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Tax Liability › Internal Revenue Code (IRC) › IRC Section 83(b)

Lathrop GPM

First Time Issuance of IRS Form for Elections Under Section 83(b)

Lathrop GPM on

For the first time, the IRS has issued an official form to be used for making an election under Section 83(b) of the Internal Revenue Code. Until the IRS issued Form 15620 in late 2024, taxpayers used their own “homemade”...more

Proskauer - Employee Benefits & Executive...

IRS Creates Standardized Form for Section 83(b) Elections

Proskauer - Employee Benefits & Executive... on

Earlier this month, the Internal Revenue Service (“IRS”) released Form 15620, which is an approved IRS form for making Internal Revenue Code (“Code”) Section 83(b) elections. By way of background, Code Section 83(b) provides...more

Morrison & Foerster LLP

What Is an 83(b) Election, and Do I Need to File One?

Morrison & Foerster LLP on

If you’re reading this, chances are this is not the first time you’ve heard of the 83(b) election (and if it is, then definitely keep reading). The “83” in “83(b) election” refers to Section 83 of the Internal Revenue Code,...more

Bowditch & Dewey

Starting a Start-Up? Here’s One More Thing You Need to Know: The 83(b) Election

Bowditch & Dewey on

Many people are forming start-up entities, especially in the Boston and Worcester areas, and for some, it becomes a great success story. For others, it does not. As an attorney who assists many start-ups and investors, I see...more

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