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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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