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## Filing Section 83(b) Elections as a Non-US Founder

This section provides guidance on filing a Section 83(b) election when you are a non-US founder.

### Understanding Section 83(b) Elections

A Section 83(b) election is a form filed with the IRS that allows you to elect to have your founder stock taxed at the time of purchase, rather than at the time it vests. This can often lead to significant tax savings in the future.

### When to File a Section 83(b) Election

*   **If you currently file US tax returns:** Startup lawyers generally recommend making a Section 83(b) election to potentially reduce future US taxes.
*   **If you might become a US taxpayer in the future:** It is crucial to file a Section 83(b) election. Failing to do so could result in higher US tax liabilities when your stock vests.
*   **If you are not a US taxpayer and do not plan to become one:** A Section 83(b) election is unnecessary as it only impacts US tax liability.

### Requirements for Filing

The IRS requires a US Taxpayer Identification Number (TIN) at the time of filing. You will need to provide either your Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If you do not have one of these at the time of incorporation, you will need to obtain one.

### Important Considerations

*   Stripe Atlas does not provide tax or legal advice. It is essential to consult with qualified tax and legal professionals for advice specific to your situation.
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