I am a holder of vested shares in an USA company. I've bought my shares in 2013 for the FMV (thus I should pay no income on them for 2013) and filed my 83b election with the IRS (and they confirmed) for the 2013 TY. However because I was a non-resident alien in 2013 I did not file my 2013 tax return (and attach my 83b with it). In this case is my 83b election valid? If I submit my 2013 tax return now is my 83b election going to become valid with a back date of 2013?
I've received 25% of my shares in Dec 2014. If my 83b is not valid would I need to pay taxes on them? I have NOT sold any of them. I will be filing a tax return for 2014 as I have other income.
And lastly is submitting the 2013 tax return going to affect the 2014 tax return I am about to submit?