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Reminder: Employers Must Report 2022 ISO and ESPP Transactions (PDF)
Latham & Watkins 
[Guidance Overview] Dec. 5, 2022 "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.... The deadline for furnishing Copy B of Forms 3921 and 3922 to the employee or former employee for ISO exercises or ESPP shares purchased during 2022 is January 31, 2023." |
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