Treasury Regulations (26 C.F.R.)
26 CFR § 1.6039-2
Statements to persons with respect to whom information is reported.
# (a) Requirement of statement with respect to incentive stock options under section 6039(b).
(1) Every corporation filing a return under § 1.6039-1(a) shall furnish to each person whose name is set forth in such return a written statement with respect to the transfer or transfers made to such person during such year. This statement must include the information described in § 1.6039-1(a)(1).
(2) Each statement required by this paragraph (a) to be furnished to any person must be furnished to such person on Form 3921, Exercise of an Incentive Stock Option Under Section 422(b) (or its designated successor) and be delivered at such time and in such manner as provided in the instructions thereto.
# (b) Requirement of statement with respect to stock purchased under an employee stock purchase plan under section 6039(b).
(1) Every corporation filing a return under § 1.6039-1(b) shall furnish to each person whose name is set forth in such return a written statement with respect to the transfer or transfers made by such person during such year. This statement must include the information described in § 1.6039-1(b)(1).
(2) Each statement required by this paragraph (b) to be furnished to any person must be furnished to such person on Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) (or its designated successor) and be delivered at such time and in such manner as provided in the instructions thereto.
(3) If the statement required by this paragraph is made by the authorized transfer agent of the corporation, it is deemed to have been made by the corporation. The term transfer agent, as used in this section, means any designee authorized to keep the stock ownership records of a corporation and to record a transfer of title of the stock of such corporation on behalf of such corporation.
# (c)
Time for furnishing statements—(1) In general. Each statement required by this section to be furnished to any person for a calendar year must be furnished to such person on or before January 31 of the year following the year for which the statement is required. However, for a statement required to be furnished after December 31, 2008, the February 15 due date under section 6045 applies to the statement if the statement is furnished in a consolidated reporting statement under section 6045. See §§ 1.6045-1(k)(3), 1.6045-2(d)(2), 1.6045-3(e)(2), 1.6045-4(m)(3), and 1.6045-5(a)(3)(ii).
(2) Extension of time. An extension of time to furnish statements required by this section may be granted in accordance with the guidelines and procedures set forth in the instructions to Form 3921 and Form 3922.
# (d) Penalty.
For provisions relating to the penalty applicable to the failure to furnish a statement under this section, see section 6722.
# (e)
Effective/applicability date—(1) In general. This section is effective on November 17, 2009. This section will apply as of January 1, 2007.
(2) Reliance and transition period. Notwithstanding § 1.6039-1(f), corporations must furnish information statements to employees in accordance with this section for stock transfers that are subject to § 1.6039-1(a) and (b), and occur during the 2007, 2008 and 2009 calendar years. For purposes of furnishing information statements for stock transfers that occur during the 2007 or 2008 calendar years, taxpayers may rely on § 1.6039-1 of the 2004 final regulations (69 FR 46401) or § 1.6039-2 of the 2008 proposed regulations (REG-103146-08) (73 FR 40999). For purposes of furnishing information statements for stock transfers that occur during the 2009 calendar year, taxpayers may rely on § 1.6039-1 of the 2004 final regulations (69 FR 46401), § 1.6039-2 of the 2008 proposed regulations (REG-103146-08) (73 FR 40999), or this section.
[T.D. 9470, 74 FR 59091, Nov. 17, 2009, as amended at 74 FR 67973, Dec. 22, 2009; T.D. 9504, 75 FR 64090, Oct. 18, 2010]
Source: view the official text
In this part (40 sections)
- 1.6038A-1 · General requirements and definitions.
- 1.6038A-2 · Requirement of return.
- 1.6038A-3 · Record maintenance.
- 1.6038A-4 · Monetary penalty.
- 1.6038A-5 · Authorization of agent.
- 1.6038A-6 · Failure to furnish information.
- 1.6038A-7 · Noncompliance.
- 1.6038B-1 · Reporting of certain transfers to foreign corporations.
- 1.6038B-1T · Reporting of certain transactions to foreign corporations…
- 1.6038B-2 · Reporting of certain transfers to foreign partnerships.
- 1.6038D-0 · Outline of regulation provisions.
- 1.6038D-1 · Reporting with respect to specified foreign financial…
- 1.6038D-2 · Requirement to report specified foreign financial assets.
- 1.6038D-3 · Specified foreign financial assets.
- 1.6038D-4 · Information required to be reported.
- 1.6038D-5 · Valuation guidelines.
- 1.6038D-6 · Specified domestic entities.
- 1.6038D-7 · Exceptions from the reporting of certain assets under…
- 1.6038D-8 · Penalties for failure to disclose.
- 1.6039-1 · Returns required in connection with certain options.
- 1.6039-2 · Statements to persons with respect to whom information is…
- 1.6039I-1 · Reporting of certain employer-owned life insurance…
- 1.6041-1 · Return of information as to payments of $600 or more.
- 1.6041-2 · Return of information as to payments to employees.
- 1.6041-3 · Payments for which no return of information is required…
- 1.6041-4 · Foreign-related items and other exceptions.
- 1.6041-5 · Information as to actual owner.
- 1.6041-6 · Returns made on Forms 1096 and 1099 under section 6041;…
- 1.6041-7 · Magnetic media requirement.
- 1.6041-8 · Cross-reference to penalties.
- 1.6041-9 · Coordination with reporting rules for widely held fixed…
- 1.6041-10 · Return of information as to payments of winnings from…
- 1.6041A-1 · Returns regarding payments of remuneration for services and…
- 1.6042-1 · Return of information as to dividends paid in calendar years…
- 1.6042-2 · Returns of information as to dividends paid.
- 1.6042-3 · Dividends subject to reporting.
- 1.6042-4 · Statements to recipients of dividend payments.
- 1.6042-5 · Coordination with reporting rules for widely held fixed…
- 1.6043-1 · Return regarding corporate dissolution or liquidation.
- 1.6043-2 · Return of information respecting distributions in…