As mandated by the Internal Revenue Service, every employer that is organized as a corporation, and that records or has its agent record the first transfer of legal title to shares of stock acquired by employees upon the exercise of options granted under an employee stock purchase plan must file Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c), on an annual basis.
As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.
As mandated by the Internal Reveue Service, every employer that made a designated distribution, or is treated as having made a distribution, of at least $10 from a pension plan or profit-sharing plan must file Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., on an annual basis.