Where to Mail Your 83(b) Election: IRS Addresses

The IRS 83(b) election mailing address is not one national P.O. box—it is the same Internal Revenue Service campus where you mail a paper Form 1040 without a payment for the tax year that includes your stock transfer. As of May 2026, that means Ogden, Utah (84201-0002), Kansas City, Missouri (64999-0002), or Austin, Texas (73301-0002) for most U.S. residents, and often Austin (73301-0215) when you file from abroad with Form 2555 or similar international characteristics. Seal a signed original (typically IRS Form 15620), use USPS Certified Mail for proof, and keep duplicate copies for your employer and your CPA.

3IRS service centers route most domestic 83(b) elections (Ogden, Kansas City, Austin)Compiled from IRS Form 1040 Where To File tables (calendar year 2025), accessed 22 May 2026.

Pair this directory with deadline math in 83(b) deadline & mailing tracker, Form 15620 language in how to file an official Section 83(b), and expat strategy in Section 83(b) for expats.

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Why your 83(b) address follows Form 1040 (not a forum post)

Section 83(b) election is a paper filing that elects under IRC §83(b) to include property in gross income at transfer. IRS Form 15620 instructions (April 2025 revision) say to mail the election to the Internal Revenue Service office with which the person who performs the services files a federal income tax return.¹ Practitioners read that as the current IRS Where To File address for Form 1040—without enclosing payment—because you are not paying tax with the election envelope itself.

Do not reuse stale ZIP codes. Austin 73301-0002 (domestic South) and Austin 73301-0215 (international) are different destinations. Clerky, Carta, and law-firm templates from 2019 are a common failure mode.

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Original research: all 50 states → IRS campus (2025 Form 1040, no payment)

Methodology: On 22 May 2026, we parsed the IRS “Where to file paper tax returns” HTML tables for calendar year 2025 individual Form 1040 returns without an enclosed payment, for all 50 states plus the District of Columbia. We normalized each state to one of three campuses and the ZIP+4 suffix -0002 used for routine 1040 filings. Re-verify on IRS.gov the week you mail—campus assignments can change between tax years.

Campus A — Ogden, Utah (84201-0002)

States routed here (17): Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming.

Campus B — Kansas City, Missouri (64999-0002)

States routed here (21): Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin.

Campus C — Austin, Texas (73301-0002)

States routed here (13): Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, Texas.

State-by-state lookup (copy your row)

Source: IRS Where To File — individual Form 1040, no payment enclosed, calendar year 2025 tables.

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International & expat mailing (non-US addresses)

If you live outside the United States, use an APO/FPO address, file Form 2555 (Foreign Earned Income), or otherwise match the IRS international Form 1040 characteristics, the calendar year 2025 international table (page last reviewed 5 Dec 2025) directs Form 1040 without a payment to:

That 0215 suffix is not interchangeable with domestic Austin 73301-0002. Where I'm less sure—dual-status years, ITIN-only filers who have never filed a U.S. return, and green-card holders who recently moved abroad may need a preparer to choose between international Austin and a former U.S. state campus; a one-page cover letter beats guessing.

See Section 83(b) for expats for ITIN/TIN field tactics—not a substitute for confirming which Austin ZIP applies to your return profile.

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Envelope template (all campuses)

[Your name — return address]
[Street]
[City, State ZIP]

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

ATTN: Section 83(b) Election — Jane Doe

Replace Ogden with your campus. Anecdotally, IRS mailrooms route faster when the attention line states Section 83(b)—I haven't tested delivery times across campuses with controlled trials.

