Hỏi
How do I report participation in a § 423 employee stock purchase plan on my tax return?
Đáp

A § 423 employee stock purchase plan is a type of statutory stock option plan. If you participated in an employee stock purchase plan:

You should receive a Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) from your employer when the employer has recorded the first transfer of legal title of stock you acquired pursuant to your exercise of the option. This form will assist you with the tracking of your holding period and your cost basis for the stock purchased through your qualifying plan.