83(b) Election
What a Section 83(b) election does, the deadline and Form 15620, the risks, and how it pairs with early exercise.
- What is a Section 83(b) election?In depth
A Section 83(b) election lets you pay tax on equity at grant instead of at vesting. Learn the 30-day deadline, Form 15620, and the real risk.
- 83(b) election deadline and Form 15620
You have exactly 30 days from the transfer date. There are no extensions, and the IRS now provides an official form.
- 83(b) election risks
The election is irrevocable, and prepaying tax on shares that never become liquid is a real loss.
- Early exercise plus 83(b): how they work together
Early exercise without an 83(b) election is usually worse than not exercising at all.