In 2014 I early exercised 10,000 unvested options and filed an 83(b) with the IRS. The stock from the exercise transferred on January 1st, 2014. I called the IRS and confirmed they have the 83(b) on file, but said the timestamp in the system was January 31st, 2014.

While I'm certain I mailed this via Certified USPS mail prior to the deadline, neither the IRS or I have record of the postmarked envelop date.

The wording in section 83:

Under § 83(b)(2), an election made under § 83(b) must be made in accordance with the regulations thereunder and must be filed with the Internal Revenue Service no later than 30 days after the date that the property is transferred to the service provider.

Does this mean the cutoff is:

January 30th (30 days starting on January 1st)


January 31st (30 days starting on January 2nd)?

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