How to Mail Your 83(b) Election to the IRS

Properly filing your 83(b) election is just as important as deciding to file in the first place. The IRS has strict rules, and a simple mailing mistake could invalidate your election, costing you a fortune in future taxes. Getting it right means creating a paper trail that proves you filed on time.

This guide provides a clear, step-by-step process for preparing and mailing your 83(b) election package. Follow these instructions precisely to ensure your filing is accepted without issue and that you have the documentation to prove it for your records.

Key Takeaways

Use USPS Certified Mail: This is the only mailing method that provides a legally binding postmark as proof of your filing date. Do not use FedEx, UPS, or regular mail.
Include a Stamped Return Envelope: Send two copies of your election and a self-addressed, stamped envelope so the IRS can return a date-stamped copy to you.
Find the Right Address: The mailing address is based on where you live and file your taxes. Verify it on the IRS website before sending.
Keep Meticulous Records: Store your Certified Mail receipt and your date-stamped copy from the IRS in a safe place indefinitely. You will need them as proof.

Step-by-Step Mailing Guide

Complete and Sign Your Form: Fill out the 83(b) election form with your personal details, company information, and stock grant specifics. Sign and date it. Make sure your spouse signs if you live in a community property state.
Prepare a Cover Letter: Write a brief cover letter stating that you are enclosing an 83(b) election for filing. Mention that you have included a second copy and a self-addressed, stamped envelope for a return receipt.
Make Copies: Make at least four copies of your signed form: one original to send, one copy to be returned by the IRS, one for your records, and one for your company.
Assemble the Package: In a large envelope, place the original signed election, the copy to be stamped, and your self-addressed, stamped envelope (SASE).
Go to the Post Office: Take the package to a US Post Office and request Certified Mail with Return Receipt. The clerk will affix the necessary barcodes and give you a receipt with a tracking number. This receipt is your legal proof of the filing date.
Track and Store: Track the delivery to confirm it arrived. When you receive the date-stamped copy back from the IRS, staple it to your Certified Mail receipt and store them together in a very safe place forever.


graph TD
    A[Complete & Sign Form] --> B(Write Cover Letter);
    B --> C{Make 3 Copies};
    C --> D[Assemble Package: Form, Copy, SASE];
    D --> E(Go to Post Office);
    E --> F[Send via Certified Mail];
    F --> G((Keep Receipt!));

Finding the Correct IRS Address

The correct IRS service center to mail your form to is the same one where you would file your annual paper tax return. These addresses can change, so it's critical to verify the correct one before mailing. The IRS provides a "Where to File" page on its website for Form 1040. Look up the address for your state of residence.

Do not send it to the company's address or a generic IRS address. Sending it to the wrong location can cause delays that make you miss the 30-day deadline, and the IRS is unforgiving about this.

Frequently Asked Questions

Which IRS address should I use?

You must mail the 83(b) election to the IRS service center where you would normally file your annual paper tax return. The correct address depends on the state you live in. Always check the official IRS website for the most current address for Form 1040 for your specific location before mailing.

Is certified mail required?

While not legally required, using USPS Certified Mail with Return Receipt is the universally recommended best practice. The postmarked Certified Mail receipt is considered legal proof of timely filing by the IRS. Without it, you have little recourse if your form is lost in the mail.

Do I need a stamped return copy?

Yes, it is highly recommended. Include a second copy of your signed election and a self-addressed, stamped envelope in your mailing. The IRS will (usually) stamp your copy as 'received' and mail it back to you. This, along with your Certified Mail receipt, serves as your evidence of filing.

Get Personalized Help

This guide is for informational purposes. Tax laws and IRS procedures can change. Always confirm details with a qualified CPA or tax attorney to ensure your filing is handled correctly.

→ Need tailored advice? Email taxhelp@example.com