Bluewings TaxTAX & BUSINESS SUPPORT

PREPARATION GUIDE / UNITED STATES

Employee stock purchase plans: document checklist

An employee stock purchase plan review needs purchase and sale dates as well as the employer's information. Organize each lot separately because combining transactions can obscure the history needed for the return.

Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.

Records to organize

Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.

  • Form 3922 where provided
  • Offering, purchase and sale records for each lot
  • W-2 and broker supplemental statements

How to use these records

Group shares by purchase lot and show the offering, purchase and disposition dates. The employer and broker may report different parts of the same transaction; reconciling them is more reliable than copying the broker's proceeds into a wage or gain figure.

The question to resolve before filing

Which lots were sold, and what employer-reported compensation relates to those exact lots?

Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.

A mistake to avoid

Do not apply one lot's dates or cost information to every share sold.

A clear handoff to your preparer

  1. Label the evidence. Keep each record with its relevant year, account or activity.
  2. List open questions. Share missing information and anything that differs from the prior return.
  3. Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.

Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.

Official starting points

Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.

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