Employers & Equity Plan Administrators: Information Returns & IRIS Filing Guide

Forms commonly worth reviewing

Start with the reporting role, then confirm the current IRS instructions.

These forms are commonly associated with this filer type. The list is a research starting point, not a determination that every organization must file every form shown.

Form 3921

3921

Exercise of incentive stock options under section 422(b).

Form 3921 , Exercise of an Incentive Stock Option Under Section 422(b) , is used to report incentive stock option exercises. It is commonly prepared by corporations and other employers that must report employee exercises of incentive stock options.

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Form 3922

3922

Transfers of stock acquired through certain employee stock purchase plans under section 423(c).

Form 3922 , Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) , is used to report employee stock purchase plan transfers. It is commonly prepared by corporations and employers that must report qualifying first transfers of stock acquired through an employee stock purchase plan.

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Form 1099-NEC

1099-NEC

Nonemployee compensation for services.

Form 1099-NEC , Nonemployee Compensation , is used to report nonemployee compensation reporting. It is commonly prepared by businesses and other payers that must report nonemployee compensation to contractors or service providers.

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Why this filer type can encounter multiple information returns

Equity compensation reporting uses transaction-level stock and exercise/purchase data that is very different from ordinary vendor or payroll information. Keeping these records in form-specific exports reduces the risk of importing the wrong columns or dates.

The IRS Guide to Information Returns organizes reporting by transaction and responsible party. Use that guide and the current instructions for the specific form to verify whether the facts actually create a filing obligation.

A cleaner preparation workflow

Use the equity administration system as the controlled source, preserve dates and identifiers exactly, export each stock-plan reporting type separately, validate the final CSV, and keep contractor/payment reporting in a separate workflow.

Identify the transaction, account, payment, or reporting event.
Identify the party responsible for reporting it.
Choose the exact form and tax year before building the source file.
Use the form-specific CSV or Excel layout rather than a generic 1099 spreadsheet.
Protect TINs, account numbers, ZIP codes, dates, and other identifier-style fields from spreadsheet reformatting.
Validate the final CSV after the last save or export.
Upload through the current IRS IRIS workflow only after the file is final.

Use the free tools before the portal

The IRIS CSV Validator checks common structural and formatting problems in your browser. The formatting checklist helps catch spreadsheet-export issues, while the error troubleshooter helps diagnose common portal and CSV problems. Your CSV stays on your computer when you use the browser-based tools.

Current IRIS availability still matters

IRIS form availability can change by processing year and tax year. The IRS currently lists the supported forms by processing year on its IRIS e-file page. Confirm current support before filing.

This page is a preparation and navigation aid, not tax or legal advice. IRS thresholds, exceptions, deadlines, form definitions, and e-file rules can change. Verify the current IRS instructions for the filing year.

Employers & equity plans FAQs

Common questions about filer-type information returns

Which information returns should employers & equity plans review?

The forms to review depend on the actual transaction, payer role, recipient, account, thresholds, exceptions, and tax year. This guide highlights forms commonly associated with employers & equity plan administrators, but the current IRS instructions determine whether a filing is required.

Can one organization need more than one information return?

Yes. A single organization can have several reporting roles in the same year. Keep each form type in a separate controlled source file unless your filing workflow explicitly supports a documented multi-form process.

Why use a form-specific CSV template?

IRIS CSV layouts are form-specific. A dedicated template helps preserve column names, column order, codes, identifiers, and other fields before the file is validated and uploaded.

Should I validate the spreadsheet or the final CSV?

Validate the final CSV after the last spreadsheet save. Spreadsheet software can change long identifiers, dates, leading zeros, and other values during export.

Does 1099ERICH decide whether I am legally required to file?

No. 1099ERICH and the free tools organize preparation and pre-upload checks. Use the current IRS instructions and, when appropriate, your tax adviser to determine the legal filing requirement.

Explore other filer guides

Different reporting role?

Small Businesses & Contractor Payers →Accountants, Bookkeepers & Tax Preparers →Banks, Lenders & Creditors →All filer guides →

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