What is the deadline for filing an 83(b) election?

The 83(b) election must be filed with the IRS within 30 calendar days of the date you receive your restricted stock grant.

This is not 30 business days. If the 30th day falls on a weekend or holiday, the deadline extends to the next business day. Missing this deadline means you permanently lose the ability to make the election for that specific stock grant. There is no extension, no late filing option, and no appeal process. The IRS is strict about this timeline. The 30-day clock starts on the date the stock is transferred to you (the grant date on your stock purchase agreement), not the date you signed the agreement or the date your company was incorporated. Set a calendar reminder immediately upon receiving any restricted stock.