Year-end reporting toolkit for Forms 3921 and 3922.
Rule out five year-end pitfalls, then give HR, payroll, finance, and legal one shared plan to the January 31 and March 31 deadlines.
- 10
- Pages
- 5
- Pitfalls
- 24
- Tasks
- Jan 31
- Statements due
From the global equity experts at Allshares, working with 1,500+ companies in 110+ countries.
10 pages, PDFGet the toolkit
What's inside
Ten pages, two parts.
The toolkit opens with five pitfalls to check against your own year-end. Then a five-phase workbook takes your team from the first data check to the IRS filing.
Start here
Five year-end pitfalls
Tick the ones that apply to your company this year. The first comes from a change at the IRS, which retires its FIRE filing system on December 31, 2026 and replaces it with IRIS.
- Pitfalls to check
- 5
- Up to, for an IRIS TCC application
- 45 days
Pages 2 and 3
Then work the plan
The five-phase workbook
Preparation, data validation, statement generation, IRS filing, and post-filing review. Each task has a line for its owner and a box for its status. The statement and filing phases end with a readiness rating from 1 to 5, and the last phase records what to change for next year.
- Phases
- 5
- Tasks
- 24
- Employee statements due
- Jan 31
- IRS electronic filing due
- Mar 31
Pages 4 to 9
From the toolkit
Five pitfalls to rule out this year.
The toolkit opens with this check. Tap each pitfall that applies to your company this year.
0of 5 apply to us
Tap a pitfall to count it. Your answers stay on this page.
Who it's for
Written for the company that files.
It's for stock plan administrators and the HR, payroll, finance, and legal teams who prepare and file their company's Forms 3921 and 3922, for incentive stock options (ISOs) and employee stock purchase plans (ESPPs). It works whichever system or provider holds your data today.
If you received a Form 3921 or 3922 as an employee, take questions about your own taxes to a tax adviser.
Want a team to run year-end with you? See our 6039 reporting service
Get the toolkit
Common questions
Form 3921 and 3922 questions.
When are Forms 3921 and 3922 due?
The toolkit works to two dates. Statements to participants are due by January 31, and the IRS electronic filing is due by March 31. Phase three ends on the first date and phase four on the second.
Does the toolkit cover both forms?
Yes. It covers year-end reporting for ISOs and ESPPs, and the statement phase generates both Form 3921 and Form 3922 statements. For what each form reports, read our guide to IRS Forms 3921 and 3922. What are IRS Forms 3921 and 3922?
Does it cover the move from FIRE to IRIS?
It flags the change. The IRS retires the FIRE filing system on December 31, 2026 and replaces it with IRIS, which requires its own Transmitter Control Code, and the application can take up to 45 days to process. The IRS filing phase then runs from preparing the electronic file to saving the confirmation receipts.
Is the toolkit tax or legal advice?
No. It's a checklist to work through with your team. For tax or legal questions about your filings, talk to your tax adviser or counsel.
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