3922 2023

What's New for 2023

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Box 1 Date	10	Date	Date option granted	MM/DD/YYYY or M/D/YYYY
Box 2 Date	10	Date	Date option exercised	MM/DD/YYYY or M/D/YYYY
Box 3 Amount	12	Amount	Fair market value (FMV) per share on grant date
Box 4 Amount	12	Amount	Fair market value (FMV) per share on exercise date
Box 5 Amount	12	Amount	Exercise price paid per share
Box 6 Number	7	Numeric	No. of shares transferred
Box 7 Date	10	Date	Date legal title transferred	MM/DD/YYYY or M/D/YYYY
Box 8 Amount	12	Amount	Exercise price per share determined as if the option was exercised on the date show in box 1
See Form Common Fields			Form fields common to all form types.

IRS 3922 Form: https://www.irs.gov/pub/irs-pdf/f3922.pdf