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Re:An Engineer’s guide to Stock Options by hundt on Tuesday December 10, 2013 @03:07PM (#6883312)
If your stock option plan allows you to "early exercise" (exercise before the options vest--this gives you restricted shares that vest on the same schedule as the options you exercised) then you can file an 83(b) for those restricted shares.

Edit: I should add that this only matters for AMT purposes. If you early-exercise ISOs then the 83(b) election doesn't change anything for regular income tax, but does effectively accelerate your AMT income.

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