"Section 6039 of the Internal Revenue Code requires a corporation to furnish a written statement to any employee or former employee who either [1] exercised an incentive stock option ... during 2021 or, [2] during 2021, first transferred legal title to shares acquired under the corporation's employee stock purchase plan ... This requirement applies to both privately held and publicly traded corporations. The corporation must furnish these statements on Forms 3921 and 3922 no later than January 31, 2022."  MORE >>