Go back

Do I need an 83(b) election if my shares are fully vested?

Incorporation & entity structure

No. The election exists to accelerate taxation on shares subject to a substantial risk of forfeiture. Fully vested shares with no repurchase right have nothing to accelerate.

If your shares carry any vesting or company repurchase right, file. The cost of filing unnecessarily is nothing; the cost of not filing when needed is large.

Try Inkle Incorporation
We handle this for founders running US companies.
Full guide
83(b) Election: What It Is, When You Need It, and How to File
People also ask
My company received an official-looking notice demanding a fee for corporate minutes. Is that real?
When is the 83(b) election deadline?
What is the difference between authorized and issued shares?
What is the difference between a stock plan and an option pool?

Ready to take the next step? We would love to help you

Book a demo
This is some text inside of a div block.

Heading

Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

previous version