How do I file an 83(b) election, by mail or online?
83(b)EquityTaxFormation
You file a signed election, Form 15620 or a written statement covering the same points, within 30 days of the date the shares were transferred to you. There are two ways to do that today: post it to the IRS office where you file your personal return, or complete Form 15620 online through an IRS online account and submit it there. Either is valid. Pick one, because the online tool asks you to confirm you have not also mailed it. Whichever route you take, give the company a copy.
Filing by mail
Sign the election, keep a copy, and send it by USPS certified mail with a return receipt to the IRS service center for the state you live in. The IRS does not publish a separate 83(b) address; practitioners use the address listed for your state for a paper Form 1040 filed without a payment, on the IRS where-to-file page. It differs by state, so look up your own rather than copying a co-founder's. Post it early enough that the postmark falls inside the 30 days, since the postmark is what counts. Then put the certified mail receipt, the return receipt when it comes back, and your signed copy somewhere permanent. Enclosing a second copy with a self-addressed stamped envelope sometimes gets you a date-stamped copy back, which is the best evidence there is.
Filing online
Since 2025 the IRS has offered Form 15620 as an online form. You sign in to an IRS online account, which means passing the IRS's identity verification, fill in the same boxes, and either submit it there or download it to mail. Online submission gives you a confirmation on screen and a copy to download, the online equivalent of the certified mail receipt. Save both. The PDF version of the form still describes filing by mail in its instructions; the online route sits alongside it.
Arabella's Delaware C corporation packet includes a restricted stock agreement and a completed 83(b) election for each founder, with filing instructions. File it the day you sign the stock agreement; the 30 days run from that date.
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Written by the lawyers who built Arabella. This is legal information, not legal advice for your situation, and reading it does not make us your lawyers. For a real dispute or a high-stakes decision, talk to a licensed attorney. More questions.