These instructionshave been formatted and hyperlinked to improve ease of reading on the web. Please refer to the PDF form for the official version of these instructions.
General Instructions
If you are engaged in one or more of the National Firearms Act (NFA) activities listed on this form (see definition), you are required to file this form and pay special occupational tax before beginning business.
This form is for NFA taxpayers only.You may file one return to cover several locations or several types of activity. However, you must submit a separate return for each tax period.
The special occupational tax period runs from July 1 through June 30 and payment is due annually by July 1. If you do not pay on a timely basis, interest will be charged and penalties may be incurred.
If you engage in a taxable activity at more than one location, attach to your return a sheet showing your name, trade name, address and employer identification number, the complete street addresses, and the Federal Firearms License (FFL) number of all additional locations.
As evidence of tax payment, you will be issued a Special Tax Stamp, ATF Form 5630.6A, for each location and/or business. You must have an FFL for the location, appropriate to the type of activity conducted. The type of business (individual owner, partnership, corporation) must be the same for the taxable activity and the FFL. If a trade name is used, it must be the same on the tax stamp and the FFL.
The special tax rates listed on this form became effective January 1, 1988. If you were engaged in NFA firearms related activity prior to this date and did not pay special occupational tax, please contact the National Firearms Act Division for assistance.
Section I - Tax Identifying Information
Complete Section I, Taxpayer Identifying Information, as specified on form. Indicate if you are a new applicant, submitting a renewal or amendment, or adding a new location or class. Make sure that you put one tax year in question 2;we will not process if tax year is left blank.
Your return must contain a valid Federal Employer Identification Number (FEIN). The FEIN is a unique number for business entities issued by the Internal Revenue Service (IRS). You must have an FEIN whether you are an individual owner, partnership, corporation, agency of the government. If you do not have an FEIN, you may apply online at IRS.gov:
Section II - Tax Computation
To complete Section II, enter the number of locations in Col. (11d) on the appropriate line(s) and multiply by the tax rate, Col. (11c). Insert the tax due in Col. (11e). Compute the taxes due for each class and enter the total amount due in the block “Total Tax Due”.
Instructions for Reduced Rate Taxpayers
The reduced rates for certain tax classes, indicated with an asterisk (*) in Section II, apply only to those taxpayers whose total gross receipts for your most recent income tax year are less than $500,000 (not just receipts relating to the activity subject to special occupational tax). However, if you are a member of a controlled group as defined in section 5061(e)(3) of the Internal Revenue Code, you are not eligible for this reduced rate unless the total gross receipts for the entire group are less than $500,000.
If your business is beginning an activity subject to special tax for the first time, you may qualify for a reduced rate in your initial tax year if gross receipts for the business (or the entire control group, if a member of a control group) were under $500,000 the previous year. If you are eligible for the reduced rate, check item 15 in Section III and compute your tax using the reduced rate in Section II.
Section III - Business Registration
Please complete the ownership information in Section III. Supply the information specified in item 14 for each individual owner, partner or policies or buying or selling practices pertaining to firearms. For a corporation, association or similar organization, it also means any person owning 10 percent or more of the outstanding stock in the business.
Changes in Operations
For a change of address, location or trade name, an amended ATF Form 5630.7 must be filed and approved before the change is made. Return your Special Tax Stamp, ATF Form 5630.6A, along with the completed ATF Form 5630.7 to: NFA Division-SOT, Bureau of ATF, 244 Needy Road, Martinsburg, WV 25405 and an amended ATF Form 5630.6A will be issued. All taxpayers with such changes must return their FFL to the ATF Federal Firearms Licensing Center (address listed on FFL) for amendment.
If special taxpayers do not register these changes within the appropriate time frames, additional tax and interest will be charged and penalties may be incurred. For a change in ownership or control of an activity, consult the ATF Federal Firearms Licensing Center, at 866-662-2750, before beginning the activity.
If the federal firearms licensee discontinues business and retains NFA firearms, this retention may be in violation of law. The licensee should check with state or local authorities.
