3922 Software

Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

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Download the E-File Magic 3922 Software
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Optional Services - Choose optional services such as Bulk-TIN Matching and Print and Mail.

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No Software to Learn - Enter your recipient information in our Easy to Use Excel Template and securely upload it to us. We do the rest.
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Filing your 3922 Forms is Quick and Easy!

Download E-File Magic Software. Enter your information.

Enter your data into our Custom Microsoft Excel Template.

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& Optionally
Your Forms are Printed and Mailed to their recipients

Your Forms are E-Filed with the IRS

IRS Form 3922

Using the E-File Magic 3922 software you can print, mail, and e-File your 3922 forms with ease. We support all 3922 form copies, except for Copy A (the e-File transmittal takes the place of copy A), including:

3922 Form Copy B - Form Employee
3922 Form Copy C - For Corporation

You pay only for e-File Services (required), and optionally print and mail services. This makes your year end reporting requirements even simpler than ever. Just import or manually enter your data into our software program, validate, and transmit your data for processing. We do the rest and notify you of our progress every step of the way. We hope you enjoy using E-File Magic for filing your 3922 forms!

Who Must File

(according the the IRS)

Every corporation, which in any calendar year records, or has by its agent recorded, a transfer of the legal title of a share of stock acquired by the employee pursuant to the employee's exercise of an option granted under an employee stock purchase plan and described in section 423(c) (where the exercise price is less than 100% of the value of the stock on the date of grant, or is not fixed or determinable on the date of grant), must, for that calendar year, file Form 3922 for each transfer made during that year.

A return is required by reason of a transfer described in section 6039(a)(2) only for the first transfer of legal title of the shares by the employee, including the first transfer of legal title to a recognized broker or financial institution. If a contractual agreement exists or is entered into with a recognized broker or financial institution pursuant to which shares acquired upon exercise of the option will be immediately deposited into a brokerage account established on behalf of the employee, then the deposit of shares by the employee into the brokerage account following the exercise of the option is the first transfer of legal title of the shares acquired by the employee, and the corporation is only required to file a return relating to that transfer of legal title.

Shares of stock transferred as a result of the exercise of an option described above must be identified by a special serial number or color for accurate reporting of the transfer of legal title.

Exception. A Form 3922 is not required for the first transfer of legal title of a share of stock by an employee who is a nonresident alien (as defined in section 7701(b)) and to whom the corporation is not required to provide a Form W-2, Wage and Tax Statement, for any calendar year within the time period beginning with the first day of the calendar year in which the option was granted to the employee and ending on the last day of the calendar year in which the employee first transferred legal title to shares acquired under the option.
For this purpose, the term “corporation” is defined in section 7701(a) and includes, but is not limited to:
The corporation issuing the stock,

A related corporation of the corporation,
Any agent of the corporation,
Any party distributing shares of stock or other payments in connection with the plan (for example, a brokerage firm), and
Any party in control of the payment of remuneration for employment to the employee.

3922 Software Features Include:

Print forms to blank paper!
No software licensing fees for using our software. You pay only for the services we provide!
Database level encryption support: Protect your sensitive recipient information using the Department of Defense approved AES256 algorithm!
Support for ALL 1042-S, 1097-BTC, 1098, 1099, 5498, 3921, 3922, and W-2G forms
Print and Mail Services Available
IRS Copy A and 1096 Not Required
Requires E-Filing with Our Service Bureau
No need to apply for TCC number using our system
Import E-File Magic 2011 Recipients to avoid reentry!
Multi-User support for operating in an Active Directory or workgroup environment.
Supports filing years 2007, 2008, 2009, 2010, 2011 & 2012
Printable forms support industry standard double windowed number 9 and 10 envelopes.

High quality printable forms, covering all copies B, C, D, 1, and 2 where applicable
Simplified correction process for processing IRS corrections
Personalize printable forms using your companies logo.
Misc. data fields allow you to customize messages, financial breakdowns, payment history information, etc to be printed on your recipient forms
Preview your forms before you print them
CPA Friendly: Unlimited Companies/Filers
XP, Vista and Windows 7 Compatible
Built-In Help System
Built-In Form validation module to help you avoid common mistakes
Built-In reporting for generating form totals, recipient lists, and mailing labels
Requires E-Filing services to be purchased from and provided by E-File Magic. Visit our price quote page for more information.
Seamless client server order transmission process; transmit your order in seconds!

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