[jameslk]

From our tax advisor:

> The article from the Khanna Law website is incorrect. There is no guidance or authority that requires the spouse of the service provider to sign the 83(b) election. The article indicates that if a service provider lives in a community property state like California, the service provider's spouse must file the 83(b) election form, presumably because the spouse acquires an interest in the stock. But there is no guidance to that effect. Rather, Treasury Regulation Sections 1.83-2(a) and 1.83-2(e) are quite clear that only the service provider is required to sign the election form without regard to who will have an interest in the stock subject to the election.

Take that for what you will. IANA/tax advisor etc.

EDIT: There's also a great explanation of why this seems to be a nonissue by gamblor956 at the bottom of the comments, who is a purported tax lawyer (I'm not sure why their comment is not more upvoted): https://news.ycombinator.com/item?id=38972557