Application for Tax Exempt Transfer and Registration of Firearm—ATF Form 5 (5320.5)

The Application for Tax Paid Transfer and Registration of Firearm—ATF Form 4 (5320.4) must be completed to obtain permission to transfer and register a National Firearms Act (NFA) firearm. There is a tax of $5 or $200 on the transfer of an NFA firearm. However, the Application for Tax Exempt Transfer and Registration of Firearm--ATF Form 5 (5320.5)) is used to apply for the tax-exempt transfer of an unserviceable (welded) firearm to anyone other than a federal firearms licensee who has paid the required special (occupational) tax to deal in National Firearms Act (NFA) firearms and to or from government agencies. The information collection (IC) OMB 1140–0015 (Application for Tax Exempt Transfer and Registration of Firearm—ATF Form 5 (5320.5)) is being revised to include additional questions and grammar changes.