Internal Revenue Service. "Topic No. 427 Stock Options." Fidelity. "Instructions for Completing IRS Section 83(b) Form." Internal Revenue Service. "26 CFR 1.83-2: Election to Include Gross Income ...

Recordkeeping and documentation: Proper filing and recordkeeping of the 83(b) election and evidence of mailing is crucial. The IRS requires that the form be filed with the IRS office to which the ...

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On November 7, 2024, the IRS released Form 15620, which can be used by taxpayers to file Section 83(b) elections in connection with transfers of property that are subject to a substantial risk of ...