Where to mail an 83(b) election in 2026: IRS address by state
The IRS address for a mailed 83(b) election depends on where you file your own return. Examples by state, the address for founders abroad, and the online alternative.
Summary
Our answer: mail Form 15620 to the same IRS service center where you mail your Form 1040 without a payment; the form's instructions say so. As of the IRS page updated June 8, 2026: California and Washington residents use Ogden, UT 84201-0002; New York, Massachusetts and Illinois use Kansas City, MO 64999-0002; Texas and Florida use Austin, TX 73301-0002; founders living abroad use Austin, TX 73301-0215 USA. Better: if you can sign in to an IRS Online Account, submit Form 15620 online and skip the address question.
Mail Form 15620 to the IRS office where you file your Form 1040 (no-payment address for your state), or submit it online with an IRS Online Account.
| California, Washington | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002Form 1040 without payment, IRS page updated June 8, 2026. |
|---|---|
| New York, Massachusetts, Illinois | Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002Same source. |
| Texas, Florida | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002Same source. |
| Living abroad | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USAIRS international where-to-file page, updated December 5, 2025. |
| Online instead | IRS Online AccountForm 15620 is an IRS mobile-friendly form you can submit online. |
| Proof by mail | USPS Certified Mail $5.55Return receipt $4.65 (paper) or $2.91 (electronic), USPS, checked October 27, 2026. |
Our verdict
Online beats mail when you can sign in, because you get a dated confirmation. Mail by Certified Mail when you cannot. Never rely on regular mail with no proof: the whole value of an 83(b) election rests on showing it was filed within 30 days.
How to find your address in one minute
Open the IRS page "Where to file paper tax returns with or without a payment", pick your state, and use the Form 1040 address for returns without a payment. Living abroad: use the IRS international where-to-file page. Write the date you checked on your packet.
Example
A founder in Austin, Texas receives 4,000,000 restricted shares on November 3, 2026. Day 30 is December 3, 2026. She mails Form 15620 by Certified Mail to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 on November 20, keeps the receipt, and emails a signed copy to the company the same day.
Common questions
Is the 83(b) address the same as the one on my tax return?
Yes in principle: Form 15620 says to mail it to the IRS office with which the person who performs the services files a federal income tax return. Use the address for returns filed without a payment for your state, and check the IRS page on the day you mail because addresses change.
Which address if I moved states this year?
The office where you will file the return for the year of the transfer. If you are unsure, file online through your IRS Online Account instead; the address question disappears.
Can I use FedEx or UPS?
Only a private delivery service designated by the IRS counts for the timely-mailing rule, and those services need a street address, not a P.O. box ZIP+4. Certified Mail from USPS is the simplest proof.
Do I still send a copy to the company?
Yes. Form 15620 requires a copy to the person for whom you perform the services, and to the transferee if different. You no longer attach a copy to your tax return.
Build the 83(b) packet and proof checklist
Deadline, Form 15620 facts, company copy letter and proof list, before day 30.
Open checkerRelated guides
83(b) election online vs mail
Online or by mail: which Form 15620 route to use, what proof each leaves, and why this product does not transmit the election.
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: .