How to e-File 83(b) Elections

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If you’ve ever helped a client make an 83(b) election, you know the old process:

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Fill out the form, print two copies, write a cover letter, mail it certified, and wait weeks (or months) for a stamped copy to come back... hoping it didn’t get lost in transit.

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That’s now changed.

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In 2025, the IRS launched an online filing process for 83(b) elections using a new form (IRS Form 15620), available directly through the taxpayer’s IRS account.

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Why This Matters

  • 30-day clock: The 83(b) election must be filed within 30 days of grant (or early exercise for options). Online filing removes friction from the filing process for taxpayers.
  • Instant proof: Taxpayers get an immediate confirmation of submission.
  • Save-and-return: Start the process, gather details, and come back later.

Before Filing: What Clients Will Need

Advisors can save clients time and stress by helping them gather this in advance:

From Form 15620:

  • Taxpayer name, address, SSN (and spouse if applicable)
  • Tax year
  • Security description (shares, class, company name)
    Date of transfer
    Description of restrictions (like a time-based vesting schedule to show substantial risk of forfeiture)
  • Fair market value at transfer
    • NOTE: if the stock FMV is less than $.01, you will need to print the form and mail it
  • Amount paid for the property
  • Company’s name, EIN and address

From the Client:

  • IRS.gov account (ID.me login)
  • Stock grant documentation + company info

How to File Online

Go to irs.gov/dmaf/form/f15620

  1. Complete the walkthrough to generate a filled Form 15620.
  2. Review and e-sign.
  3. Submit and download confirmation.

Best Practices for Advisors

  • Proactively educate clients who are candidates for 83(b) elections (restricted stock or early-exercised options).
  • Encourage clients to set up an account with the IRS before a grant is made (they can easily download tax data/notices for you).
  • Maintain a copy of the filed form and confirmation in the client’s permanent file.
  • Coordinate with the tax preparer to attach a copy to that year’s return.
  • Keep copies for all filed 83(b) elections for at least 5 years after the year of sale for those shares.

Bottom line: E-filing 83(b) elections won’t change the fundamentals of tax planning, but it removes one more barrier between your clients and a well-executed strategy. It’s a small, meaningful win and an easy way for advisors to deliver real value.

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