Tax
Dec. 4, 2025
83(b) goes digital: Quirks founders should know before clicking 'submit'
The IRS has launched electronic filing for § 83(b) elections via Form 15620, allowing founders and service providers to submit online while keeping the 30-day deadline and employer-copy requirement, though filers should be mindful of technical quirks, save PDF confirmations, and coordinate with their companies to ensure accuracy.
The IRS has finally turned on electronic filing for § 83(b) elections. Founders and other service providers purchasing or receiving restricted equity or early exercising options can now complete and submit Form 15620 online through the IRS "mobile-friendly forms" portal, with the usual 30-day deadline unchanged and the obligation to give a copy to the company still in place. As with many tax filings, online submission is preferrable in most cases, a...
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