Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer

OMB 1140-0013

The Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer - ATF Form 3 (5320.3) form is used by Federal firearms licensees, to apply for the transfer and registration of a National Firearms Act (NFA) firearm that is subject to exemption from transfer tax, as provided by 26 U.S.C. 5852(d).

The latest form for Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer expires 2023-09-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form ATF F 3 (5320.3) Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer Form and Instruction
27 CFR 479.88 Special (Occupational) Taxpayers 4.1.2019.pdf Supplementary Document
26 USC 5852(d) General Transfer and Making Tax Exemption 12.31.2018.pdf Supplementary Document
26 USC 5812 Transfers 12.31.2018.pdf Supplementary Document
Justification for OMB 1140-0013 - 508.pdf Supporting Statement A
Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer Form and Instruction

All Historical Document Collections

202309-1140-004 Approved without change	Extension without change of a currently approved collection	2023-09-22
202007-1140-005 Approved without change	Extension without change of a currently approved collection	2020-07-28
201705-1140-015 Approved without change	Revision of a currently approved collection	2017-05-31
201403-1140-001 Approved without change	Extension without change of a currently approved collection	2014-03-25
201101-1140-004 Approved without change	Extension without change of a currently approved collection	2011-01-28
200709-1140-004 Approved without change	Extension without change of a currently approved collection	2007-09-20
200407-1140-003 Approved without change	Extension without change of a currently approved collection	2004-07-30
200301-1140-027 Approved without change	Revision of a currently approved collection	2003-01-24