Box 5: Exercise (Purchase) Price: This is the actual price at which the shares were purchased on the Exercise (Purchase) Date.
Box 6: Number of Shares: This is the number of shares purchased on the ESPP purchase date.
Box 7: Date of Transfer: This is the date that the purchased shares were first transferred (for example, to your broker). For purposes of this form, the purchase date will usually coincide with the date of transfer.
Box 8: Discounted Price on Subscription Date: This represents the price that an individual would have paid for the shares in the offering had the discounted price been set on the grant (subscription) date.
The 3922 Form deadline for issuing forms to participants is January 31st. The deadline to file 3922 Forms with the IRS is February 28th if filing on paper, or March 31st if filing electronically. If the deadline date falls on a Saturday, Sunday or legal holiday, the deadline would be the next business day.
For more information, Form 3922 instructions can be found at; https://www.irs.gov/pub/irs-pdf/i3921.pdf