NFA Forms

MM23 image by H. Hardin

NFA Forms

ATF Form 5320.1 (Form 1) - Application to Make and Register a Firearm
ATF Form 5320.2 (Form 2) - Notice of Firearms Manufactured or Imported
ATF Form 5320.3 (Form 3) - Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer
ATF Form 5320.4 (Form 4) - Application for Tax Paid Transfer and  Registration of a Firearm
ATF Form 5320.5 (Form 5) - Application for Tax Exempt Transfer and  Registration of Firearm
ATF Form 5320.9 (Form 9) - Application and Permit for Permanent Exportation of Firearms
ATF Form 5320.10 (Form 10) - Application For Registration of Firearms  Acquired by Certain Government Entities
ATF Form 5320.20 - Application to Transport Interstate or to Temporarily Export Certain National Firearms Act (NFA) Firearms

ATF NFA Forms control the creation and movement of Machine Guns. Machine Guns transfer among individuals and/or Machine Gun Dealers using paperwork that first must be approved by the NFA Division of ATF. These Forms request information about the machine gun being transferred, the seller (transferor) and buyer (transferee). If the gun is transferable and the transferee is not prohibited from owning the gun, the transfer is approved by NFA and the NFRTR is updated.

Machine Guns are also said to be "on a Form x" which is not true.  A form is used for transfer of ownership only and the type of form used applies only to the current transfer. Earlier and subsequent transfers may use other forms.

The forms that an individual is most likely to encounter are a Form 4 and a Form 3.

A Form 4 is a tax paid ($200) transfer used if an individual is involved as either transferor, transferee or both. A Form 4 is used even if one of the parties involved is a SOT (A Machine Gun Dealer is a Federal Firearms Licensee/FFL that also is a Special Occupation Taxpayer or SOT).

A Form 3 is a tax free transfer used only if both transferor and transferee are SOTs. This form is of some concern to individuals because an individual can receive (or send) a machine gun from an individual or SOT in his home state, but not from an individual or SOT in another state. He can send a machine gun to a SOT in another state. So if the machine gun being purchased is from a seller in another state, an additional transfer to a SOT in the purchaser's home state must first occur. There is an additional $200 transfer tax if both transfers are Form 4s. Conversely, if the purchased gun is already owned by a SOT in the other state, it can be transferred tax free via a Form 3 to a SOT in the purchaser's home state and then on a Form 4 to the purchaser, saving $200.

The exception to the inter-state transfer restriction is that C&R (Curio & Relic) guns that meet ATF's C&R definition can transfer directly to/from C&R FFL license holders in any state.


[Home] [NFA Forms]

Copyright © 2006-2024 PJW - All rights reserved                        [Sitemap]                                       Comments to