Updated July 28, 2026. Quick answer: Generally no. An 83(b) election applies to property transferred in connection with services. A standard RSU is an unfunded promise to deliver shares later — no property has been transferred, so there is nothing to make the election on.
The distinction is transfer, not vesting
IRC §83 governs property transferred for services. Restricted stock — actual shares you own subject to forfeiture — is transferred property, and an 83(b) election is available. A restricted stock unit is a contractual promise; you own nothing until settlement.
| Restricted stock | RSU | |
|---|---|---|
| Do you own shares before vesting? | Yes, subject to forfeiture | No |
| 83(b) available? | Yes, within 30 days | Generally no |
| Taxed when? | At vest, or at grant with the election | At vest or settlement |
What people are usually reaching for
The instinct is right — locking in tax at a low valuation is valuable. In an early stage company the equivalent tool is restricted stock or an early-exercisable option with an 83(b), which is precisely why those structures exist at that stage and RSUs generally do not.
If your paperwork says “restricted stock award” rather than “restricted stock unit”, the election may well be available — and the 30-day clock is already running. Check which one you actually hold.
Sources
IRC §83(a), (b); Treas. Reg. §1.83-3(a) (meaning of transfer); Treas. Reg. §1.83-2.
This states what the cited authority says. It is not tax advice; AMT in particular is computed across your whole return and cannot be resolved from one page.