National Firearms Act Forms and Their Use

National Firearms Act Forms and Their Use

WASHINGTON DC— -(AmmoLand.com)-

Form 1, Application to Make and Register a Firearm
ATF Form 1 (5320.1) is used by any person seeking to make and register an NFA firearm to apply for the required permission to make and register it and to pay the required making tax. The NFA firearm can not be made until the Form 1 is approved. The exception to this requirement is that a federally licensed manufacturer who has paid the special (occupational) tax (SOT) to manufacture NFA firearms does not need prior permission in order to manufacture. However, the manufacturer must file ATF Form 2 as described below. If the applicant is an individual person, the application must include the applicant’s fingerprints, photographs, and the completed Law Enforcement Certificate.

Form 2, Notice of Firearms Manufactured or Imported
ATF Form 2 (5320.2) is used by a federally licensed manufacturer (who has paid the SOT) to manufacture NFA firearms and to register any the licensee has manufactured. A manufacturer must submit the Form 2 by the close of the next business day after each firearm is manufactured. ATF Form 2 is also used by a federally licensed importer who has paid the SOT to import NFA firearms after receiving an approved ATF Form 6 permit. The importer must submit the Form 2 within 15 days of the release of the NFA firearms from Customs custody.

Form 3, Application for Tax-Exempt Transfer of a Firearm and Registration to a Special (Occupational) Taxpayer
ATF Form 3 (5320.3) is used only when both parties to the transaction are FFLs who can deal, import, or manufacture firearms and who have paid the applicable SOT. The NFA provides an exemption from the transfer tax liability for this type of transaction; the exemption is applied for by filing a Form 3.

ATF is often asked about a situation where one of the parties acquired an NFA firearm on Form 3, but no longer has a license or current SOT, and, thus, is no longer qualified to deal in NFA firearms. In this case, any subsequent transfer is subject to the transfer tax because the exemption from this tax is only good when both parties are properly qualified at the same time.

Form 4, Application for Tax Paid Transfer and Registration of a Firearm
ATF F Form 4 (5320.4) is used to apply for any transfer of an NFA firearm and pay the transfer tax to an end user. ATF is often asked why the transfer of a firearm to an FFL who can deal, import, or manufacture firearms and who has paid the applicable SOT is taxable since many licensees believe this type of transfer is not taxable because the transferee is qualified. The answer is that the only exemptions from payment of the transfer tax occur when the both parties are qualified to deal, import, or manufacture NFA firearms; or to transfer to a government entity; or meet one of the exemptions described below.

If the transferee is an unlicensed individual rather than a licensee, the application must include the transferee’s fingerprints, photographs, and the completed Law Enforcement Certificate.

Form 5, Application for Tax Exempt Transfer and Registration of a Firearm
ATF Form 5 (5320.5) is a multi-purpose form used for claiming an exemption from the payment of the transfer tax.

The exemptions apply to:

• Any transfer to or from a government agency. The transfer of an unserviceable NFA firearm as a curio or ornament.
• The transfer of an NFA firearm to a lawful heir when the firearm is registered to a decedent. The shipment of an NFA firearm for repair and for return after repair.
• If the transferee is unlicensed, the application must include as attachments, the transferee’s fingerprints, photographs, and the completed Law Enforcement Certificate.

(Exceptions: The Law Enforcement Certificate is not required when the transfer is being made to a lawful heir of an estate. Also, the Law Enforcement Certification, fingerprints, and photographs are not required for the return of a firearm from repair).

There are no other tax-exempt transfers. ATF is often asked whether an NFA firearm can be transferred tax-exempt for testing or consignment to a licensee. In these cases, there is no transfer tax exemption, and the transfer must be made via a Form 4.

Form 9, Application and Permit for Permanent Exportation of a Firearm
ATF Form 9 (5320.9) is used for the permanent exportation of an NFA firearm from the United States. The Form 9 is submitted subsequent to acquiring an export license from the Department of State. Proof of exportation must be submitted to ATF within 6 months of the approval of the Form 9 to relieve transfer tax liability.

Form 10, Application for Registration of Firearms Acquired by Certain Governmental Entities
ATF Form 10 (5320.10) is only used by a State or local government agency to register an unregistered NFA firearm that the agency wants to maintain in its possession. The Form 10 is the only means of registration for an unregistered firearm, and the firearm may only be registered to and possessed by a government agency. Federal agencies are exempt from registration requirements, so there is no need for a Federal agency to file a Form 10.

Form 5320.20, Application to Transport Interstate or to Temporarily Export Certain NFA Firearms
The GCA, 18 U.S.C. 922 (a)(4), requires that a person obtain permission from ATF to transport a machinegun, short-barreled rifle, short-barreled shotgun, or destructive device across State lines. Regulation 27 CFR 478.28 exempts an FFL who can deal, import, or manufacture firearms and who has paid the applicable SOT based on this[?] requirement and also exempts a person licensed as a collector of curios or relics if the firearm being transported is a curio or relic. Note that there is no requirement for any person to receive permission to move a silencer or firearm classified as an “any other weapon” across State lines. The NFA Branch will also accept an ATF Form 5320.20 to notify the NFA Branch of an intrastate change of address.

Form 5630.7, Special Tax Registration and Return – NFA
This form is used for the initial filing of the special tax by a person who is already licensed to import, manufacture, or deal in firearms. After the initial filing, the taxpayer will receive a renewal return for subsequent tax years. We caution that the same business structure described on the special tax return must be the same as that specified on the license and that the name, trade name, and address must also be identical to those on the license.

About:
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