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I filed a form 83b with IRS within the 30 day period. But I forgot to send it in with my tax return. Is my 83b election invalid?

Alexandria, VA |

Can I still amend my old 2006 return with a copy of the 83b form, thus meeting the requirement?

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Filed under: Tax return Tax law
Attorney answers 2


Probably not. The code just says the election must be made within 30 days after tthe date of the transfer and delegates details to the Secretary, which means the Regs. The Regs require the double filing: first within 30 days and second as an attachment to the taxpayer's return, as well as a copy to the employer. Sometimes the Regs will provide for curative filing of certain elections. I do not have ready access to the Regs tonight, so I can't go any further. You should ask your CPA about a curative filing. Or perhaps one of the other AVVO attorneys can answer that.
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(Bryant) Keith Martin


The IRS regulations require that you file the form with the office where you file your tax return within 39 days, and file the form with your tax return. Amend the return and file the form.

Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.

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