Filing an 83(b) election requires precise timing and proper delivery to the right IRS location.

Many taxpayers struggle to find the correct mailing address, which can jeopardize their entire election if they send it to the wrong place.

Mail your 83(b) election to the same IRS Service Center where you normally file your individual tax return. The specific address depends on your state of residence and chosen delivery method.

The correct IRS mailing address varies by state and by whether you use regular mail or a private delivery service.

This guide explains exactly where to send your 83(b) election, what documentation to include, and how to ensure your filing reaches the IRS within the critical 30-day deadline.

Getting this right the first time protects your tax savings and helps you avoid costly mistakes.

Key Takeaways

• Mail your 83(b) election to the IRS Service Center that handles your state's tax returns within 30 days of receiving restricted stock.

• Include the original signed form, one copy, and a self-addressed stamped envelope for confirmation from the IRS.

• Keep detailed records of your mailing with tracking information to prove timely delivery and compliance.

Where to Mail an 83(b) Election

The correct mailing address for your 83(b) election depends on your state of residence and whether you use USPS or a private delivery service.

Send the form to the specific IRS Service Center that handles your location within 30 days of receiving the stock grant.

IRS Service Center Addresses by State of Residence

Each state has a designated IRS Service Center that processes 83(b) elections.

Your state of residence determines which center receives your form.

The IRS provides specific addresses for different elections and documents based on where you live.

Use the same service center where you would normally file your tax return.

Key state groupings include:

• Eastern states: Generally mail to Kansas City, MO or Ogden, UT centers

• Western states: Usually send to Fresno, CA or Ogden, UT centers

• Southern states: Typically use Austin, TX or Kansas City, MO centers

Verify the current address since the IRS occasionally updates service center locations.

Use the address specifically for "elections and statements," not regular tax returns.

Differences Between USPS and Private Delivery Services

The mailing address changes depending on whether you use USPS or an IRS-approved private delivery service.

Each delivery method requires a different street address for the same service center.

USPS addresses use P.O. Box numbers.

You can send your 83(b) election using regular mail, certified mail, or registered mail through the postal service.

Private delivery services like UPS, FedEx, and DHL require street addresses instead of P.O. boxes.

The IRS only accepts deliveries from approved private companies.

Use certified mail or a private delivery service with tracking.

The IRS typically does not send confirmation of receipt for 83(b) elections, so your delivery confirmation is your only proof of filing.

How to Find the Correct Mailing Address

Locate your specific mailing address through the official IRS instructions for elections and statements.

Identify your state and delivery method.

First, determine your state of residence for tax purposes.

This is usually where you live, but it may differ if you have multiple residences.

Next, choose your delivery method—USPS or private service.

This decision affects which address you use from the IRS list.

The complete address information depends on these two main factors.

Use the most current IRS publication since addresses can change.

Double-check the address before mailing.

Using an outdated or incorrect address could cause the IRS to reject your election or process it late.

International and APO/FPO Mailing Instructions

Taxpayers living outside the United States follow different mailing procedures for 83(b) elections.

The IRS has specific instructions for international addresses and military personnel.

International taxpayers generally mail their elections to the Austin, TX Service Center.

Use the same address regardless of which country you live in.

APO/FPO addresses for military personnel overseas also go to designated service centers.

Military mail follows USPS rules even when delivered internationally.

Allow extra time for international delivery to ensure your election arrives within the 30-day deadline.

The postmark date matters more than the delivery date, but avoid any timing issues.

Private international delivery services must be IRS-approved.

Verify that FedEx International or UPS Worldwide Express are acceptable options for your location.

Choosing the Appropriate Mailing Method

Selecting the right mailing method protects your 83(b) election filing and provides proof of delivery.

USPS certified mail offers a reliable option, while private carriers provide alternatives with their own tracking systems.

USPS Certified Mail Procedures

Use USPS certified mail for your 83(b) election because it provides official proof of mailing and delivery.

This method creates a paper trail that satisfies IRS requirements for timely filing.

Certified mail includes these key benefits:

• Official postmark date for filing deadline proof

• Tracking number for monitoring delivery status

• Legal proof of mailing if questions arise later

When you use certified mail, fill out Form 3800 at the post office.

The postal worker stamps your receipt with the date and tracking number.

This receipt becomes your proof of timely mailing.

The cost for certified mail is around $4.00 plus regular postage.

Pay this small fee to protect against potential disputes about filing deadlines.

