Section 83(b) Election Tool

Find statutory day 30, calculate transfer-date income, and compare election paths using only values you supply.

Updated September 7, 2026Reviewed for IRC §§83 and 7503; Treas. Reg. §1.83-2; Publication 525; Form 15620

When is a section 83(b) election due?

It must be filed no later than 30 days after the property transfer date—not any time before vesting. If statutory day 30 falls on a weekend or recognized federal or D.C. holiday, this tool returns judgment rather than guessing the §7503 adjusted date. A statewide legal holiday in the state of your IRS service center (for example, Texas Independence Day, March 2, for Austin) can also move the last day to the next business day under §7503; filing by the date shown is timely either way.

Day 30 is counted from transfer, not vesting
Election income is transfer FMV minus amount paid
A later forfeiture does not undo the elected income inclusion

Source:IRC §83(b); Treas. Reg. §1.83-2

Transfer facts

Property transfer date

Date the shares stop being forfeitable

Number of shares

FMV per share at transfer

Amount paid per share

Is the stock substantially nonvested?

Yes only if you could lose the shares (for example, by leaving before a service date) and anyone you sold or pledged them to would also have to give them back (§83(c)(2)).

Service provider

Illustrative values you supply

Leave either blank. These are not projections.

FMV per share at vesting (optional)

FMV per share at sale (optional)

Filing and forfeiture boundary

File a written statement or Form 15620 with the IRS service center where you file your return, and give a copy to the person for whom you performed the services. The election accelerates income and can strand tax paid if the property is later forfeited. This tool does not prepare, file, or recommend the election.

Questions

Can I file an 83(b) election any time before vesting?

No. The election must be filed no later than 30 days after the property transfer date; the vesting date does not extend that period.

What income does the election accelerate?

The ordinary-income inclusion is the property's fair market value at transfer minus the amount paid, if that excess is positive.

What if the property is later forfeited?

The election accelerates income and can strand tax paid if the property is later forfeited. Section 83(b) allows no deduction for the elected inclusion; Publication 525 describes a loss limited to amount paid minus anything realized.

Does the comparison predict future stock value or tax?

No. Optional vesting and sale values come only from you. The tool compares income and basis paths without a growth rate, tax bracket, or tax-savings claim.

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