Back to 83(b) Election Desk

Filing window

Section 83(b) election deadline

83(b) Election Desk calculates an operational packet deadline from the transfer date the user enters. It does not decide whether a transfer occurred, whether filing is advisable, or whether a late election can be fixed.

Section 83(b) election deadline

Form 15620 instructions state the election must be filed no later than 30 days after the property transfer date, with weekend/legal holiday postmark treatment under IRC section 7503.

Timing rule
30 days after transfer date
Applies to
Users who already decided to file a Section 83(b) election for transferred substantially nonvested property.

Where the packet stops

Stop for a missed deadline, uncertain transfer date, RSUs, unexercised options, fully vested property, contested valuation, revocation, IRS correspondence, non-US complexity, or any request for legal, tax, valuation, securities, compensation, equity-plan, immigration, filing, or representation advice.

Official sources

  • IRS Form 15620, Section 83(b) Election

    Official source reviewed for this MVP on June 10, 2026. Form 15620 fields, where-to-file summary, 30-day timing rule, copy requirement, and revocation warning.

  • IRS Publication 525, Restricted Property

    Official source reviewed for this MVP on June 10, 2026. Restricted property context and RSU / section 83(i) boundary.

  • 26 CFR 1.83-2

    Official source reviewed for this MVP on June 10, 2026. Treasury regulation for election mechanics, statement contents, timing, copies, and revocability.

  • 26 CFR 1.83-3

    Official source reviewed for this MVP on June 10, 2026. Treasury regulation definitions for transfer, substantially nonvested property, property, amount paid, and restrictions.