Ask HN: Incorporation and 83B election timing prior to funding

I am not yet incorporated, but will be doing so soon.

My question is how far in advance of a funding event do I need to incorporate and file an 83B election in order to pay tax upfront when the value is a penny per share?

I'm assuming I wish to avoid incorporating as part of a funding event when the valuation may make buying my stock upfront very costly.

What are the IRS guidelines for timing between incorporation and funding to avoid the problem? Does it matter if the funding is a convertible note (no valuation set) or for equity?

Thanks in advance for your help!

- Scott