See this website - <a rel="nofollow" target="_blank" href="https://www.fidelity.com/bin-public/060_www_fidelity_com/documents/customer-service/instructions-for-completing-irs-section-83b.pdf">https://www.fidelity.com/bin-public/060_www_fidelity_com/documents/customer-service/instructions-for-completing-irs-section-83b.pdf</a>
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 )
https://www.irs.gov/uac/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040