ESPP Basis Adjustment Calculator

Disposition type

Form 3922

[Box 3] FMV/share on grant date

[Box 4] FMV/share on exercise date

[Box 5] Exercise price paid/share

[Box 8] Exercise price as-if grant

Sale price / share

Shares sold

1099-B reported basis (total)

Comp income / share (W-2) —

Total comp income (W-2) —

Unadjusted basis (Box5 × shares) —

+ Comp added to basis —

Adjusted basis —

Sale proceeds —

Capital gain / (loss) —

1099-B reported basis —

Form 8949 adj (code B) —

Qualifying: held >2yr from grant & >1yr from purchase.
Education only — verify with a tax professional.