Application for tax paid transfer and registration of firearm used to request approval to transfer a National Firearms Act (NFA) firearm subject to transfer tax liability. Typically submitted for a transfer to an individual or legal entity such as a trust.

The ATF copy of the form, with fingerprints on Form FD-258 and photograph, will be submitted with the ATF Form 1, 4, or 5 (to the address shown on the specific form) and the other copy will be directed to the responsible person’s chief law enforcement officer. Please read all instructions on this form before submitting it to ATF.

This form is a continuation of Section A of the attached ATF Form 4473 and is completed by the transferor/seller. When completed, this attachment is incorporated into and made part of the ATF Form 4473.

ATF Form 5320.24, Description of Firearm and Information on Request for Demonstration, should be submitted by Federal Firearms Licensees who have paid the special (occupational) tax to import, manufacture, or deal in NFA firearms, for approval to transfer an NFA firearm to a similarly qualified licensee. The completed ATF Form 5320.24 should be completed by a law enforcement agency requesting demonstration of 922(o) machineguns and will serve as supporting documentation for the ATF Form 3 (5320.3), Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer (National Firearms Act). The furnishing of this information is mandatory pursuant to Federal regulation (27 CFR § 479.105(d)).