National Firearms Act (NFA)
No. The National Firearms Act (NFA) permits only manufacturers, makers, importers, and certain governmental entities to register firearms.
[26 U.S.C. 5841(b) and 5861(d); 27 CFR 479.101(b) and 479.104]
Yes. These exemptions are noted below, along with the required form to apply for each exemption if applicable. Your completed forms must be approved by the NFA Branch before you make or transfer the NFA firearm.
Tax exemptions and application forms:
- Transfer and registration of an NFA firearm between special (occupational) taxpayers: ATF Form 3.
- Making of an NFA firearm by a qualified manufacturer, or other than by a qualified manufacturer if the firearm is made on behalf of a federal or state agency: ATF Form 1 and Form 2.
- Transfer and registration of the NFA firearm on behalf of a federal or state agency: ATF Form 5.
- Transfer and registration of an unserviceable NFA firearm which is being transferred as a curio or ornament: ATF Form 5.
- Transfer of an NFA firearm to a lawful heir: ATF Form 5.
- Transfer by operation of law (e.g., court order).
[26 U.S.C. 5851–5853; 27 CFR 479.69, 479.70 and 479.88–91]
Yes. A separate special (occupational) tax payment must be made for each of these activities. However, Class 1 (importer) and Class 2 (manufacturer) special (occupational) taxpayers are qualified to deal in NFA firearms without also having to pay special (occupational) tax as a Class 3 dealer.
Yes.
[26 U.S.C. 5845(b); 27 CFR 479.11]
As provided by regulations, certifications by the local chief of police, sheriff of the county, head of the state police, or state or local district attorney or prosecutor are acceptable. The regulations also provide that certifications of other officials are appropriate if found in a particular case to be acceptable to the Director. Examples of other officials who have been accepted in specific situations include state attorneys general and judges of state courts having authority to conduct jury trials in felony cases.
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 CLEO and instead adds a CLEO notification requirement.
Prior to the submission of an 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 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/transferee 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.
Yes. The approved application received from ATF serves as evidence of registration of the NFA firearm. This document must be made available upon request of any ATF officer. It is suggested that a photocopy of the approved application be carried by the possessor when the weapon is being transported.
[26 U.S.C. 5841(e); 27 CFR 479.101]
Please send a written request to ATF’s Firearms Technology Branch, 244 Needy Road, Martinsburg, WV, 24505 or by fax at (304) 616–4301.
[18 U.S.C. 921(a)(24); 26 U.S.C. 5845(a); 27 CFR 479.11]
Generally, no. Muzzleloading cannons manufactured in or before 1898 (and replicas thereof) that are not capable of firing fixed ammunition are considered antiques and not subject to the provisions of either the Gun Control Act (GCA) or National Firearms Act (NFA).
[26 U.S.C. 5845; 27 CFR 479.11]
The terms “firearm silencer” and “firearm muffler” mean any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.
Numerous paintball and airgun silencers tested by ATF’s Firearms Technology Branch have been determined to be firearm silencers by nature of their design and function. Because silencers are NFA weapons, an individual wishing to manufacture or transfer such a silencer must receive prior approval from ATF and pay the required tax.
[26 U.S.C. 5845; 27 CFR 479.11]
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]
