National Firearms Act (NFA)
Yes, unless the registered possessor is a qualified dealer, manufacturer or importer, or a licensed collector transporting only curios or relics. Prior approval must be obtained, even if the move is temporary. Approval is requested by either submitting a letter containing all necessary information, or by submitting ATF Form 5320.20, Application to Transport Interstate or to Temporarily Export Certain National Firearms Act (NFA) Firearms. This requirement does not apply to the lawful interstate transportation of silencers. Possession of the firearms also must comply with all state and local laws.
[18 U.S.C. 922(a)(4); 27 CFR 478.28]
A person may make an NFA firearm by filing and receiving an approved ATF Form 1 Application to Make and Register a Firearm.
A person may transfer an NFA firearm to another person by filing and receiving an approved ATF Form 4, Application for Tax Paid Transfer and Registration of Firearm.
Applications to make or transfer a firearm will not be approved if federal, state, or local law prohibits the making or possession of the firearm.
[26 U.S.C. 5812 and 5822; 27 CFR 479.62 and 479.84]
The person must be licensed under the Gun Control Act (GCA) and pay the required special (occupational) tax imposed by the National Firearms Act (NFA). After becoming licensed under the GCA, the licensee must submit an ATF Form 5630.7, Special Tax Registration and Return National Firearms Act (NFA) to ATF with the appropriate tax payment.
An importer of NFA firearms (except importers of sporting shotguns and shotgun ammunition) must also be registered with ATF under the Arms Export Control Act of 1976, by filing an ATF Form 4587, Application to Register as an Importer of U.S. Munitions Import List Articles.
[26 U.S.C. 5801; 18 U.S.C. 923; 27 CFR 447.31, 478.41 and 479.34]
You can mail a check or money order made payable to the Bureau of ATF together with the application forms to:
National Firearms Act Division
Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 5015
Portland, OR 97208-5015
Yes, unless the barrel of the pistol is at least 16 inches in length (and the overall length of the firearm with stock attached is at least 26 inches). However, certain stocked handguns, such as original semiautomatic Mauser “Broomhandles” and Lugers, have been removed from the purview of the NFA as collectors’ items.
In this situation, the individual's NFA firearms may be left in a safe deposit box in their former state of residence. The firearm could also be left or stored in the former state of residence at the house of a friend or relative in a locked room or container to which only the registered owner has a key. The friend or relative should be supplied with a copy of the registration forms and a letter from the owner authorizing storage of the firearm at that location.
The firearms may also be transferred in accordance with National Firearms Act (NFA) regulations or abandoned to ATF.
No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a chief law enforcement official (CLEO) and instead adds a CLEO notification requirement.
Prior to the submission of the ATF Form 1 or ATF Form 4 to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.
If the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.
No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a chief law enforcement officer (CLEO) and instead adds a CLEO notification requirement.
Prior to submission of the application to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or ATF Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.
If the transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.
- The firearms are classified as curios or relics,
- The firearms are registered, and
- The firearms are transferred in accordance with the provisions of the National Firearms Act (NFA).
Yes. If the machine gun was lawfully registered and possessed before May 19, 1986, it may be transferred pursuant to an approved ATF Form 4 (5320.4).
[18 U.S.C. 922(o)(2), 26 U.S.C. 5812]
When a state wants to keep such NFA firearms for official use, the state must register the firearm by filing an ATF Form 10: Application for Registration of Firearms Acquired by Certain Governmental Entities. As approval of the Form 10 is conditioned on an “official use only” basis, subsequent transfers will not be approved unless the transfer is to another government agency for official use.
[26 U.S.C. 5841; 27 CFR 479.104]
The tax is $200 for making any NFA firearm.
[26 U.S.C. 5821; 27 CFR 479.61]
These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table:
Special (Occupational) Tax Rates Under the NFA
| CLASS OF TAXPAYER | ANNUAL FEE |
|---|---|
| 1 — Importer of Firearms (Including “Any Other Weapon”) | $1000 |
| 2 — Manufacturer of Firearms (Including “Any Other Weapon”) | $1000 |
| 3 — Dealer of Firearms (Including “Any Other Weapon”) | $500 |
| 1 — Importer of Firearms (Including “Any Other Weapon”) REDUCED* | $500 |
| 2 — Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED* | $500 |
* REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000.
Registration
Federal firearms licensees (FFLs) engaging in this business should submit ATF Form 5630.7, Special Tax Registration and Return, prior to July 1 each tax year. Payment of the special (occupational) tax (SOT) can be made by check (see instructions on ATF Form 5630.7) or through Pay.gov (see instructions HERE). Annual renewal notices are no longer sent to each FFL/SOT payer. The NFA Division has a customer service goal to process the returns within 30 days of receiving a properly completed return.
Exemptions
A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract.
Exemptions are obtained by writing the NFA Division at the address below, stating the contract number(s) and the anticipated date of termination. This exemption must be renewed each year prior to July 1.
National Firearms Act (NFA) Division
Bureau of Alcohol, Tobacco, Firearms and Explosives
244 Needy Road
Martinsburg, WV 25405
Phone: (304) 616-4500
[26 U.S.C. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33]
National Instant Criminal Background Check System (NICS)
Licensed firearms importers, manufacturers, and dealers must conduct a NICS background check prior to the transfer of any firearm to a nonlicensed individual.
[18 U.S.C. 922(t); 27 CFR 478.102]
No. NICS checks are conducted by the Federal Bureau of Investigation (FBI).
[28 CFR 25.3]
No. In many states, licensees initiate NICS checks through the state point of contact (POC) serving as an intermediary between a licensee and the federal databases checked by the NICS.
[28 CFR 25.2 and 25.6]
That depends on the state. In some states, the POC conducts background checks for all firearms transactions. In other states, licensees must contact the POC for handgun transactions and the FBI for long gun transactions. In some POC states, NICS checks for pawn redemptions are handled by the FBI.
The FBI does not charge a fee for conducting NICS checks. However, states that act as points of contact for NICS checks may charge a fee consistent with state law.
Please refer to our Permanent Brady State Lists page or the FBI’s NICS Participation Map for information on which states and territories act as full or partial POCs. Your local ATF office can also advise you on the appropriate point of contact for NICS checks.
Licensees must be enrolled with the FBI before they can initiate NICS checks through the FBI’s NICS Operations Center. Licensees who have not received an enrollment package from the FBI should call FBI NICS Customer Service at 1-877-FBI-NICS (324-6427) and ask that an enrollment package be sent to them.
Licensees in states where a state agency is acting as a point of contact for NICS checks should contact the state for enrollment information.
Yes. Licensed manufacturers, importers, and dealers must conduct a background check for the transfer of all firearms subject to the Gun Control Act.
[18 U.S.C. 922(t); 27 CFR 478.102]
No. Because weapons that meet the definition of an “antique firearm” are not firearms subject to the Gun Control Act, licensees need not conduct a background check when transferring an antique firearm.
[18 U.S.C. 921(a)(3), 921(a)(16), 922(t); 27 CFR 478.11 and 478.102]
