I am fairly sure that you are incorrect. There are no consequences to filing an 83B with RSUs - you can send it to the IRS, and you will get no response back; they will not send you a letter that says &quot;you did wrong&quot;.<p>The question to ask in this case is: later in the life of your employment with the company, when settlement happened and you received stock in exchange for your RSUs, did you owe tax immediately on that stock? If you did, then you filing an 83B was meaningless.