DLA Piper – EMPLOYEE BENEFITS ALERT
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January 10, 2013

EMPLOYERS: DEADLINES APPROACH TO FURNISH INCENTIVE STOCK OPTION, EMPLOYEE STOCK PURCHASE PLAN INFORMATION STATEMENTS AND RETURNS

By William H. Hoffman

Section 6039 of the Internal Revenue Code requires a corporation to furnish a written statement to any employee or former employee who either exercised an incentive stock option during 2012 or during 2012 first transferred legal title to shares acquired under the corporation's Section 423 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, 2013.

In addition to the employee information statements, corporations must file returns with the Internal Revenue Service on Forms 3921 and 3922 no later than February 28, 2013, if filed on paper, or April 1, 2013, if filed electronically.

Read our overview of these requirements.


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