If you’ve made a Section 83(b) election for restricted stock or equity compensation, one of the most important steps is mailing the form to the correct IRS office. Sending it to the wrong address can delay or invalidate your election—potentially costing you thousands in unnecessary taxes. So where exactly should you send your 83(b) election?
Mail Your 83(b) Election to the IRS Office Where You File Your Tax Return
According to IRS guidelines, you must send your completed 83(b) election form to the IRS service center where you normally file your tax return. This isn’t necessarily the IRS headquarters or a local office near you—it depends on where you live and whether you file your tax return yourself or through a tax professional.
Because IRS service center addresses change periodically, the best way to ensure you send it to the right place is to consult the most recent instructions on the IRS.gov website. You can search for “where to file paper tax returns” or look up the mailing address based on your state of residence and filing status.
Important Mailing Tips
- Include a copy with your return: Though not required, it’s often recommended to include a copy of the 83(b) election form with your annual tax return for documentation.
- Send within 30 days: The IRS must receive the 83(b) election form within 30 days of the date you received or purchased your restricted shares. There are no extensions, and late elections are not accepted.
- Use certified mail: To prove timely filing, send your 83(b) election via certified mail with a return receipt. This acts as your proof that it was sent on time.
Final Thought
Missing the deadline or sending your 83(b) election to the wrong address can nullify your election and lead to higher taxes down the road. Always verify the correct IRS service center address before mailing your form. When in doubt, consult a tax professional who can help you navigate the filing requirements and avoid costly errors.