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Reminder: Employers Must Report 2021 ISO and ESPP Transactions (PDF)
Latham & Watkins 
Jan. 4, 2022 "Deadlines are approaching for employers to report last year's employee exercises of incentive stock options and employee stock purchase plan purchases ... Form 3921 is used to report ISO exercises, and Form 3922 is used for ESPP share purchases. A separate form must be provided and filed for each exercise or purchase during the calendar year." |
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