Definition
IMPORTERS, MANUFACTURERS, and DEALERS of FIREARMS subject to the National Firearms Act (tax class codes 61, 62, 63, 71, or 72) are individuals or business entities who import, manufacture or deal in machineguns, short-barreled shotguns and rifles, destructive devices, etc. See 26 U.S.C. 5845 for additional information on the types of weapons subject to the National Firearms Act. (NOTE: This tax is not required from those persons or entities who deal only in conventional, sporting type firearms.)
Miscellaneous Instructions
If you do not intend to pay the special tax for the next year, you must dispose of any machineguns manufactured or imported after May 19, 1986, prior to your special tax status lapsing. Title 18, United States Code, section 922(o) makes it unlawful to possess these machineguns unless you are properly qualified. As provided in Title 27, Code of Federal Regulations, Part 479.105(f), the disposition must be made to a government agency or qualified licensee or the weapon must be destroyed.
This form must be signed by the individual owner, a partner, or, in the case of a corporation, by an individual authorized to sign for the corporation.
If you need further assistance, contact theATF National Firearms Act Division at 304-616-4500 or email sot@atf.gov.
Taxpayer Reminder
This is an annual tax due before starting business and by July 1 each year after that. After your initial payment of this tax, you should receive a “renewal” registration and return each year in the mail, prior to the due date. However, if you do not receive a renewal form, you are still liable for the tax and should contact the ATF National Firearms Act Division noted in the instructions to obtain a Special (Occupational) Tax Registration and Return.
Paperwork Reduction Act Notice
This information is used to ensure compliance by taxpayers of P.L. 100-203, Revenue Act of 1987, P.L. 100-647, Technical Corrections Act of 1988, and the Internal Revenue Laws of the United States. ATF uses the information to determine and collect the right amount of tax. The estimated average burden associated with this collection of information is 15 minutes per respondent or recordkeeper, depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be addressed to Reports Management Officer, Resource Management Staff, Bureau of Alcohol, Tobacco, Firearms and Explosives, Washington, DC 20226. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.
FAQs
Who to make check out to for ATF Form 4? ›
Make your check or money order payable to "Bureau of Alcohol, Tobacco, Firearms and Explosives", Write your Employer Identification Number on the check and send it with the return to Bureau of ATF, Attention NFA, P.O. Box 403269, Atlanta, GA 30384-3269.
What does SOT mean in firearms? ›Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons.
What is a SOT form? ›Federal firearms licensees (FFLs) who engage in importing, manufacturing or dealing in National Firearms Act (NFA) firearms are required to file this form and pay the special occupational tax (SOT), an annual tax that begins on July 1 and ends June 30.
What is a special tax stamp? ›It is a Federal Firearms Licensee who pays a special annual tax in order to deal with a special class of firearms called NFA Firearms. SOTs are sometimes (incorrectly) referred to as someone who has a Class 3 License or even an SOT License.
Can I do my own fingerprints for ATF Form 4? ›Yes, you can fingerprint yourself digitally at the Silencer Shop kiosk in less than 5 minutes. Completing your submission for ATF eforms fingerprints is easy at the kiosk and far superior to the traditional FD-258 fingerprint kit.
How long does it take for ATF to approve Form 4? ›Today, the average ATF processing time for eForm 4 applications is 270 days (9 months) – only 45 days faster than the 315-day (10.5 months) processing time for paper forms.
What is the difference between FFL and SOT? ›An SOT, or Special Occupational Taxpayer, is an FFL who pays an additional tax for the privilege of manufacturing or importing various classes of NFA devices. There are three SOT classes, which must be paired with an FFL.
Can SOT own full auto? ›Depending on the type of FFL, and if the FFL-holder becomes an Special Occupational Taxpayer (SOT) the FFL-holder can purchase and sell machine guns, regardless of when they were made (more on this below), and they can even legally make their own machine guns or lawfully convert current firearms into full-autos.
Do you have to pay NFA tax stamp every year? ›The NFA imposes tax on the making and transfer of firearms. The Act also requires annual payment of a special (occupational) tax (SOT) by licensees engaged in the business of manufacturing, dealing in, or importing NFA firearms.