Important steps for certified mail:

1. Complete the certified mail form at the counter

2. Keep the receipt with tracking number

3. Save the receipt until after tax season

Private Carrier Options and Considerations

UPS and FedEx offer alternatives to USPS for mailing your 83(b) election.

These private carriers provide tracking services and delivery confirmation similar to certified mail.

UPS services you can use:

• UPS Ground with signature required

• UPS Next Day Air for urgent filings

• UPS tracking through their website or app

FedEx options include:

• FedEx Express with delivery confirmation

• FedEx Ground with signature service

• Online tracking and delivery notifications

Private carriers often cost more than USPS certified mail.

They may offer faster delivery times if you are close to the 30-day filing deadline.

Verify that private carrier services meet IRS requirements for proof of timely filing.

The IRS accepts these services as long as they provide delivery confirmation.

Tracking and Return Receipt Best Practices

Request a return receipt when mailing your 83(b) election to get signed proof of delivery.

This service costs about $3.00 extra but provides valuable documentation.

Return receipt options:

• Physical return receipt: Mailed back to you with recipient signature

• Electronic return receipt: Emailed confirmation with delivery details

• Return receipt requested: Shows who signed and when delivered

Track your mailing using the provided tracking number through the carrier's website.

This lets you monitor the package's progress and confirm delivery to the IRS.

Best practices:

• Save all tracking information and receipts

• Screenshot delivery confirmation pages

• Print copies of tracking results for your records

The return receipt becomes part of your tax records.

File it with your copy of the 83(b) election form as proof of proper submission to the IRS.

If tracking shows delivery issues, contact the carrier immediately to resolve problems before the 30-day deadline expires.

Critical Deadlines and Filing Requirements

The IRS enforces strict timing rules for 83(b) elections.

Missing these deadlines can cost you thousands in additional taxes with no way to fix the mistake later.

30-Day Deadline and Timely Filing Rules

File your 83(b) election within 30 days of receiving your restricted stock or equity grant.

The 30-day deadline starts from the grant date, not when your shares vest.

This is a strict deadline with no extensions available.

The IRS does not accept late filings for any reason.

Send your election by certified mail with return receipt requested to get proof that the IRS received your filing on time.

You can also use the new electronic filing system that the IRS launched.

The electronic filing option for Section 83(b) elections makes the process faster and provides instant confirmation.

Count calendar days, not business days, when calculating your deadline.

If day 30 falls on a weekend or holiday, you have until the next business day to file.

Consequences of Missing the Filing Window

Missing the 30-day deadline means you lose the ability to make an 83(b) election forever.

You cannot file late or get an extension from the IRS.

Without the election, you pay taxes on the full value of your stock when it vests, not when you received it.

If your company's value grows significantly, you may pay taxes on much higher amounts.

You also lose the ability to convert future gains into capital gains tax rates.

All appreciation becomes ordinary income, which faces higher tax rates.

Missing the deadline can lead to higher taxes that could have been avoided.

Completing and Assembling Your 83(b) Election Package

Your 83(b) election package must include specific required information and follow exact formatting rules.

Prepare the election letter, decide whether to use the optional IRS form, write a cover letter, and make proper copies for all parties.

Required Information for the Election Letter

Your 83(b) election letter must contain eight specific pieces of information to be valid.

The IRS requires exact details about you, your employer, and the stock grant.

Essential Information Required:

• Your full name and taxpayer identification number

• Your complete mailing address

• The taxable year for which you're making the election

• Description of the property received (stock type, number of shares)

• Date you received the property

• Nature of restrictions on the property

• Fair market value of the property at the time of transfer

• Amount you paid for the property

Sign and date the election letter.

Type the letter on plain paper or letterhead to ensure clarity.

Your taxpayer identification number is typically your Social Security Number.

Include this exactly as it appears on your tax return.

State the per-share value and total value clearly in the fair market value section.

If you received 1,000 shares at $2 per share, specify both amounts.

Optional Use of IRS Form 15620

The IRS created Form 15620 as a potential electronic submission option. However, you cannot yet submit 83(b) elections electronically.

Form 15620 provides a standardized format. It organizes all required fields in a clear layout.

You can use this form instead of writing your own election letter. The form helps you include all necessary information.

Benefits of Using Form 15620:

• Pre-formatted fields for all required data
• Reduces chance of missing information
• Professional appearance
• Clear organization

Download the current version from the IRS website. Fill it out completely and sign it as you would a handwritten election letter.

Some tax professionals prefer the traditional letter format. Both methods work as long as you include all required information.

