83(b) election proof-of-filing checklist
The evidence checklist users should assemble around a Section 83(b) election packet.
Summary
A practical Section 83(b) proof file should include the signed Form 15620 or statement, transfer-date support, value and amount-paid support, mailing receipt or postmark evidence, delivery tracking when available, company copy evidence, transferee copy evidence if needed, and the final packet passport. The app organizes evidence; it does not certify timeliness.
The packet is a recordkeeping aid, not an IRS receipt.
| Core proof | Signed form and postmark evidenceKeep copies before mailing. |
|---|---|
| Company copy | Delivery evidenceRequired copy recipient evidence. |
| Passport | Local JSON recordPreserves user-entered packet facts. |
Before mailing
Review every Form 15620 field, add the TIN directly on the official form, sign and date the form, make a copy, confirm copy recipients, and choose a mailing method that produces postmark evidence.
After mailing
Save the mailing receipt, tracking page, delivery confirmation when available, company copy evidence, any returned mail envelope, and the packet passport.
No copy with your tax return since 2016
Before 2016, the regulation asked you to attach a copy of the election to that year's income tax return. T.D. 9779 removed that rule for property transferred on or after January 1, 2016, partly because e-filing software could not carry the attachment. What remains: the IRS filing within 30 days, the copy to the company, and your own copy kept with proof of mailing or the online submission record.
When to escalate
Escalate to a professional if proof is missing, the postmark is late, the address was wrong, the company disputes facts, or the IRS sends correspondence.
Common questions
Is a packet passport an official filing receipt?
No. It is a local record of the facts and warnings used in the software.
Do I attach the 83(b) election to my tax return?
No, not for property transferred on or after January 1, 2016. T.D. 9779 (published July 26, 2016) removed the requirement to attach a copy to the income tax return. You still keep your own copy for as long as the income or basis of the shares can matter on a return.
Who must receive a copy?
The person for whom you performed the services (usually the company), and the transferee if that is someone else (Treas. Reg. 1.83-2(d)). The IRS copy goes to the office where you file your return, or through an IRS Online Account.
Does the app certify that my filing was timely?
No. It calculates a simple deadline and reminds you to preserve official mailing evidence.
Build evidence checklist
Use the wizard to assemble the packet evidence list before mailing.
Open checkerRelated guides
83(b) election explained: when it is worth filing
What Section 83(b) changes, what it costs at a $0 spread and with a real spread, and when to ask a professional, with worked numbers.
83(b) election deadline calculator
A source-linked deadline guide for people who already decided to file a Section 83(b) election and need an operational packet before the 30-day window closes.
Form 15620 for a Section 83(b) election
A practical guide to the IRS Form 15620 fields used in a Section 83(b) election packet.
Official sources for this guide
Last reviewed: .