No, you are not allowed to report before the calendar year ends unless you have permanently discontinued business (if you have discontinued business, you must submit your completed AFMER within 30 days following the discontinuance of business).
- You only manufactured and sold 2 firearms in March 2016. You decide to send in your 2016 report on December 15, 2016, while you were thinking about it, but then you sell a firearm on December 31, 2016. Your report would be inaccurate due to premature filing.
- You go out of business on July 1, 2016 so you submit your calendar year 2016 report on July 11, 2016, within the 30-day deadline. In this case, your report will be accepted because you have discontinued business.