IRC 6039 Reporting

SPS/GZ has developed an efficient and cost-effective solution to help companies complete their Form 3921/3922 mailings and filings accurately, on time and without incurring penalties.

What is IRC 6039?

The Internal Revenue Service (IRS) adopted regulations under Section 6039 of the Internal Revenue Code in 2010 that requires companies to provide participants with Form 3921 for all Incentive Stock Option (ISO) exercises and Form 3922 upon first transfer of legal title of shares acquired pursuant to an Employee Stock Purchase Plan (ESPP). In addition, companies are also required to file these same forms with the IRS.

What makes SPS/GZ Unique?

Our fully interactive and secure portal allows clients to make corrections to forms after they have been mailed and/or filed. Changes are tracked automatically in the system, and amendments are filed with the IRS without any further action required by the client. Forms are accessible 24/7 in an archived database for 7 years, reducing clutter for clients and freeing up storage space.

How can SPS/GZ help?

The end of the year for businesses can be a busy and stressful time. Allow our team of professionals, including CEPs and CPAs, to relieve some of the stress by providing a reliable and painless solution for your 6039 reporting needs. Our solution will save you time and reduce the risk of penalties with minimal effort on your part. Your dedicated service representative will guide you through the process, helping to extract the required information from your system, compiling and formatting data into necessary templates, and performing a diagnostic review for completeness and reasonableness. Our robust software will prepare the required 3921/3922 forms. Once approved SPS/GZ will generate forms to be mailed and filed with the IRS. Our quality control team performs a three-pronged review of the forms before they are mailed, using control numbers and state-of-the art technology to ensure that your employees’ personal data is not compromised.

SPS/GZ’s experienced professionals manage the process from start to finish to give you peace of mind.


Software or Platform to Assist with FILING of Forms 3921 &  3922

Mailing of forms handled for company (outsourced)

Low cost per form for filings and mailings (without utilizing internal stuff)

Savings on time and resources of internal staff

Compilation and formatting of data exported from internal systems

Fully supported outsourced solution

Entire process managed by certified professionals (CPAs and CEPs)

Online Archiving of Data for 7 years

Client Corrections Portal linked to IRS (for seamless filing of amendments)

In-House Licensed

Software Solution


Fulfillment Center


SPS/GZ offers complete services for the following forms


Form 3921

Form 3921 is an information statement that reports to the IRS upon an employee's exercise of an incentive stock option. Form 3921 is used when the employee eventually sells the stock in order to calculate the capital gain or loss.



Form 3922

Form 3922 is an information statement that reports a Transfer of Stock acquired through an Employee Stock Purchase Plan under Section 423(c).

In addition to the above listed forms, we also process IRS tax forms: 1095-C, 1094-C, 1095-B, 1094-B, 1098, 1098-T, 1098-E, 5498 & various 1099s.