Including a Cover Letter

A cover letter helps the IRS process your 83(b) election quickly. It clearly identifies what you're submitting and why.

Keep your cover letter brief and direct. State that you are submitting an 83(b) election under Section 83(b) of the Internal Revenue Code.

Cover Letter Should Include:

• Your name and taxpayer identification number
• Clear statement of purpose
• List of enclosed documents
• Your contact information

Address the cover letter to the appropriate IRS processing center. Use the same address where you would normally file your tax return.

Include the date you mail the package. This helps establish your filing timeline if questions arise later.

Request confirmation of receipt in your cover letter. Ask the IRS to return the stamped copy using your enclosed self-addressed envelope.

Making and Distributing Copies

You must distribute copies of your 83(b) election to multiple parties. Make at least four copies of your complete election package before mailing.

Required Distribution:

• Original to IRS: Mail with cover letter and self-addressed stamped envelope
• Copy to employer: Give to HR or payroll department within 30 days
• Copy for your records: Keep with important tax documents
• Copy for tax preparer: Attach to your tax return for the election year

Use certified mail or an IRS-approved delivery service when sending to the IRS. This provides proof of delivery and timing.

Mail your employer's copy separately or hand-deliver it. Do not rely on your employer to forward anything to the IRS.

Keep detailed records of all mailings. Save your certified mail receipts and delivery confirmations.

You must file the 83(b) election on paper since electronic filing is not available. Make high-quality copies that are easy to read.

Post-Mailing Actions and Recordkeeping

After you mail your 83(b) election, you must complete several important steps to ensure compliance. Provide your employer with a copy and keep detailed records of your filing for tax purposes.

Providing a Copy to Your Employer

Send a copy of your filed 83(b) election to your employer or the company that issued the restricted stock. This requirement is mandatory under IRS regulations.

Mail this copy to your employer within a reasonable time after filing with the IRS. The company needs this documentation for their tax records and payroll processing.

Key details to verify:

• Send the exact same form you mailed to the IRS
• Include all attachments and supporting documents
• Mail to the company's tax or legal department
• Keep proof of delivery to your employer

Your employer uses this copy to properly report your income and withhold taxes. They need to know you made the election to handle your payroll correctly.

Confirm your employer received the copy. Some companies require you to submit it through their internal systems or HR department instead of mailing it directly.

Maintaining Tax Records and Mailing Proof

Keep detailed records of your 83(b) election filing for your tax records. The IRS typically does not send confirmation of receipt, so your documentation is critical.

Your essential records include:

• Original signed election form
• Certified mail receipt
• Return receipt from USPS
• Copy sent to employer
• Proof of employer delivery

Store these documents with your other important tax records. The return receipt serves as your primary evidence that the IRS received your election on time.

Keep these records for at least seven years. The IRS may request proof of filing during an audit or tax review.

Make digital copies of all documents as backup. Physical documents can be lost or damaged over time.

IRS Confirmation and Follow-Up

The IRS does not routinely send written confirmation that they received your 83(b) election. Your certified mail return receipt serves as your proof of timely filing.

Do not expect any acknowledgment letter from the IRS. This is normal procedure for 83(b) elections.

If you have concerns about your filing, contact the IRS directly. Have your return receipt and a copy of the election form for reference.

When to contact the IRS:

• Return receipt shows delivery issues
• Certified mail was returned undelivered
• Questions about filing requirements
• Need verification for employer or attorney

Attach a copy of your 83(b) election to your tax return for the year you made the election. This ensures the IRS includes the election in your tax file.

The election becomes part of your permanent tax record. It affects how you report income and calculate taxes when you eventually sell the stock.

Understanding Section 83(b) Election and Related Tax Implications

The 83(b) election allows you to pay taxes upfront on restricted stock and other equity at grant value rather than at vesting. This tax election can create significant long-term capital gain treatment and reduce your overall tax burden when equity values increase.

Overview of Section 83(b) and the Internal Revenue Code

Internal Revenue Code Section 83(b) gives you the option to include restricted property in your taxable income during the year you receive it. Without this election, you pay ordinary income tax on the property's fair market value when it vests.

The 83(b) election is an IRC provision that changes how the IRS treats your equity compensation. When you make this election, you pay income tax on the current value of your restricted stock or other equity grants immediately.

This election accelerates the tax event. Instead of waiting for vesting to trigger taxation, you choose to be taxed now based on today's valuation.

You must file within 30 days of receiving the restricted property. Missing this deadline means you cannot make the election for that particular grant.

