National Firearms Act (NFA) - Special Occupational Taxes (SOT)

Forms and Documents

Document Name	Status
Form ATF F 5630.5RC National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction	Modified
Non Substantive Change for ATF Form 5630.7 12.23.2020.docx Justification for No Material/Nonsubstantive Change	2021-01-11
26 USC 5801 Imposition of Tax 12.31.2018.pdf Supplementary Document	2020-07-31
Justification for OMB 1140-0090 7.22.2020.pdf Supporting Statement A	2020-07-31

IC Document Collections

IC ID	Document Title	Status
12883	National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction	Modified

ICR Details

OMB Control No: 1140-0090	ICR Reference No: 202012-1140-002
Status: Received in OIRA	Previous ICR Reference No: 202007-1140-008
Agency/Subagency: DOJ/ATF	Agency Tracking No:
Title: National Firearms Act (NFA) - Special Occupational Taxes (SOT)
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 01/11/2021

	Requested	Previously Approved
Expiration Date	09/30/2023	09/30/2023
Responses	20,000	20,000
Time Burden (Hours)	6,416	6,416
Cost Burden (Dollars)	12,000	12,000

---

Abstract: This information collection requires that all new business owners who are subject to the Special Occupational Taxes (SOT) under the National Firearms Act (NFA) complete the Special Tax Registration and Return National Firearms Act (NFA) - ATF Form 5630.7. Taxpayers will also receive prepopulated printed copies of both the NFA Special Tax Renewal Registration and Renewal - ATF Form 5630.5R and the NFA Special Tax Location Registration Listing - ATF Form5630.5RC, so they can validate/correct their information and remit the required payment for the applicable tax year.

---

Authorizing Statute(s): US Code: 26 USC Chapter 53 Part 1 Name of Law: Special (Occupational) Taxes
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 30986	05/21/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 45927	07/30/2020
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
National Firearms Act (NFA) - Special Occupation Taxes (SOT)	ATF F 5630.5RC, ATF F 5630.5R, ATF F 5630.7	2021 NFA Special Tax Location Registration Listing ,   2021 NFA Special Tax Renewal Registration and Return ,   Special Tax Registration and Return National Firearms Act (NFA)

---

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	20,000	20,000	0	0	0	0
Annual Time Burden (Hours)	6,416	6,416	0	0	0	0
Annual Cost Burden (Dollars)	12,000	12,000	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The adjustments associated with the collection include an increase in the total respondents and total burden hours by 13,650 and 4,328 respectively, since the last renewal in 2017. Due to more respondents, the public cost burden has also increased by $ 8, 953.

---

Annual Cost to Federal Government: $2,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/11/2021

---