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Certified mail checklist (execution, not theory)

Certified Mail is not required by statute, but it is the default proof package because IRC §7502 can treat certain timely U.S. Postal Service postmarks as timely filing even when IRS processing arrives later—facts get litigated near day 30.²

Attribute	USPS Certified Mail	USPS Priority Mail	Hand delivery to campus
Third-party acceptance timestamp	Strong (PS Form 3800)	Tracking only	Varies—get stamped receipt if available
IRC §7502 postmark analysis	Commonly relied on	Validate with counsel	Different rules
Cost (approx.)	~$4–$8 + postage	~$10–$20	Travel cost
Our default recommendation	Yes for most employees	Only with CPA sign-off near deadline	Rare

Source: IRC §7502; IRS Form 15620 instructions; practitioner mailing normsUpdated: 2026-05-21

Working checklist — post office

# Illustrative USPS counter script (fees vary — confirm at post office, May 2026)
# 1. Hand clerk signed original + cover sheet in envelope
# 2. Say: "Certified Mail, please, with Return Receipt"
# 3. Affix return address label matching Form 15620
# 4. Keep PS Form 3800; photo envelope; export tracking PDF tonight

USPS lists Certified Mail base fees around $4.85 plus postage (checked on usps.com 14 May 2026—your mileage will vary by zone and add-ons). Priority Mail Express is faster but not our default for §7502 postmark analysis without CPA sign-off.

Critical Warning: Certified Mail proves USPS acceptance—not automatic IRS receipt. File by day 25 when possible; see official 30-day deadline & mailing rules.

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Worked example: Marco, founder in Lisbon (U.S. citizen abroad)

Facts (hypothetical): Marco, a U.S. citizen, early-exercised 12,000 unvested shares of Northwind Analytics, Inc. on 10 May 2026 while living in Lisbon. He files Form 2555 on a calendar-year basis and has historically used the international Form 1040 mailing table.

Verdict for Marco: Use international Austin 0215, not domestic 0002, and escalate to counsel if his preparer says he is still a state resident filing domestic 1040—address choice follows return filing location, not where he exercises.

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Worked example: Jenna, restricted stock in Brooklyn

Facts (hypothetical): Jenna, a product lead at a NYC fintech, receives 8,000 restricted shares on 1 June 2026. She is a New York resident filing paper Form 1040 without payment.

Jenna should not mail to Ogden because a California colleague did—New York rows point to Kansas City under the 2025 tables.

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Steel-man: “FedEx overnight to Austin is safer than Certified Mail”

Best case for overnight courier: You are two business days from the deadline, international postal service is unreliable, or you want signature tracking from a private delivery service (PDS) on the IRS designated list. FedEx and UPS can deliver to IRS campuses with documented chain of custody.

Where couriers disappoint: IRC §7502 postmark rules for U.S. Postal Service mail differ from PDS timeliness tests under Treas. Reg. §301.7502-1. Paying $45+ for overnight (FedEx retail rates checked 14 May 2026) does not cure a missed substantive 30-day transfer window, and mis-addressing 73301-0002 vs 73301-0215 still wastes the spend.

Our position: For domestic employees with 5+ days left, USPS Certified Mail to the correct campus is the right default. Use PDS only with preparer-written instructions—and never substitute courier tracking for confirming the transfer date with Stock Administration.

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Common address mistakes (and fixes)

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Related guides

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Verdict

For the query irs 83b election mailing address: look up your Form 1040 paper filing campus, write the Treasury / IRS / city / ZIP+4 block exactly, add a Section 83(b) attention line, and mail the signed original with USPS Certified Mail documentation. Expats should confirm whether Austin 73301-0215 applies before copying a domestic founder's envelope. Verify IRS.gov the week you mail—strategy articles are useless if the envelope goes to the wrong ZIP.

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Primary sources

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Footnotes

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Disclaimer: This article is educational only and is not tax, legal, or financial advice. Section 83(b) elections are irrevocable and can increase current-year tax. Confirm transfer dates, FMV, mailing addresses, and payment obligations with a qualified CPA, enrolled agent, or tax attorney before filing.

Footnotes

1. IRS Form 15620 instructions (April 2025), “Where to File.” ↩

2. IRC §7502 and Treas. Reg. §301.7502-1 — timely mailing treated as timely filing under qualifying facts. ↩

3. Treas. Reg. §1.83-2 — filing with IRS and furnishing copies to the service recipient. ↩