Table of Contents

• Instructions for Forms 3921 and 3922 - Introductory Material
  • Reminders
• Instructions for Forms 3921 and 3922 - Main Contents
  • Specific Instructions for Form 3921
    • Who Must File
    • Statements to Transferees
    • Employee's Name, Address, and Identification Number
    • Account Number
    • Box 1. Date option granted
    • Box 2. Date option exercised
    • Box 3. Exercise price per share
    • Box 4. Fair market value per share on exercise date
    • Box 5. Number of shares transferred
    • Box 6. If other than TRANSFEROR, name, address, and EIN of corporation whose stock is being transferred
  • Specific Instructions for Form 3922
    • Who Must File
    • Statements to Transferors
    • Employee's Name, Address, and Identification Number
    • Account Number
    • Box 1. Date option granted
    • Box 2. Date option exercised
    • Box 3. Fair market value per share on grant date
    • Box 4. Fair market value per share on exercise date
    • Box 5. Exercise price paid per share
    • Box 6. Number of shares transferred
    • Box 7. Date legal title transferred
    • Box 8. Exercise price per share determined as if the option was exercised on the date shown in box 1