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Morrison & Foerster LLP

Say Goodbye to Paper Cuts: Section 83(b) Elections May Now Be Filed Online

Morrison & Foerster LLP on

In late 2024, the Internal Revenue Service (IRS) introduced Form 15620 to provide a standardized mechanism for taxpayers to make elections under Section 83(b) of the Internal Revenue Code (the “Code”). More recently in 2025,...more

Snell & Wilmer

IRS Releases Standardized Section 83(b) Election

Snell & Wilmer on

As explained in a prior blog post, an employee who timely files a Section 83(b) election will be taxed on the fair market value of property transferred (typically restricted stock) to him or her in exchange for services on...more

McDermott Will & Schulte

Weekly IRS Roundup April 8 – April 12, 2024

McDermott Will & Schulte on

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 8, 2024 – April 12, 2024. April 8, 2024: The IRS released Internal Revenue Bulletin 2024-15,...more

Wilson Sonsini Goodrich & Rosati

Final Regulations Issued Under Internal Revenue Code Section 83 Eliminate Taxpayer Requirement to File Section 83(b) Election with...

Wilson Sonsini Goodrich & Rosati on

Recently issued final regulations under Internal Revenue Code Section 83 (the Final Regulations) remove the requirement that taxpayers must submit a copy of an election made under Code Section 83(b) with the taxpayer's income...more

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