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🇺🇸 US · US tax

Form 3922

Also called: IRS Form 3922

In one line

The IRS form reporting the first transfer of shares bought under an employee stock purchase plan (ESPP).

In plain English

When you buy shares through an ESPP, the company issues Form 3922 with the purchase details. You need it to calculate your gain and the ordinary-income portion when you later sell.

If you were explaining it to a 5-year-old

It's the receipt from the staff toy sale, kept so the taxman can work out your profit later.

Why it matters when you sell

Form 3922 holds the numbers you need to report an ESPP-share sale correctly and avoid overpaying tax.

Related terms

Employee stock purchase plan (ESPP)Ordinary income (equity)Long-term capital gains

Put it to use

ESPP calculator

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Sources

Primary references for this term: IRS (US tax). Our definitions are written in plain English and kept evergreen — see the glossary methodology. General information, not advice.

Educational information only — not financial, tax or legal advice, and not an offer to buy or sell any security. Definitions are general; your own documents and local law govern your situation. PrivateTechShares is independent and not a broker or marketplace.