How expensive is an SOT? ›Applying for an SOT license costs between $500 and $1,000. The cost depends on the type of license you need and the sales volume of your business. For example, if you want to obtain a Class 2 SOT license, you'll pay $500 if your annual revenue is less than $500,000 and $1,000 if your annual revenue exceeds this amount.
What is a Type 7 FFL with SOT? ›
A Type 07 FFL pairs with an 02 SOT (SOT stands for Special Occupational Taxpayers) and it extends the power of the Type 07 FFL to include the manufacture of machine guns, AR-15 rifles, and other restricted NFA guns. Expect to pay an additional fee for your 02 SOT in the range of $500-$1,000 or higher.
What type of FFL do you need for suppressors? ›Class 3 is used with an 01 or 02 FFL and permits the retail sale of NFA devices like silencers.
What does special tax notice mean? ›You are receiving this notice because all or a portion of a payment you are receiving from the Plan is eligible to be rolled over to either an IRA or an employer plan; or if your payment is from a designated Roth account, to a Roth IRA or designated Roth account in an employer plan.
Who can ask to see my NFA tax stamp? ›Long answer: The attorney general, or his designee, meaning an ATF agent, can require the owner of a NFA item (suppressor, short barreled rifle, short barreled shotgun, machinegun) to show proof of registration, i.e. the tax stamp.
What can you do with a Type 7 FFL? ›The Type 07 FFL is by far the most useful and versatile FFL for most people. Not only can you buy, sell and repair guns, you can also manufacture guns and ammo, plus sell NFA items like silencers, and with a Class 03 SOT, manufacture NFA items!
Does the ATF know I bought a gun? ›“ATF does not maintain a federal gun registry, therefore, records are not kept on the sales of firearms, private sales or information on individual purchasers,” an ATF spokesperson told ABC News.
How many fingerprint cards do I need for ATF? ›The ATF 5320.23 Responsible Persons Questionnaire requires physical two fingerprints cards if filing your ATF paperwork with a gun trust. If you are filing as an individual you are still required to submit two FD-258 fingerprint cards with your ATF application paperwork.
How many passport photos do I need for a suppressor? ›Before You Get Started:
Form 4 photos are "passport style" pictures. There are a few things to keep in mind if you are doing them yourself: The photo will be printed at 2"x2" An optimum size for a digital photo would be around 720x720 pixels (though larger is totally fine)
Unfortunately, the answer to how long it takes to get a suppressor tax stamp is about as clear as mud. At the time of this writing, the ATF estimates that a Form 1 filed on paper or eFile takes approximately 60 days, or two months.
Are suppressors removed from NFA? ›Under federal law, firearm suppressors, called firearm silencers or firearm mufflers in federal statute, are treated legally the same as other firearms and subject to the registration and taxation requirements of the NFA.
What happens if you move while waiting for ATF Form 4? ›
What happens if you move while waiting for a Form 4? Per the ATF they state that you cannot change your address and that your application should be canceled with them and recommend reapplying with your updated address in the state that you are moving to.
Which FFL is easiest to get? ›A Type 03 FFL is the easiest to get, it's a collector of curios and relics. A Type 03 FFL is not a license to deal firearms, but to have Curios and Relics transferred and shipped directly to their home. It's the most restrictive FFL, but the easiest to acquire.
Is having an FFL worth it? ›This is beneficial to not only serious collectors, but also to gun buyers just looking to save money. Having an FFL allows you to take advantage of internet flash sales and deals on auction sites. You won't lose whatever money you saved in transfer fees because you can have it shipped directly to your home.
Can FFL buy for themselves? ›Did you know if you have an FFL, you can still use an FFL for personal use? That's right, not only can you get an FFL and sell guns from your home as a part time business opportunity, but you can use your FFL for personal use as well.
Can you legally convert an AR-15 to full auto? ›Making an AR-15 fully automatic requires setting up your AR-15 build to receive an automatic sear, sourcing the rare and expensive sear, and finally undertaking a large amount of paperwork to legally own a fully automatic weapon. The waiting period for approval can take upwards of 6 months.
