An 83(b) election lets you pay tax on restricted stock at the grant date (when value is low) rather than at vesting (when value may be much higher). It must be filed with the IRS within 30 days of the grant — missing this window is permanent and can cost founders hundreds of thousands in avoidable taxes. We file 83(b) elections for all Austin clients who receive restricted equity.

Very likely yes. The Section 41 R&D credit applies to wages paid to employees doing qualified research activities — including software development, product testing, and prototype work. Startups with no income tax liability can claim up to $500K annually against payroll tax. We evaluate every Austin tech client for R&D credit eligibility.

Qualified Small Business Stock (Section 1202) lets founders and early investors in qualifying C-corps exclude capital gains from federal tax. For stock acquired after July 4, 2025, the per-issuer cap is the greater of $15M or 10x your investment, with a tiered exclusion by holding period — 50% at 3 years, 75% at 4 years, and 100% at 5 or more. Stock acquired on or before July 4, 2025 keeps the prior $10M (or 10x basis) cap with a 100% exclusion after 5 years. Austin startups must structure correctly from day one to qualify. We advise on QSBS eligibility during entity formation.

California taxes residents aggressively and audits former residents who claim domicile changes. To cut California's claim, you must establish Texas domicile — new home, driver's license, voter registration, banking, and minimizing CA days. We guide Austin newcomers through this process and help document the change defensibly.