Aug 31, 2026 · 30 min · 10 segments
In episode 60 of How Tax Works, Matt Foreman discusses equity grants, 83(b) elections, and common misconceptions with 83(b) elections. How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner…
I obviously don't go full detail because they're only, you know, 20, 30 minutes.
But – because I get these like questions – And they're just sort of, at the risk center, there's sort of a fundamental misunderstanding of what is Section 83 and what does an 83B election do? I get these questions often at the end of the tax year or when people are filing their tax returns.
I'm just like, I don't know how to answer them without being like, yeah, that's not how this works.
The first question is, what is Section 83 of the Internal Revenue Code and what does it do? Right.
But if you get walnuts or alpaca fur in exchange for the provision of services, the receipt of the property is taxable.
It doesn't matter if it's tangible personal property, such as alpaca firm, or intangible personal property, such as equity or an NFT or whatever, or real property, such as a parcel of real estate.
I obviously don't go full detail because they're only, you know, 20, 30 minutes.
But – because I get these like questions – And they're just sort of, at the risk center, there's sort of a fundamental misunderstanding of what is Section 83 and what does an 83B election do? I get these questions often at the end of the tax year or when people are filing their tax returns.
I'm just like, I don't know how to answer them without being like, yeah, that's not how this works.
The first question is, what is Section 83 of the Internal Revenue Code and what does it do? Right.
But if you get walnuts or alpaca fur in exchange for the provision of services, the receipt of the property is taxable.
It doesn't matter if it's tangible personal property, such as alpaca firm, or intangible personal property, such as equity or an NFT or whatever, or real property, such as a parcel of real estate.
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