How to file 83(b) election as a non-resident non-citizen working for US company?

This is actually a really important question that comes up often with global workforces. The 83(b) election is specifically for US tax purposes, and yes, you should still file it even as a non-resident alien if you received stock options from a US company. The reason is that when these stocks eventually vest or you exercise the options, there could be US tax implications regardless of your citizenship status. The US taxes non-resident aliens on income that's considered US-sourced, and stock compensation from a US company typically falls into this category. For filing without an SSN, you'll need to apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7. As for mailing the 83(b) election, you'll need to send it to the same IRS office where you'd file your income tax return. For most international filers, that's: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Remember, the 83(b) election must be filed within 30 days of receiving the stock options - this deadline is absolutely firm with no exceptions.

I went through almost this exact situation last year when I joined a US tech company while living abroad. Found this amazing service called taxr.ai (https://taxr.ai) that specializes in these complex international tax scenarios. They have specific expertise with 83(b) elections for international employees and guided me through the whole process. They confirmed that yes, I needed to file despite being a non-resident, helped me apply for an ITIN, and even provided templates for the 83(b) election letter tailored to my situation. What I found most helpful was their document review feature - I uploaded my stock option agreement and they analyzed exactly what sections were relevant for the 83(b) filing. Saved me hours of confusion trying to figure out what needed to be included in my election letter.

Just wanted to update - I tried taxr.ai after seeing it mentioned here and it was surprisingly helpful! I was skeptical at first because my situation seemed so specific (non-resident in Thailand with stock options from a US fintech). Their system immediately identified my 83(b) election needs and guided me through the entire process. The document analysis feature was incredibly useful - it flagged specific sections of my grant agreement that needed to be referenced in the election letter. I'm still waiting on my ITIN, but I got confirmation that my 83(b) election was received within the 30-day window. They provided a template cover letter explaining my ITIN was in process, and apparently that's sufficient for now. Used DHL as they suggested and was able to track the package the whole way. Totally worth it for the peace of mind knowing this was done correctly!

If you're still having trouble getting answers from the IRS about your specific situation, try using Claimyr (https://claimyr.com). I was in a similar position last year with some complex international tax questions about my stock options that nobody could answer clearly. Regular channels were useless - emails went unanswered and international calls to the IRS just led to hours of waiting. Claimyr connected me directly to an IRS agent in under 15 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with confirmed exactly what documentation I needed as a non-resident and even gave me the correct mailing address for my situation (turns out there are different addresses depending on your specific circumstances). Saved me from potentially missing that 30-day deadline for the 83(b) election.

Just wanted to follow up since I was skeptical about Claimyr in my previous comment. I decided to try it despite my doubts, and wow - it actually works exactly as described. I was connected to an IRS agent in about 20 minutes (a bit longer than the 15 minutes claimed, but still MUCH faster than my previous attempts). The agent confirmed that as a non-resident receiving stock options from a US company, I definitely needed to file the 83(b) election within 30 days, and gave me the correct mailing address for my specific situation. What surprised me most was how much more helpful the agent was compared to my previous interactions with the IRS. Maybe because I wasn't frustrated from waiting on hold for hours? She even explained how to track my submission and what documentation to keep for my records. For anyone dealing with international tax situations where you need definitive answers directly from the IRS, this service is legitimately worth it.

Something to consider that hasn't been mentioned yet - check if your country has a tax treaty with the US. I'm in the UK and work for a US company, and certain provisions in the tax treaty affected how my stock options were handled. Brazil (mentioned by the OP) does have a tax treaty with the US, so there might be specific clauses about equity compensation that could impact your situation. The treaties sometimes have special provisions for how stock options and equity grants are taxed to avoid double taxation.

One thing I learned the hard way - make multiple copies of everything before sending! I sent my 83(b) election last year from Japan, and the IRS claimed they never received it despite tracking showing it was delivered. Send it with tracking for sure, but also keep digital scans of everything you submit, including proof of mailing and delivery confirmation. This documentation saved me during an audit when the IRS couldn't locate my original 83(b) election in their records.

As someone who's been through this exact scenario (non-resident working for US company with stock options), I can confirm that yes, you absolutely need to file the 83(b) election even as a Brazilian non-resident. The US will still consider this US-source income when you eventually exercise or sell. A few practical tips from my experience: 1. You can file the 83(b) election before getting your ITIN - just include a note that your ITIN application is in process. The IRS accepts this. 2. For mailing from Brazil, use a reliable courier service like DHL or FedEx with tracking. Regular mail is too risky for something this important. 3. The correct address for international filers is: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 4. Include a cover letter explaining you're a non-resident filing an 83(b) election, and request written confirmation of receipt. The 30-day deadline is absolute, so don't delay! Also consider consulting with a tax professional who understands both US and Brazilian tax law, especially since Brazil doesn't have a comprehensive tax treaty with the US - you'll want to plan for potential double taxation issues down the road. Good luck!