Section 6039 of the Internal Revenue Code requires that corporations provide a written statement to each current and former employee who receives stock pursuant to the exercise of an incentive stock option or who transfers for the first time stock received under an employee stock purchase plan (ESPP). The statement must be provided by January 31 of the year following the calendar year in which the stock transfer was made. The Tax Relief and Health Care Act of 2006 amended section 6039 to further require corporations to file an expanded information return with the Internal Revenue Service.