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83(b) election company copy letter

What the company copy letter should operationally document without giving legal or tax advice.

By Yann LephayPublished · Last updated

Summary

The IRS Form 15620 instructions require the service provider to give a copy of the completed and signed election to the person for whom services are performed, and sometimes to a separate transferee. The packet includes a simple company copy letter and evidence checklist, but the taxpayer remains responsible for delivery and records.

Copy delivery is part of the packet evidence, not a legal service.

Required copyPerson for whom services are performedPer Form 15620 instructions.
Possible extra copySeparate transfereeWhen taxpayer and transferee are not the same person.
EvidenceEmail, receipt, or delivery noteUser keeps proof with packet.

What the letter should do

The letter should identify the signed Form 15620 copy, transfer date, property description, taxpayer name, and delivery date. It should avoid legal conclusions about whether the election is valid or advisable.

Evidence to keep

Keep a PDF or scan of the signed election, email or delivery receipt to the company, any transferee copy evidence, and the final packet passport.

When to stop

Stop if the company disputes the grant, recipient, transfer date, value, restriction description, or copy-recipient facts.

Common questions

Does the app send the company copy?

No. It prepares copy-letter language and a checklist. The user sends and documents delivery.

Can the app decide who the transferee is?

No. If the copy recipient is uncertain, stop and ask counsel or the company.

Create copy-letter checklist

The wizard includes company and transferee copy reminders in the final packet.

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