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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form ATF F 5630.7 Special Tax Registration and Return National Firearms Act (NFA)	Form and Instruction	Unchanged	Available
ATF Request to expedite ICRs 1140-0012, 0013, 0016, 0090, 0104, 0124.10-26-2026.sig.docx	Supplementary Document	Uploaded 2026-10-26	Available
26 USC 5801 Imposition of Tax 12.31.2018.pdf	Supplementary Document	Uploaded 2020-07-31	Available
- 1140-0090 - EXPEDITE REQUEST VERSION- Supporting statement part A.docx	Supporting Statement A	Uploaded 2026-10-26	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
12883	National Firearms Act (NFA) - Special Occupation Taxes (SOT)	Form and Instruction	Unchanged	Special Tax Registration and Return National Firearms Act (NFA)

ICR Details

OMB Control No: 1140-0090	ICR Reference No: 202610-1140-018
Status: Received in OIRA	Previous ICR Reference No: 202309-1140-011
Agency/Subagency: DOJ/ATF	Agency Tracking No:
Title: National Firearms Act (NFA) - Special Occupational Taxes (SOT)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 10/29/2026
Date Submitted to OIRA: 10/27/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	6 Months From Approved	11/30/2026
Responses	16,659	16,659
Time Burden (Hours)	4,165	4,165
Cost Burden (Dollars)	10,495	10,495

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Abstract: ATF has been collecting Special Occupational Taxes (SOT) under the National Firearms Act (NFA) (Title 26, USC Chapter 53). Firearms dealers, manufacturers, and importers must pay this tax in order to conduct multiple transfers of specified weapons (such as machine guns) within the tax year.

Emergency Justfication: Please see the justification memo in the supplemental documents section.

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Authorizing Statute(s): US Code: 26 USC 5801 Name of Law: Imposition of Tax
   US Code: 26 USC Chapter 53 Part 1 Name of Law: Special (Occupational) Taxes
  

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:
	91 FR 64950	10/13/2026
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
National Firearms Act (NFA) - Special Occupation Taxes (SOT)	ATF F 5630.7	Special Tax Registration and Return National Firearms Act (NFA)

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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	16,659	16,659	0	0	0	0
Annual Time Burden (Hours)	4,165	4,165	0	0	0	0
Annual Cost Burden (Dollars)	10,495	10,495	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: $3,331

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

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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: 10/27/2026

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