maglib
Level 10

Get your taxes done using TurboTax

You always send within 30 day period.  This is that you don't send an 83(b) with your tax return.
The value at vest, will be for what the FMV at vest is.  Normally you make 83(b) elections if you assume there will be large growth in the value of your shares or if the FMV on grant is deminimis as you are taxed on the value on grant if you make 83(b) elections.  If you don't and say the stock rises you pay tax on the FMV at vest at ordinary income tax rates.
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I am NOT an expert and you should confirm with a tax expert.