You can file an 83(b) election to accelerate a taxable event on your stock options or restricted stock awards, so it occurs sooner than it normally would. Why would you do that? The primary reason to file an 83(b) is if you believe, by doing so, you will pay less tax now than if you wait and allow the options/awards to vest in their ordinary course. However, an 83(b) election may be a risky bet, as it’s possible you’ll end up paying income taxes on stocks you never actually acquire or sell.
