Form ATF F 3 (5320.3) ATF F 3 (5320.3) Application for Tax-Exempt Transfer pf Firearm and Regis

OMB No.1140-0013 (xx/xx/xxxx)

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

Application for Tax-Exempt Transfer of Firearm
and Registration to Special Occupational Taxpayer
(National Firearms Act)

ATF Control Number
1.

Transferee's Name and Address (as they appear on the Federal Firearms License, including
trade name, if any)

Sole Proprietor
Partnership
Corporation
2a. Transferor's Name And Address (as they appear on the Federal Firearms License, including
trade name, if any)
!

To be submitted in duplicate by transferor of firearm
To: National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms
and Explosives
Washington, D.C. 20226
2b. Tranferor's Telephone Number and Area
Code

!

Sole Proprietor

Partnership

Corporation

The above-named and undersigned transferor and special (occupational) taxpayer hereby makes application as required by Section 5812 of the National Firearms Act to transfer, without
payment of tax, and register the firearm described below to the special (occupational) taxpayer identified as the transferee in this application.
d. Model
3. Description of Firearm (Complete items a through h, if applicable)
a.

b.

Name and Address of Manufacturer and/or
Importer of Firearm

Type of Firearm
(See instruction 1c)

c.

Caliber,
Gauge or
Size
(Specify)

Length
(Inches)
g.

h.

Additional Description or Data Appearing on Firearm (Attach additional sheet if necessary)

4.

Transferee's Federal Firearms License
(Give complete 15-digit number) (See instruction 2b)
First 6 digits

6.

2 digits

2 digits

(Give complete 15-digit number) (See instruction 2b)

8.

2 digits

2 digits

F. Overall

Serial Number

5.
a.

Transferee's Special (Occupational) Tax Status
Employer Identification Number b. Class

7.
a.

Transferor's Special (Occupational) Tax Status
Employer Identification Number b. Class

5 digits

Transferor's Federal Firearms License
First 6 digits

E. Of Barrel

5 digits

Consent to Disclosure of Information to Transferee (See instruction 8). I do or do not (circle one) authorize ATF to provide information relating to
this application to the above-named transferee.

I believe I am entitled to exemption from payment of the transfer tax imposed by Section 5811, National Firearms Act (NFA), on the firearm described
above because the transferee named herein is qualified under the NFA to manufacture, import or deal in that type of firearm.
UNDER PENALTIES OF PERJURY, I DECLARE that I have examined this application, and to the best of my knowledge and belief it is true, correct and complete.
11. Date
9. Original Signature of Transferor (Or authorized official)
10. Name and Title of Authorized Official
(Print or type)

The Space Below is for the Use of the Bureau of Alcohol, Tobacco, Firearms and Explosives
By Authority of the Director, this Application has been Examined, and the Transfer and Registration of the Firearm Described Herein and the Interstate
Movement of that Firearm, When Applicable, to the Transferee Are:
Approved (with the following conditions, if any)

Authorized ATF Official

Disapproved (For the following reasons)

Date
ATF Form 3 (5320.3)
Revised (
)

f.

Instructions
1.

Definitions.
a. National Firearms Act (NFA). Title 26, United States Code, Chapter 53.
The implementing regulations are found in Title 27, CFR, Part 479.

g. Submission. All requested informtion must be entered in blue or black ink and
must be legible. Send both copies of the ATF Form 3 and attachments to the
address located in the upper right hand corner on the face side of the ATF Form
3. The return of the application or sending it to any other address will only delay
the processing.

b. Gun Control Act (GCA). Title 18, United States Code, Chapter 44. The
implementing regulations are found in Title 27, CFR, Part 478.
c. Firearm. The term “firearm” means: (1) a shotgun having a barrel or barrels of
less than 18 inches in length; (2) a weapon made from a shotgun if such weapon
as modified has an overall length of less than 26 inches or a barrel or barrels of
less than 18 inches in length; (3) a rifle having a barrel or barrels of less than
16 inches in length; (4) a weapon made from a rifle if such weapon as modified
has an overall length of less than 26 inches or a barrel or barrels of less than
16 inches in length; (5) any other weapon as defined in 18 U.S.C. § 5845(e); (6) a
machinegun; (7) a muffler or silencer for any firearm whether or not such
firearm is included within this definition; and (8) a destructive device.
d. Person. The term “person” means a partnership, company, association, trust,
estate, or corporation, as well as a natural person.

h. Submission By Facsimile Transmission. ATF Form 3 may be submitted for
approval via facsimile transmission ((202) 927-8601) provided the transferor filed
an affidavit with the NFA Branch in accordance with ATF Industry Circular 89-6.
i.

