Tokens granted to founders, employees, or advisors that unlock over time. When granted for services, they are compensation income as they vest, at fair market value on each vesting date, unless an 83(b) election is filed within 30 days of the grant.
The 83(b) election taxes the tokens at grant, when they are usually worth little, and converts later appreciation into capital gain. Missing the 30-day window means income at each vesting date at whatever the token is worth then.
Yes, if the tokens are property transferred for services and subject to vesting. The election must be filed with the IRS within 30 days of the grant; there is no extension.
Source: IRC 83; IRC 83(b)
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
A confidential consultation. Tell us what you have, and we will tell you what applies and what it costs.
Hourly billing, estimated up front, with a deposit applied to the work.
Fill this out and we will reach out to schedule your consultation.