Restricted Stock, Equity Grants, and Vesting Rules

Restricted stock typically comes with a vesting schedule that releases shares over time. Common vesting periods include four years with a one-year cliff for employees and founders.

During the restriction period, you cannot sell or transfer the shares. The vesting schedule determines when these restrictions lift and you gain full ownership rights.

Key types of equity that qualify for 83(b) elections:

• Restricted stock awards
• Profits interests in partnerships
• Stock subject to repurchase agreements
• Founder shares with vesting requirements

Without an 83(b) election, each vesting event creates a taxable moment. You pay ordinary income tax rates on the difference between what you paid and the stock's fair market value at vesting.

The vesting rules affect your tax timing. If your company's value grows significantly between grant and vesting, you could face substantial tax bills without the election.

Potential Tax Benefits and Risks

The primary benefit involves converting future ordinary income into long-term capital gains. When you sell vested shares after holding them for more than one year from the grant date, gains above your election amount qualify for favorable capital gains tax rates.

Tax savings example:

• Grant value: $1,000
• Vesting value: $50,000
• Sale value: $100,000

With an 83(b) election, you pay ordinary income tax on $1,000 now. Later gains of $99,000 receive capital gains treatment if you hold the shares long enough.

The risks include paying taxes on shares you might never own. If you leave before vesting or the company fails, you cannot recover taxes paid on forfeited shares.

Understanding the tax implications helps you weigh whether the potential savings justify the upfront tax cost and forfeiture risk.

Common Situations for Founders and Employees

Founders often receive large equity grants at low valuations, making the 83(b) election particularly valuable. Early-stage companies may have minimal fair market value at founding, creating substantial tax savings potential.

Typical founder scenarios:

• Purchasing shares at par value ($0.001 per share)
• Receiving equity grants before major funding rounds
• Subject to multi-year vesting schedules with repurchase rights

Employees usually encounter 83(b) elections with restricted stock awards rather than stock options. The election makes sense when you believe the company will grow significantly and you plan to stay through vesting.

Common situations for filing include joining early-stage startups, receiving founder equity, or getting restricted stock as part of compensation packages.

The decision requires balancing your confidence in the company's growth prospects against the immediate tax obligation and potential forfeiture of shares and taxes paid.

Frequently Asked Questions

Filing an 83(b) election involves specific mailing requirements, strict deadlines, and proper documentation. The IRS requires physical delivery to designated addresses with no confirmation receipt provided.

What is the correct address for submitting an 83(b) election to the IRS?

The correct mailing address depends on your state of residence and whether you use U.S. Postal Service or an IRS-authorized private delivery service. You must send your 83(b) election to the same IRS Service Center where you normally file your tax returns.

The IRS maintains a specific table showing where to file certain elections and statements. This address may differ from regular tax return addresses in some cases.

How much time do I have to file an 83(b) election after acquiring restricted stock?

You have exactly 30 days from your grant date to mail your completed 83(b) election to the IRS. This deadline is firm and cannot be extended under any circumstances.

The 30-day period begins on the date you receive the restricted stock grant. Missing this deadline means you lose the opportunity to make the election permanently.

What documentation must be included when mailing in an 83(b) election?

Include a completed 83(b) election form that contains specific required information. The form needs your name, address, taxpayer identification number, and details about the restricted property.

The election must describe the property received, its fair market value, and the amount paid for it. Include a statement that you are making the election under Section 83(b) of the Internal Revenue Code.

Are there any specific labeling or attention lines needed on the envelope when mailing an 83(b) election?

The IRS does not require special labeling or attention lines on the envelope for 83(b) elections. Address the envelope to the appropriate IRS Service Center using their standard mailing format.

Use certified mail with return receipt requested to create proof of timely delivery. This documentation becomes important since the IRS does not send confirmations.

Is there a confirmation or receipt provided by the IRS after submitting an 83(b) election?

The IRS typically does not send a confirmation of receipt for 83(b) elections. Your certified mail documentation serves as the primary proof of filing.

The return receipt from certified mail becomes your only evidence that the IRS received your election on time. Keep this documentation with your tax records permanently.

What are the potential consequences of failing to correctly mail an 83(b) election within the required timeframe?

If I miss the 30-day deadline, I cannot make the 83(b) election at all.

This causes ordinary income tax treatment on the full value of vested shares instead of capital gains treatment.

If I mail the election to the wrong address or fail to include required information, I invalidate the election.

These mistakes can cost thousands of dollars in additional taxes when the restricted stock vests.