Application for Tax Paid Transfer and Registration of Firearm

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form ATF Form 5320.4 Application for Tax Paid Transfer and Registration of Firearm	Form and Instruction	Modified	Repair queued
Justification for No Material Change for OMB 1140-0014 (ATF Form 4(5320.4) 8.29.2022.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2022-08-29	Repair queued
26 U.S.C. 5811 Transfer tax 12.31.2020.pdf	Supplementary Document	Uploaded 2022-08-23	Repair queued
26 U.S.C. 5812 Transfers 12.31.2020.pdf	Supplementary Document	Uploaded 2022-08-23	Repair queued
Justification for OMB 1140-0014 (ATF Form 4 (5320.4)) 4-5-23.docx	Supporting Statement A	Uploaded 2023-07-26	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
12726	Application for Tax Paid Transfer and Registration of Firearm	Form and Instruction	Modified

ICR Details

OMB Control No: 1140-0014	ICR Reference No: 202307-1140-005
Status: Received in OIRA	Previous ICR Reference No: 202208-1140-004
Agency/Subagency: DOJ/ATF	Agency Tracking No:
Title: Application for Tax Paid Transfer and Registration of Firearm
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/11/2023

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	11/30/2025
Responses	123,339	123,339
Time Burden (Hours)	466,755	466,755
Cost Burden (Dollars)	6,649,205	6,649,205

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Abstract: 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.

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Authorizing Statute(s): US Code: 26 USC 5811 Name of Law: Transfer Tax
   US Code: 26 USC 5812 Name of Law: Transfers
  

Citations for New Statutory Requirements: None

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

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 24443	04/20/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 40869	06/22/2023
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Application for Tax Paid Transfer and Registration of Firearm	ATF Form 5320.4	Application for Tax Paid Transfer and Registration of Firearm

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ICR Summary of Burden

table that charts list 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	123,339	123,339	0	0	0	0
Annual Time Burden (Hours)	466,755	466,755	0	0	0	0
Annual Cost Burden (Dollars)	6,649,205	6,649,205	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:

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Annual Cost to Federal Government: $4,786,271

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.     Yes

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.     Yes

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

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Common Form ICR:  No

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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: 08/11/2023

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