Guides

83(b) election RSU hard stop

A source-linked hard-stop page for RSU users who should not use the routine Section 83(b) packet lane.

By Yann LephayPublished · Last updated

Summary

RSUs are a hard stop for this product. IRS Publication 525 discusses a separate section 83(i) election for certain qualified stock from broad-based option or RSU programs, and says Form 15620 cannot be used for a section 83(i) election. 83(b) Election Desk does not prepare RSU or 83(i) filings.

RSUs and section 83(i) are outside this MVP.

Hard stopRSUsNo checkout or packet generation for RSU cases.
Separate topicSection 83(i)Not a Form 15620 83(b) election.
SourceIRS Publication 525Restricted property and qualified equity grant sections.

Why RSUs stop

The supported workflow is a Form 15620 Section 83(b) packet for transferred substantially nonvested property after the user already decided to file. RSU and 83(i) issues are different and need separate official or professional review.

What to do instead

Review IRS Publication 525, any company equity documents, and professional guidance for RSU-specific questions. Do not force an RSU into this Form 15620 packet.

Wizard behavior

If the user selects RSU, unexercised option, or already fully vested property, the packet result is outside scope and checkout is not offered.

Common questions

Can I use Form 15620 for an 83(i) election?

No. IRS Publication 525 says Form 15620 cannot be used for an election under section 83(i).

Can the app explain my RSU tax treatment?

No. RSU tax treatment and 83(i) eligibility are outside scope.

Open scope gate

The wizard stops RSU and unexercised option cases before the packet stage.

Open checker