You’re not required to make a section 83(b) election. However, if you choose to make this election, sections 83(b), 6001, 6011, 6012, and 6109 and their regulations require you to …

Jun 14, 2017 · Learn how the 83(b) election lets employees/founders prepay taxes on restricted stock to save money. Understand benefits, filing steps, and potential pitfalls.

Jul 25, 2025 · Key takeaways 83 (b) election lets your employees pay ordinary income tax upfront, based on the grant-date value for RSAs and the spread between the grant-date value …

Apr 23, 2025 · The section 83 (b) election starts the clock for qualifying incentive stock option sales. Qualifying sales follow long-term capital gains tax treatment, so the rates are between …

Oct 30, 2024 · The Section 83 (b) election under the Internal Revenue Code (IRC) can be a powerful tax strategy for employees, founders, and others who receive stock-based …

Jul 9, 2025 · The IRC section 83b election stock options filing guide represents one of the most critical tax decisions for employees receiving restricted stock or stock options. In my 15+ years …

Apr 10, 2025 · An 83 (b) election lets you pay taxes on restricted stock or stock options at the time of grant, rather than when the shares vest.

Feb 27, 2025 · The tax implications of an 83 (b) election vary by the type of equity you hold. In this article, we cover important due dates, filing information, and what to include in form 83 (b).

Dubbed an '83 (b) election' from the section of the Tax Code, section 83 (b) is a US-specific tax provision that lets restricted securities that have been exercised (including stock options) pay …

Box 2: Write the number of shares and a description of the shares of stock you were awarded for which you are making the election under Section 83(b).

Jun 16, 2025 · When must an 83 (b) election be filed? What information is an 83 (b) election required to include? How and where are 83 (b) elections filed? Are there any additional …

Jul 17, 2025 · For Employees and Other Individual Service Providers: If making a section 83 (b) election, consider filing IRS Form 15620 online for a streamlined process. Regardless of the …

Nov 26, 2024 · The IRS recently released a new optional Form 15620 that taxpayers can use to make a Section 83(b) election. Previously, the IRS offered only a sample election statement in …

Learn about the section 83(b) election and how it can improve the taxation of company stock units. Discover what this tax election is and when you should do it.

Jul 24, 2025 · By making a Section 83 (b) Election, a service provider ensures that any post-purchase or post-grant appreciation in the value of stock that subsequently becomes vested …

Dec 12, 2024 · The IRS has released a new form, Form 15620, intended to make Section 83 (b) elections more streamlined. If you’re planning on filing an 83 (b) election to potentially lower …

Apr 4, 2025 · What is a Section 83(b) Election? Under IRC §83, when a service provider is granted restricted stock (or other restricted equity interest) that is subject to a “substantial risk …

Aug 5, 2025 · Failing to file an 83 (b) election within the strict 30-day window, or filing it incorrectly, has direct tax consequences. Without a valid 83 (b) election, the default tax rules under …

Jul 8, 2025 · Making an 83 (b) election when receiving founder’s stock generally makes a lot of sense. When you have the opportunity to purchase restricted stock for a start-up company at a …

Apr 22, 2025 · Crucially, a Section 83 (b) election is expected to start the 5-year holding period for such newly issued restricted stock to qualify as Qualified Small Business Stock (QSBS), which …