83(b) filing: forms, mailing and proof

First decide whether the election fits your stock and tax position. Our 83(b) explanation covers the tradeoff. This page explains the filing requirements after that decision. Corply handles every elected 83(b) in its workflow; the IRS submission options below also explain how independent filings work.

Check the actual transfer date against your executed stock agreement and issuance records. Incorporation, vesting commencement and stock transfer can happen on different dates. File no later than 30 days after transfer; the IRS instructions explain weekends and legal holidays. Filing the election and paying any resulting income tax follow different deadlines.

• Confirm your name, address and taxpayer identification number, the shares and restrictions, transfer date, price paid and fair market value. Par value does not establish fair market value.
• For online filing, open IRS Form 15620. It requires an IRS Online Account. Personally complete the identity check, review, signature and submission. Save the submitted form and success confirmation.
• For paper filing, complete and sign Form 15620 or a compliant election prepared for your facts. Use the IRS office specified by the form instructions for your individual return. The company’s Delaware registered office does not determine the mailing destination.
• Give the company a copy of the signed election. If the person performing services and the person receiving the property differ, the instructions also require a copy for the recipient.

If you use paper, plan for proof

For a mailed election with an IRS acknowledgment request, prepare the signed election, an acknowledgment copy and a short cover letter requesting its return. Enclose a smaller, self-addressed envelope with prepaid return postage. Put these inside the outbound envelope and pay postage for the complete packet’s actual size and weight.

Corply’s managed route uses standard USPS First-Class Mail with Certified Mail. If using that mailing method yourself, keep the dated USPS acceptance receipt, a copy of the packet, tracking and delivery evidence. Buying postage or printing a label alone does not prove the postal service accepted the packet.

The IRS mailroom instructions describe returning an acknowledgment when a stamped, self-addressed envelope is enclosed. That acknowledgment differs from the optional USPS Return Receipt service. Do not wait for either to preserve timely-filing evidence; neither is a ruling that the election is legally valid.

If you do not have an SSN or ITIN

The form asks for your taxpayer number. Do not substitute the company EIN, another person’s number or a placeholder. Corply’s managed secure form currently requires a nine-digit SSN or ITIN. Ask a qualified U.S. tax advisor promptly about your filing route. Getting an EIN for the company neither supplies your personal taxpayer number nor extends the election deadline.

You decide whether to make the election. Corply prepares and mails every election made in its workflow, using your signed authorization and recorded stock-transfer date.

Enter your taxpayer number through the private secure form. Ask Corply for the mailing status, tracking and dated acceptance receipt. Keep a copy of the election and its filing evidence.

A prepared form or paid service does not prove filing. Contact Corply promptly if a deadline is close and mailing evidence is missing. Coordinate any independent submission first to avoid duplicate filings.

Your assistant can organize non-sensitive facts and reminders. Enter SSNs, ITINs and identity credentials personally on the IRS site or an appropriate secure page. Keep them out of chat.

Return to the 83(b) decision guide or connect Corply to review your filing status.