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Section 6039 Reporting for ISOs and ESPPs

Section 6039 reporting is a recurring compliance obligation for companies with ISO and ESPP activity. Here is what it covers and how to reduce reporting risk.

6039 reporting
section 6039
Form 3921
Form 3922
ESPP administration

Compliance

6 min read

Emily Bone, MBA, CEP

June 29, 2026

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Equity compensation, explained clearly

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Section 6039 Reporting for ISOs and ESPPs

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