If an individual makes a Section 83(b) election to include in income the value of unvested property (such as restricted stock) that is transferred in connection with the performance of services, the individual must file the Section 83(b) election statement with the IRS no later than 30 days after the date the property is transferred.  However, under final regulations recently issued by the IRS, the individual no longer has to file a copy of the Section 83(b) election statement with his or her income tax return for the year of transfer.  These final regulations apply to property transferred on or after January 1, 2016.