IRS FORM
Form 3921
Exercise of an Incentive Stock Option Under Section 422(b)
Exercise of an Incentive Stock Option Under Section 422(b)
Form 3921, “Exercise of an Incentive Stock Option Under Section 422(b),” is a tax form used in the United States. It provides information about the exercise of incentive stock options (ISOs) that are set forth under Section 422(b) of the Internal Revenue Code. Form 3921 must be filed by the corporation or employer that transferred stock to an employee upon the exercise of an Incentive Stock Option. This form is part of the 1099 series, which are used to report various types of income that individuals may receive throughout the year other than salary from an employer. It is an essential document for tax reporting purposes, ensuring that information is correctly reported to the IRS.