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Does this apply to us?

Only if you had one or more employees exercising incentive stock options (ISOs) during a calendar year.

Does it matter if we are public or private?


What do we need to do and by when?

You need to provide the exercising employees with an “information statement” on Form 3921 on or before January 31 of the following calendar year AND provide the same form to the IRS as an “information returnon or before February 28 of the following calendar year (or March 31 if you file electronically). These dates may be extended if January 31, February 28 or March 31 occurs on a weekend or holiday.

Where can I get Form 3921?

You can get Form 3921 at the IRS Website or by calling 1-800-TAX FORM (829-3676).

Where can I get more information?

Check out our Cooley Client Alert.

Last reviewed: January 25, 2022
Part of the Equity compensation 101 collection
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