[chachra]

It seems to be a non-issue to me. From my attorney a few months back:

"We follow the practice of major law firms in the venture space and do not include a spousal consent for the 83(b) election in community property states. We also confirmed with our tax counsel, and they confirmed our approach is advisable."

No one should lose sleep over it. Spouse didn't sign off on a $500 payment to buy restricted stock (early startup stock), so IRS will come down heavily on you for material harm --- will not stand in court!

My 2 cents anyway based on legal advice received.

[dmoy]

Do note that there are less than 10 community property states (but it does include CA and WA).

[PopAlongKid]

In other words, there are nine states, however that statistic is nearly meaningless. CA and TX alone count for about a quarter of the nation's population; altogether probably a third of the population is domiciled in community property jurisdictions.

Also, the states of Tennessee and South Dakota have passed elective Community Property Laws, so even your "less than 10" statistic is not unquestionably accurate.

[dmoy]

Sure, but notably not the majority. It's predominantly a west / southwest thing. So GP's advice should caution that that specific legal advice doesn't apply to most people in the US.