83(b) election timing checker.
Enter your grant date and we’ll show your exact 30-day IRS deadline plus the projected tax impact of filing vs. not filing on restricted stock or early-exercised options. The 30-day window is jurisdictional, miss it and the election is gone.
- Exact deadline date and days remaining
- Tax projection: with 83(b) vs. without, at an assumed exit value
- Filing-mechanics primer (where to file, how to prove timeliness)
- Optional emailed PDF with your scenario and the deadline
Restricted stock and early-exercised options. The math is the same: lock in ordinary income now, capital gains on the appreciation later.
Enter the grant date to compute the 30-day window.
| Scenario | Ordinary income tax | Capital gains tax | Total tax |
|---|---|---|---|
| With 83(b) filed | |||
| Without 83(b) |
Projection assumes all shares are held more than one year past the grant date before sale, satisfying long-term capital gains treatment.
We’ll send a one-pager with your deadline, the tax projection, and the filing-mechanics checklist (where to mail, what to include, how to prove timeliness).
Lock in today’s value as the tax basis, or pay later at vesting.
An 83(b) election tells the IRS to treat unvested stock as if it had fully vested on the date it was transferred. Future appreciation becomes capital gains, not ordinary compensation income.
Restricted stock issuance, or an early exercise of an option grant. The 30-day clock starts the day after the transfer.
Mail the election to the IRS office where you file your return, plus a copy to your employer. Certified mail with return receipt is the standard practice.
The difference between the FMV at transfer and your purchase price is ordinary income in the year of transfer.
When the stock eventually sells, the gain over the FMV at transfer is long-term capital gain (assuming you’ve held the shares for more than one year).
The 83(b) sits inside the broader founder-equity tax map.
Keep the evidence with the record.
Octelligence doesn't prepare tax returns, elections or filings. It keeps the resolutions, share issuances and supporting documents your advisers work from in one corporate record, with an activity log of every change.