KPMG report: Section 83(b) elections

Elections made under section 83(b) can be a valuable tool, empowering individuals to choose whether future appreciation on certain incentive awards will generate capital gain or be taxable as compensation. This decision is not without risk, and an 83(b) election is only available in limited scenarios. For those who would like to make an 83(b) election, it is important to know how and when to do so, as the opportunity to file a valid election is limited and the rules are not always straight forward, particularly for those who reside outside of the United States.

Read a June 2025 article prepared by KPMG LLP that addresses the following questions:

• Who is eligible to make an 83(b) election?
• When is an 83(b) election available?
• Why make an 83(b) election? (What are the tax implications of making—and not making—an 83(b) election?)
• When must an 83(b) election be filed?
• What information is an 83(b) election required to include?
• How and where are 83(b) elections filed?
• Are there any additional considerations for a non-resident alien to file an 83(b) election?
• Are there opportunities to amend or revoke an 83(b) election?