- Complete the IRS 83(b) form that has been provided to
- Mail the completed form to the IRS within 30 days of your Award Date (mail to the IRS Service Center where you file your taxes.
- Mail a copy of the completed form to your employer.
You can't add an attachment to an e-filed tax return, and the IRS accepts only certain forms sent separately and the 83(b) election isn't one of these. You'll can't e-file, and will have to print and mail your tax return along with the 83(b) election.
See IRS information re filing an 83(b) election at: http://www.irs.gov/irb/2012-28_IRB/ar12.html
I'm not a tax attorney, but my own research suggests the IRS got rid of its requirement to file the 83(b) with the return after this question was answered (http://www.taxlawroundup.com/2015/07/irs-eliminates-requirement-to-file-copy-of-section-83b-election...)