Can you own a full auto SBR? ›There's a common assumption in society today that you cannot own a fully automatic weapon. That is 100% false. You absolutely can own a fully automatic weapon and it isn't a difficult process to complete, but it is a lengthy and expensive process nonetheless.
Can I legally make my AR-15 fully automatic? ›Owning an AR-15 that is automatic is perfectly legal. Perfectly legal as long as you meet steep requirements and fill out paperwork to become a federally licensed firearms dealer.
Can you buy multiple suppressors with one tax stamp? ›Yes, you will need to have a tax stamp for each silencer that you want to purchase / own. Each NFA firearm that you own as an individual or with your gun trust, corporation or other legal entity will require a tax stamp.
How expensive is an SBR tax stamp? ›The SBR tax stamp cost is usually $200, but during the forbearance period, the ATF will waive this fee for qualifying Form 1 SBR submissions through May 31, 2023. Silencer Shop's Form 1 service allows for tax-exempt filing and is the simplest solution to Form 1 your firearm into an SBR.
Can you buy an SBR upper without a tax stamp? ›SBR Tax Stamp Cost
Whether you're making or buying an SBR, you have to pay a $200 tax to get the gun. This stamp is part of the registration of the gun. If you're building the gun yourself (say, by putting a pistol upper on an AR-15 style rifle) then you can file an ATF Form 1.
What is a tax stamp for a suppressor? ›
What is a suppressor tax stamp? A suppressor tax stamp is a $200 federal tax that was introduced in 1934 for the purchase of NFA firearms. When it was first implemented, $200 was an astronomical fee that made buying a silencer out of reach for many firearm enthusiasts.
What is considered an NFA firearm? ›NFA firearms include machine guns, short-barreled rifles and shotguns, heavy weapons, explosive ordnance, silencers and "any other weapon" (AOW), such as disguised or improvised firearms. Title I weapons, or GCA firearms, are standard rifles, shotguns, and handguns.
What is a no law letter? ›A “no law letter” firearm are “Manufacture Samples” of NFA firearms (Fully Automatic) that are considered “dealer samples”. They can only be owned by someone with the proper level of a Federal Firearms License (FFL) usually a “Manufacturer” or “Gunsmith” level of license.
How much is a Type 7 FFL Class 2 SOT? ›Type 07 FFL – $150 to apply, valid for 3 years and the FFL renewal cost is $150.
What class is a SBR rifle? ›An SBR is regulated by the ATF as a Title II weapon.
What are section 7 firearms? ›Section 7 purpose
was established primarily for the purpose of the preservation, collecting, demonstration, research and study of pistols of historic or heritage interest. Pistols held under section 7.3 may be used at the sites of storage for these purposes alone, and not for competitive target shooting.
Your silencer is made for one specific caliber, but can it only be used on one firearm or that specific caliber only? You can use your silencer on any firearm that you own. You can also use your silencer on other calibers firearms that are different than your silencer.
Do you need a Form 4 for every suppressor? ›Unless you're a federal firearms licensee (FFL), you'll need to file a Form 4 in order to purchase an NFA item such as a suppressor, short barrel rifle (SBR), short barrel shotgun (SBS), machine gun, or any other weapon (AOW).
Do I need separate tax stamp for SBR and suppressor? ›If you're looking to purchase a suppressor or any other NFA Firearm like a Short Barreled Rifle (SBR) and you're not an FFL and SOT, then you're going to need to get a tax stamp.
How do I answer a tax notice? ›- Step 1: Visit the Income Tax Department of the Government of India's website.
- Step 2: Use your credentials to log in to your account. ...
- Step 3: Check for any notices in your account.
- Step 4: When you click "Provide," you can view detailed notices and submit a response.
What is the special tax forgiveness credit? ›
The Tax Forgiveness Credit allows eligible taxpayers to reduce all or part of their Pennsylvania tax liability. Tax forgiveness gives a state tax refund to some taxpayers and forgives some taxpayers of their liabilities even if they haven't paid their Pennsylvania income tax.
