It appaeared like the investopedia article I linked contains contradictory information. In one passage it says you can elect 83(b) at grant. In the section you

It appaeared like the investopedia article I linked contains contradictory information. In one passage it says you can elect 83(b) at grant. In the section you quote, it says you can't. As it turns out, the information isn't actually contradictory, but it is unclear. The first passage I linked refers to RS (Restricted Stock) whereas the second refers to RSUs (Restricted Stock *Units*), which are two different things (TIL). Here's an article that explains the difference [1], the TLDR is that RSUs convert from "units" into stock upon vesting, whereas RSs are stocks that already exist at grant time and are merely transferred upon vesting. That difference means that you can claim 83(b) on RSs but not on RSUs. Fascinating. [1]: https://hudsonoakwealth.com/giving-tree/2019/6/21/should-you-make-an-83b-election-with-you-restricted-stock https://hudsonoakwealth.com/giving-tree/2019/6/21/should-you...