It used to be you had to send the 83(b) with the return in addition to filing with the IRS at the time of election, but this changed in 2016. https://www.thetaxadviser.com/news/2016/jul/regulations-eliminate-sec-83b-filing-statement-requirement-201614887.html
It used to be you had to send the 83(b) with the return in addition to filing with the IRS at the time of election, but this changed in 2016. https://www.thetaxadviser.com/news/2016/jul/regulations-eliminate-sec-83b-filing-statement-requirement-201614887.html