Can my friend shoot my suppressor? ›While only the individual transferee or a responsible person of a trust or corporation can legally possess the item, others can certainly use it while in your presence. Letting a buddy at the range shoot it is perfectly fine, so long as the owner is present and in control over the situation.
Do I have to engrave my Form 1 SBR? ›The ATF requires that all Form 1 short barreled rifles, shotguns or suppressors be engraved with the manufacturer's name (you or legal entity), city and state. Your Name / legal entity name and locale can be engraved any where it is visible and can be as small as 1/16" in height.
Do you have to buy suppressor before tax stamp? ›You will need to have the serial number among other items on the ATF Form 4 before you can submit the ATF Form 4 paperwork to the ATF. If you are buying a new silencer then you will need to have your silencer mailed to your local store, if the silencer isn't already there, before you can apply for your tax stamp.
Is a Type 7 FFL hard to get? ›FFL License Requirements
Contrary to popular belief, the requirements to get an FFL aren't that hard. In fact, if you can possess a firearm, you are at least 21 years old, you can fill out an ATF form, and you have a location for your license, then you can get an FFL.
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There are a lot of ways to make money with an FFL, and you don't have to have a giant warehouse of inventory to do it. Plenty of opportunity exists for a handsome profit even for the average home-based FFL. Once you have your FFL in hand, doors will open to multiple avenues to create a side income.
Can you check a Form 4? ›Simply call the NFA Branch and ask to “check the status of your Form 4. NOTE: This process has changed and does change occasionally. The NFA Branch has instituted a phone menu system now where you will need to follow the prompts to check the status of an NFA transfer to be connected to the right person.
How much does a Form 4 cost? ›ATF Form 4 does not directly involve any cost, however, you need to purchase a tax stamp and have it approved. In the case of silencers (suppressors), SBRs (Short Barrel Rifles), and Shotguns, a $200 tax stamp is required, however, in the case of Any Other Weapons (AOWs) a $5 tax stamp is required.
What does the ATF check for? ›ATF's responsibilities include the investigation and prevention of federal offenses involving the unlawful use, manufacture, and possession of firearms and explosives; acts of arson and bombings; and illegal trafficking of alcohol and tobacco products.
What are the current ATF wait times for suppressors? ›
...
eForms Approvals.
| Submission Type | Wait Range | Median Wait |
|---|---|---|
| eForm 4 - INDIVIDUAL: | 1 Day through 9 Months | 9 Months |
| eForm 4 - CORPORATE: | N/A | N/A |
| Paper Form 4: | 19 Months | 19 Months |
| eForm 3: | 1 Day through 8 Days | 6 Days |
The Form 4 is used anytime an NFA Firearm is transferred to a non-FFL – it is used to pay the transfer tax as well as apply for permission to possess the NFA Firearm. When approved, it is returned from the ATF with a tax stamp.
What triggers a Form 4 filing? ›What's a Form 4? In most cases, when an insider executes a transaction, he or she must file a Form 4. With this form filing, the public is made aware of the insider's various transactions in company securities, including the amount purchased or sold and the price per share.
Do you need a Form 4 for an AR pistol? ›It requires a citizen to fill out ATF Form 4 and pay a $200 NFA Tax Stamp. An AR-15 pistol allows the shooter to have the size, weight and maneuverability of an SBR but avoids the NFA regulations. An AR pistol is fired like a typical handgun.
Do I need a tax stamp for every suppressor I buy? ›Yes, you will need to have a tax stamp for each silencer that you want to purchase / own. Each NFA firearm that you own as an individual or with your gun trust, corporation or other legal entity will require a tax stamp.
What is the new ATF ruling 2023? ›The ATF ruling went into effect on January 31st and any weapons with “stabilizing braces” or similar attachments must be registered no later than May 31, 2023. If not, you could be charged with a felony. “If you have one of these guns, you can either destroy your weapon.
What is the new ATF rule? ›The new rule gives owners, manufacturers and distributors 120 days to report their stabilizing braces to the ATF tax-free. They may also remove the stabilizing brace or turn in any pistol modified by a stabilizing brace to the ATF.