Required Forms, Filing Deadlines, Incentive Stock Options

Reminder about Annual ISO/ESPP Reporting in January 2025 and New Section 83(b) Election Form

Sheppard Mullin Richter & Hampton LLP on 1/8/2025

Annual Reporting on ISO/ESPP Transactions - As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require...more

Reminder: Employers Must Report 2024 ISO and ESPP Transactions

Latham & Watkins LLP on 1/7/2025

Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2024. Corporations that offer incentive stock options (ISOs) or maintain a...more

Upcoming Deadlines for Reporting 2023 Incentive Stock Option Exercises and ESPP Stock Transfers

WilmerHale on 1/18/2024

Section 6039 of the Internal Revenue Code (Section 6039) requires corporations to file returns with the Internal Revenue Service (IRS) and provide information statements to employees reporting exercises of incentive stock...more

Deadline Approaching for Reporting 2023 ISO Exercises and ESPP Transfers

Goodwin on 1/10/2024

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

Reminder: Employers Must Report 2023 ISO and ESPP Transactions

Latham & Watkins LLP on 1/3/2024

Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2023. Corporations that offer incentive stock options (ISOs) or maintain a...more

Deadline Approaching for Reporting 2022 ISO Exercises and ESPP Transfers

Goodwin on 1/10/2023

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees and former employees and send information filings to the IRS regarding exercises of incentive stock options (ISOs)...more

Reminder: Employers Must Report 2019 ISO and ESPP Transactions

Latham & Watkins LLP on 12/9/2019

Deadlines are approaching for employers to report the year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

Reminder: Employers Must Report 2018 ISO and ESPP Transactions

Latham & Watkins LLP on 1/14/2019

Deadlines are approaching for employers to report last year’s employee exercises of incentive stock options and employee stock purchase plan purchases. Corporations that offer incentive stock options (ISOs) or maintain a...more

Required Forms › Filing Deadlines › Incentive Stock Options

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