83(b) Election Calculator
83(b) Election: a planned Super Calculator tool. Covers shares and value at grant (currency). Stub page while the tool and its worked example are prepared.
83(b) Election Calculator is a planned calculator in the finance section of Super Calculator, covering equity compensation.
What this calculator will compute
Inputs: shares, value at grant (currency), purchase price (currency), expected value at each vest (currency), vesting schedule and marginal and capital gains rates (%).
Outputs: tax with election (currency), tax without election (currency), difference (currency), downside if the shares become worthless (currency) and filing deadline.
Formula, recorded as scope and not yet verified against a primary source: Compares paying ordinary income tax at grant on the current low value against paying at each vest on the then value, with the difference converting future appreciation from ordinary income into capital gain and starting the long term holding clock at grant. The election is irrevocable and must be filed within 30 days of grant.
Status
This page is a stub. The calculator is not built, no figure on this page has been verified against the authority that sets it, and nothing here should be used to make a decision. The page exists so that the site structure is complete and so that articles can link this concept on first mention.
The stub carries noindex, nofollow and is excluded from the sitemap.