# How to e-File 83(b) Elections

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

_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._

That’s now changed.

**In 2025, the IRS launched an online filing process for 83(b) elections** using a new form ( [IRS Form 15620](https://www.irs.gov/pub/irs-pdf/f15620.pdf)), available directly through the taxpayer’s IRS account.

#### **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](http://irs.gov/) account ( [ID.me](http://id.me/) login)
- Stock grant documentation + company info

#### **How to File Online**

Go to [irs.gov/dmaf/form/f15620](http://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.