Special Tax Registration and Return National Firearms Act (NFA)

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OMB No. 1140-0090 (09/30/2023)

U.S. Department of Justice
Bureau of Alcohol, Tobacco, Firearms and Explosives

Special Tax Registration and Return
National Firearms Act (NFA)

(Please Read Instructions on Back Carefully Before Completing This Form)
Section I - Taxpayer Identifying Information
b. Renewal
1. Please circle a,b,c, or d: a. New SOT Payer
2. Tax Year:
d. New Location or Class
c. Amendment
July1,
3. Employer Identification Number: (Required - see instructions)
4. Federal Firearms License: (FFL)
5. Name: (Last, First, Middle)

or

to June 30,

Corporation: (If Corporation)

6. Trade Name:

7. Physical Address of Principal Place of Business: (Street Address)
8. City:

State:

Zip Code:

State:

Zip Code:

9. Mailing Address: (Street Address or P.O. Box Number)
10. City:

12. E-mail address:

11. Phone number:

Section II - Tax Computation
(13a)
Tax Class
(For Items Marked*, See Instructions)
Class 1 - Importer of Firearms
Class 1 - Importer of Firearms (Reduced)*
Class 2 - Manufacturer of Firearms
Class 2 - Manufacturer of Firearms (Reduced)*
Class 3 - Dealer in Firearms

(13b)
Tax Class
Code
61
71*
62
72*
63

(13c)
Tax Rate ($)
(Annual)
$1,000
500
1,000
500
500

(13d)
Number of
Locations

(13e)
Tax
Due

Penalties and interest (as provided by ATF official)
Make your check or money order payable to “Bureau of Alcohol, Tobacco, Firearms and Explosives”, Write your 14. Total Tax Due
Employer Identification Number on the check and send it with the return to Special Occupational Tax P.O. Box
6200-13, Portland, OR 97228-6200
Section III - Business Registration
15. Ownership Information:
(Check One Box Only)
Individual Owner
Partnership
Corporation
Other (Specify)
16. Ownership Responsibility (See instructions on back; use a separate sheet of paper if additional space is needed.)
Full Name
Address
Position
17.

Gross Receipts less than $500,000 (See instructions on back; use a separate sheet of paper if additional space is needed.)

18.

Existing Business With Change In:

New Information:

(a) Name/Trade Name (Indicate)
(b) Address (Indicate)
(c) Ownership (Indicate)
(d) Employer Identification Number
(Old:

New:

)

(e) Business Telephone Number
(
)
19.

Discontinued Business

20. Date:
Section IV - Taxpayer Certification

Under penalties of perjury, I declare that the statements in this return/registration are true and correct to the best of my knowledge and belief; that this return/registration applies only to
the specified business operations at the specified location or, where the return/registration is for more than one location, it applies only to the businesses at the locations specified on the
attached list. NOTE: Violation of Title 26, United States Code 7206 with respect to a declaration under penalty of perjury, is punishable upon conviction by a fine of not more than
$100,000 ($500,000 in the case of a corporation), or imprisonment for not more 3 years, or both, with the costs of prosecution added thereto.

21. Signature

22. Title

23. Date
ATF Form 5630.7
Revised January 2021

Paperwork Reduction Act Notice
This information is used to ensure compliance by taxpayers of P.L. 100-203, Revenue Act of 1987, P.L. 100-647, Technical Corrections Act of 1988, and
the Internal Revenue Laws of the United States. ATF uses the information to determine and collect the right amount of tax.
The estimated average burden associated with this collection of information is 15 minutes per respondent or recordkeeper, depending on individual
circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be addressed to Reports
Management Officer, Resource Management Staff, Bureau of Alcohol, Tobacco, Firearms and Explosives, Washington, DC 20226.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB
control number.

