS Form 3922 (Tax Year 2025)

Transfer of Stock Acquired Through an Employee Stock Purchase Plan

Electronically file IRS Form 3922 for Employee Stock Purchase Plan (ESPP) transactions. Our Form 3922 software streamlines data entry, supports Excel imports, and helps ensure accurate, compliant filing—backed by real people and reliable support you can count on.

Electronic filing software for IRS tax and information returns

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Your data is sent directly to the IRS or a state portal—never through the cloud or third-party systems.

Excel Integration

Easily import data from Excel (xls or xlsx). Download a sample Excel file to get started.

Simple Printing

Copy B can be printed on plain paper with black ink—no special forms required. Each form is designed to be tri-folded into a standard #10 double-window envelope.

Faster, More Accurate Processing

Our software automatically checks for errors before transmission, helping reduce IRS rejections and delays.

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You’ll always speak with a local, live support specialist who can answer questions and provide assistance.

With 1099FIRE, you can outsource the entire filing process—whether it’s originals, corrections, or prior-year returns. We handle electronic submissions to the IRS.

 

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Every client is paired with a dedicated representative who has at least 15 years of tax filing experience, ensuring personalized and knowledgeable support.

Reduced Administrative Burden

By outsourcing tax-related tasks, your team can focus on core business operations instead of filing logistics.

No TCC or ID.me Required

Our outsourcing service eliminates the need for Transmitter Control Codes (TCC) or IRS ID.me accounts, avoiding a lengthy and cumbersome setup process.

High-Volume & Complex Filing Support

We are equipped to manage large-volume filings, multiple payers, bulk TIN matching, and state submissions—all transmitted securely through the CF/SF program.

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Every business has unique requirements. A one-size-fits-all price simply doesn’t work. Call us at (480) 706-6474 for a tailored quote designed around your filing needs.

The IRS now requires electronic filing if you have more than 10 information returns in total (combined across all types such as 1099, W-2, 1098, etc.).

Key Details
  • Paper filing is only allowed if you have 10 or fewer total returns across all forms.

  • If your combined total exceeds 10, you must e-file instead of paper filing.

  • To stay compliant, many organizations are turning to third-party e-file providers.

 

Get Help Filing

Don’t let the new IRS mandate slow you down. Contact 1099FIRE at (480) 706-6474 for secure, reliable outsourcing and e-filing solutions.

Our software and outsourcing services can handle all filing needs:

  • Original Filings – Submit brand-new information returns with ease.

  • Corrections – Quickly fix and resubmit forms that contain errors.

  • Prior Years – File late or amended returns for previous tax years.

Whether you’re submitting current forms, making corrections, or catching up on past obligations, we ensure your filings are accurate and compliant.

IRS Form 3922 is used to report the transfer of stock acquired through an employee stock purchase plan (ESPP) under Section 423(c) of the Internal Revenue Code. ESPPs allow employees to purchase company stock, often at a discount, and the form helps track these transactions for tax reporting purposes.

Who Files Form 3922

The corporation that manages the Employee Stock Purchase Plan (ESPP) is responsible for filing Form 3922 with the IRS. The company must complete and submit this form when an employee purchases stock through an ESPP and meets certain criteria under the tax code.

Who Receives Form 3922

The Employee who acquired stock under the ESPP receives a copy of Form 3922 from the corporation. The IRS also receives a copy directly from the corporation to monitor and verify that the employee’s ESPP transactions comply with tax rules.

Purpose of Form 3922

Form 3922 helps employees track their ESPP transactions, which may affect their tax obligations. It assists the IRS in verifying that ESPP-related transactions and potential tax benefits are accurately reported and taxed.

Due Date

Furnish Copy B to the recipient by January 31. File electronically by March 31.  

Frequently Asked Questions (FAQs)

Yes. If you discover an error after filing—such as incorrect dates, prices, quantities, or recipient information—you can prepare corrected Form 3922 filings. In many cases, prior-year Form 3922 filings are also supported, subject to IRS availability for the specific year. Our team can help confirm the best approach.

Yes. The software supports common multi-entity workflows so you can manage multiple filers and plan populations.

Yes. If you’d rather not manage formatting, submissions, or rejections, we can handle the filing process for you.

Most projects can be completed within a few business days once we receive your data and you approve it. Larger volumes or correction work can take longer—timelines are confirmed upfront.

Real, U.S.-based support by phone and email—help with imports, setup, filing steps, and corrections.

Yes. We use secure systems and controlled processes designed for sensitive tax data, and we are SOC 2 Type II compliant.

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