Where to Mail Your 83(b) Election: IRS Addresses by State
Maya Rodriguez
Founder & CEO
Mailing your 83(b) election to the wrong IRS address or using the wrong method can result in a missed deadline. Here are the correct addresses and procedures.
The Filing Requirement
Under Treasury Regulation Section 1.83-2(b), you must file the 83(b) election with the IRS service center where you file your income tax return. The election must be filed no later than 30 days after the date of the property transfer. The regulation specifies filing by mail, and the postmark date is what matters, not the date the IRS receives it. You must also provide a copy to your employer (the company) and attach a copy to your income tax return for the year of the transfer. There is no official IRS form for the 83(b) election. You file a written statement containing the information specified in the regulations.
IRS Service Center Addresses
The mailing address depends on the state listed on your most recent tax return. For taxpayers in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, and Wisconsin, mail to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0002. For taxpayers in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming, mail to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0002.
How to Mail It Correctly
Use USPS Certified Mail with Return Receipt Requested. This gives you a postmarked receipt proving you mailed the election before the deadline and a green card confirming the IRS received it. The cost is approximately $7 to $10. Do not use FedEx, UPS, or other private delivery services unless you use a designated private delivery service (PDS) approved by the IRS. The IRS periodically updates the list of approved PDS providers on IRS.gov. Standard FedEx and UPS services may not qualify because the IRS service center addresses listed above are P.O. Box equivalents that do not accept private carrier deliveries. When in doubt, use USPS Certified Mail.
What to Include in the Mailing
Your mailing should include the signed 83(b) election statement containing all required information: your name, address, Social Security number, a description of the property, the date of transfer, the taxable year for which the election is made, the nature of the restrictions, the fair market value at transfer, the amount you paid, and a statement that you are making the election under Section 83(b). Include a self-addressed stamped envelope so the IRS can return a date-stamped copy to you. While the IRS is not obligated to return the copy, many service centers will do so, and it provides an additional record that your election was received.
Digital Filing Is Not Available
As of 2026, the IRS does not accept 83(b) elections electronically. Despite periodic discussions about modernizing this process, the election must be submitted by mail. There is no e-file option, no online portal, and no fax filing. Some companies and law firms have developed services that prepare the election and handle the certified mailing on your behalf, which can be useful if you are filing from overseas. SpryTax prepares and mails 83(b) elections for all founder stock and early exercise transactions within 48 hours of receiving the signed stock purchase documents.
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