Instruction Sheet
ATF Form 5630.7, Special Tax Registration and Return
Firearms
General Instructions
responsible person. For a corporation, partnership or association, a
responsible person is anyone with the power to control the management
If you are engaged in one or more of the National Firearms Act (NFA) policies or buying or selling practices pertaining to firearms. For a
activities listed on this form (see definition), you are required to file this form corporation, association or similar organization, it also means any person
and pay special occupational tax before beginning business. This form is owning 10 percent or more of the outstanding stock in the business.
for NFA taxpayers only. You may file one return to cover several locations
or several types of activity. However, you must submit a separate return
Changes in Operations
for each tax period. The special occupational tax period runs from July 1
through June 30 and payment is due annually by July 1. If you do not pay For a change of address, location or trade name, an amended ATF Form
on a timely basis, interest will be charged and penalties may be incurred. 5630.7 must be filed and approved before the change is made. Return your
Special Tax Stamp, ATF Form 5630.6A, along with the completed ATF
If you engage in a taxable activity at more than one location, attach to your
Form 5630.7 to: NFA Division-SOT, Bureau of ATF, 244 Needy Road,
return a sheet showing your name, trade name, address and employer
Martinsburg, WV 25405 and an amended ATF Form 5630.6A will be
identification number, the complete street addresses, and the Federal
issued. All taxpayers with such changes must return their FFL to the ATF
Firearms License (FFL) number of all additional locations.
Federal Firearms Licensing Center (address listed on FFL) for amendment.
As evidence of tax payment, you will be issued a Special Tax Stamp, ATF
Form 5630.6A, for each location and/or business. You must have an FFL
for the location, appropriate to the type of activity conducted. The type of
business (individual owner, partnership, corporation) must be the same
for the taxable activity and the FFL. If a trade name is used, it must be the
same on the tax stamp and the FFL.
The special tax rates listed on this form became effective January 1, 1988.
If you were engaged in NFA firearms related activity prior to this date and
did not pay special occupational tax, please contact the National Firearms
Act Division for assistance.
Section I - Tax Identifying Information
Complete Section I, Taxpayer Identifying Information, as specified on
form. Indicate if you are a new applicant, submitting a renewal or amendment, or adding a new location or class. Make sure that you put one tax
year in question 2, we will not process if tax year is left blank. Your return
must contain a valid FEDERAL EMPLOYER IDENTIFICATION
NUMBER (FEIN). The FEIN is a unique number for business entities
issued by the Internal Revenue Service (IRS). You must have an FEIN
whether you are an individual owner, partnership, corporation, or
agency of the government. If you do not have an FEIN, you may apply
online at https://www.irs.gov/businesses/small-businesses-self-employed/
apply-for-an-employer-identification-number-ein-online.
Section II - Tax Computation
To complete Section II, enter the number of locations in Col. (11d) on the
appropriate line(s) and multiply by the tax rate, Col. (11c). Insert the tax
due in Col. (11e). Compute the taxes due for each class and enter the total
amount due in the block “Total Tax Due”.
Instructions for Reduced Rate Taxpayers
The reduced rates for certain tax classes, indicated with an asterisk (*) in
Section II, apply only to those taxpayers whose total gross receipts for
your most recent income tax year are less than $500,000 (not just receipts
relating to the activity subject to special occupational tax). However, if
you are a member of a controlled group as defined in section 5061(e)(3) of
the Internal Revenue Code, you are not eligible for this reduced rate unless
the total gross receipts for the entire group are less than $500,000. If your
business is beginning an activity subject to special tax for the first time, you
may qualify for a reduced rate in your initial tax year if gross receipts for
the business (or the entire control group, if a member of a control group)
were under $500,000 the previous year. If you are eligible for the reduced
rate, check item 15 in Section III and compute your tax using the reduced
rate in Section II.

If special taxpayers do not register these changes within the appropriate
time frames, additional tax and interest will be charged and penalties may
be incurred. For a change in ownership or control of an activity, consult
the ATF Federal Firearms Licensing Center, at 866-662-2750, before
beginning the activity. If the Federal firearms licensee discontinues
business and retains NFA firearms, this retention may be in violation of
law. The licensee should check with State or local authorities.
Definition
IMPORTERS, MANUFACTURERS, and DEALERS of FIREARMS
subject to the National Firearms Act (tax class codes 61, 62, 63, 71, or 72)
are individuals or business entities who import, manufacture or deal in
machineguns, short-barreled shotguns and rifles, destructive devices, etc.
See 26 U.S.C. 5845 for additional information on the types of weapons
subject to the National Firearms Act. (NOTE: This tax is not required
from those persons or entities who deal only in conventional, sporting type
fire-arms.)
Miscellaneous Instructions
If you do not intend to pay the special tax for the next year, you must
dispose of any machineguns manufactured or imported after May 19, 1986,
prior to your special tax status lapsing. Title 18, United States Code,
section 922(o) makes it unlawful to possess these machineguns unless you
are properly qualified. As provided in Title 27, Code of Federal
Regulations, Part 479,105(f), the disposition must be made to a government
agency or qualified licensee or the weapon must be destroyed.
This form must be signed by the individual owner, a partner, or, in the case
of a corporation, by an individual authorized to sign for the corporation.
Please sign and date the return, make check or money order payable to
BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND EXPLOSIVES,
for the amount in the Total Tax Due block, and MAIL THE FORM ALONG
WITH THE PAYMENT TO SPECIAL OCCUPATIONAL TAX, P.O. Box
6200-13, Portland, OR 97228-6200.

If You Need Further Assistance
Contact ATF National Firearms Act Division
at
304-616-4500 or email [email protected]

Section III - Business Registration
Please complete the ownership information in Section III. Supply the
information specified in item 14 for each individual owner, partner or

Taxpayer Reminder
This is an annual tax due before starting business and by July 1 each
year after that. After your initial payment of this tax, you should
receive a “renewal” registration and return each year in the mail,
prior to the due date. However, if you do not receive a renewal form,
you are still liable for the tax and should contact the ATF National
Firearms Act Division noted in the instructions to obtain a Special
(Occupational) Tax Registration and Return.

ATF Form 5630.7
Revised January 2021