Where to Mail Your 83(b) Election: IRS Addresses and Deadline

Mail your 83(b) election to the IRS service center that processes Form 1040 for your state of residence — one of three domestic addresses in Austin, Kansas City, or Ogden. Since the election is a notification rather than a payment, use the “not enclosing a payment” address. As of 2025, you can also skip the mail entirely and file Form 15620 through the IRS mobile-friendly forms portal. Either route, your election must reach the IRS (or be postmarked) within 30 days of the date the restricted property was transferred to you.

IRS Mailing Addresses by State

Find your state below and use the matching address.

Austin, TX

For residents of Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, and Texas:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Kansas City, MO

For residents of Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, and Wisconsin:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Ogden, UT

For residents of Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

Foreign Address, U.S. Territory, or APO/FPO

If you live outside the 50 states, in a U.S. territory or possession, or use an APO or FPO address, send the election to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 USA

These addresses can change, so confirm yours on the IRS “Where to File” page before sealing the envelope.¹

Filing Online Instead of by Mail

The IRS now accepts 83(b) elections electronically through Form 15620, “Section 83(b) Election,” on its mobile-friendly forms portal.² To use it, you need an ID.me account. Log in, find Form 15620, complete the fields, and submit. You can save a draft for up to 90 days and print the finished form before you submit.

Online filing is optional. You can still mail a paper election — either on Form 15620 or as your own written statement that meets the regulatory requirements. But if you want to file electronically, Form 15620 is the only accepted format; the portal does not take custom election statements.³

How to Mail the Election So You Have Proof

Send your signed election by certified mail with return receipt requested through the U.S. Postal Service. The green card signed by the IRS on delivery is your proof of receipt, and you will need it: the IRS does not send a confirmation letter or acknowledgment after processing an 83(b) election.³

You can use an IRS-designated private delivery service instead. Only specific service tiers from DHL Express, FedEx, and UPS qualify for the “timely mailing is timely filing” rule. FedEx Priority Overnight and UPS Next Day Air qualify, for example, but standard ground services do not. The full list is on the IRS website, and the carrier can give you written proof of the shipment date.⁴

Keep a copy of the signed election with the mailing receipt. Because the IRS may not be able to locate the election later, your records are the only reliable evidence that you filed on time.

What the Election Must Contain

Whether you use Form 15620 or your own statement, Treasury Regulation 1.83-2 requires the following:

Your full legal name, address, and Social Security number or taxpayer identification number.
A description of the property transferred (for example, 10,000 shares of common stock in XYZ Corp.), the date of transfer, and the taxable year.
The nature of any restrictions, such as a vesting schedule or a company repurchase right.
The fair market value of the property at transfer, ignoring restrictions that will eventually lapse.
The amount you paid for the property.
A statement that copies have been furnished to the person for whom services were performed and, if different, to the transferee.

Pull these details directly from your restricted stock purchase agreement or grant notice so the numbers and dates match.⁵

The 30-Day Deadline

The election must be filed no later than 30 days after the date the property was transferred to you.⁵ For a mailed election, the postmark date controls, so a letter postmarked on day 30 is timely even if the IRS receives it later. If the 30th day falls on a Saturday, Sunday, or legal holiday, the deadline extends to the next business day.³

The clock starts on the transfer date, meaning the date you acquire a beneficial ownership interest in the property. That is not necessarily the date you signed the agreement or the date the board approved the grant. For restricted stock, transfer usually happens on the grant date, because you receive actual shares even though they are subject to vesting. Granting a stock option does not count as a transfer of property; the transfer happens when you exercise the option and receive shares.⁶

The 30-day window is absolute. The IRS takes the position that it lacks authority to grant relief for a late 83(b) election. The six-month automatic extension available under Revenue Procedure 2013-30 for many other tax elections does not apply here, because the 83(b) deadline runs from the transfer date rather than a return due date. Missing the deadline by a single day makes the election permanently invalid, and you fall back to the default rule under Section 83(a): you are taxed at each vesting date on the spread between what you paid and the fair market value on that date, at ordinary income rates.⁷

Copies You Still Need to Send

After filing with the IRS, give a copy of the signed election to the person or entity for whom you performed the services, which is typically your employer or the company that issued the restricted stock. If the transferee of the property is a different person, such as a trust, that person must also receive a copy.³

You no longer need to attach a copy of the election to your annual tax return. The IRS removed that requirement for property transferred on or after January 1, 2016.⁵ Keep your own copy with the certified-mail receipt or the electronic submission confirmation. That file is your only reliable record that the election was made on time.

1
Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 or Form 1040-SR
2
Internal Revenue Service. Mobile-Friendly Forms
3
Internal Revenue Service. Form 15620 (Rev. 4-2025) Section 83(b) Election
4
Internal Revenue Service. Private Delivery Services (PDS)
5
eCFR. 26 CFR 1.83-2 – Election to Include in Gross Income in Year of Transfer
6
eCFR. 26 CFR 1.83-3 – Meaning and Use of Certain Terms
7
Office of the Law Revision Counsel. 26 USC 83 – Property Transferred in Connection With Performance of Services