An 83(b) election is only useful if the value of the shares is low. The income tax is negligible and the capital gains tax is zero. The price of many RSUs was n

An 83(b) election is only useful if the value of the shares is low. The income tax is negligible and the capital gains tax is zero. The price of many RSUs was not low when they were granted, so the income tax bill would have still been higher than many could pay. Edit: Also, RSUs are not eligible for 83(b) elections.