ARTICLE · 20 AUGUST 2025

Online Filing Now Available For Section 83(b) Elections

Shulman Rogers

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The IRS has launched a major modernization of the Section 83(b) election process. In November 2024, the IRS introduced Form 15620, designed to standardize Section 83(b) elections.

United StatesGovernment, Public Sector

Online Filing Now Available for Section 83(b) Elections

The IRS has launched a major modernization of the Section 83(b) election process. In November 2024, the IRS introduced Form 15620, designed to standardize Section 83(b) elections. Previously, taxpayers had to draft their own written statement that met the informational requirements for making a Section 83(b) election. In mid-2025, the IRS took the next step by enabling taxpayers to electronically file Form 15620 via the IRS website using an IRS online account and ID.me authentication. While traditional mailing remains an option, online submission is now the IRS's preferred method.

New Streamlined Process

To file online, taxpayers must log into their IRS account through ID.me. Creating an ID.me account currently requires submission of a photo of a government-issued ID and a video selfie to verify that you match the ID. Taxpayers must then complete Form 15620 directly on the site and submit it

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