Approval of Application. Upon approval of an application, the NFA Branch
will return an approved copy to the transferor for delivery with the firearm to the
transferee. Since the approval of the application effectuates registration of the firearm
to the transferee, the physical transfer of the firearm must be completed immediately;
however, the transferor must not transfer the firearm until the application has been
approved and received. If the physical transfer of the firearm cannot be completed
immediately, the transferor must contact the NFA Branch with the specifics.

4.

Withdrawal of Application. The transferor may withdraw an application prior
to approval subsequent to a written request.

5.

Cancellation of Approved Application. The transferor may cancel an
approved application only if the physical transfer of the firearm has not been completed.
The transferor must return the approved application with a written request for cancellation, citing the need and that the physical transfer of the firearm did not take place.

6.

Disapproval of Application. If the application is disapproved, the NFA Branch will
note the reason for disapproval on the application and return one copy of the ATF
Form 3 to the transferor.

7.

Reasons for Disapproval. 26 U.S.C. § 5812 provides that applications shall be
denied if the transfer, receipt, or possession of the firearm would place the transferee in violation of law. If State or local law prohibits the receipt or possession of the
firearm being transferred, the application will be disapproved.

8.

Status Inquiries and Questions. Information relating to the NFA and other firearms
laws is available at the ATF Internet website at www.atf.gov. Any inquiry relating to
the status of an application to transfer an NFA firearm or about procedures in general
should be directed to the NFA Branch at (202) 927-8330. Please be aware that any
dissemination by ATF of information relating to the application to register an NFA
firearm must conform with the restrictions in 26 U.S.C. § 6103. The opportunity
provided in item 8 to authorize ATF to disclose information is intended to enable ATF
to respond to inquiries by the transferee regarding the application. The failure to
complete item 8 will be considered a declination of authorization to release
the information.

9.

Penalties. Any person who violates or fails to comply with any of the requirements
of the NFA shall, upon conviction, be fined not more than $10,000 or be imprisoned
for not more than 10 years, or both. Any firearm involved in a violation of the NFA
shall be subject to seizure and forfeiture. It is unlawful for any person to make or
cause the making of a false entry on any application or record required by the NFA
knowing such entry to be false.

Special (Occupational) Tax. Required by the NFA to be paid by a Federal
firearms licensee engaged in the business of manufacturing (Class 2), importing
(Class 1), or dealing (Class 3) in NFA firearms.

g. Federal Firearms License. A license issued under the provisions of the GCA to
manufacture, import or deal in firearms.
h. ATF Officer. An officer or employee of the Bureau of Alcohol, Tobacco, Firearms
and Explosives (ATF) authorized to perform any function relating to the
administration of the NFA.
i.

Transfer. Selling, assigning, pledging, leasing, loaning, giving away, or
otherwise disposing of a firearm.

j.

Transferor. The registered owner of a firearm who is applying to transfer it.

k. Transferee. The person acquiring the firearm.
2.

Preparation of Application
a. Authority. As provided by 26 U.S.C. §§ 5812 and 5852, any person seeking
to transfer a firearm exempt from payment of tax must complete, in duplicate, a
separate application on this form. The transferor must furnish all the information
called for on this application form.
b. The entity identified in item 4 must be the same as the entity identified in
item 5. For example, if item 4 identifies a sole proprietor, item 5 cannot
identify a corporation. This also applies for the completion of items 6 and 7.
c. Signatures. All signatures required on Form 3 must be original in ink on both
copies.
d. Photocopies Or Computer Generated Versions. The ATF Form 3 may be
photocopied or a computer-generated version (as long as it is in the same
format and contains all required information) may be used. This form may also be
downloaded from the ATF Internet website: www.atf.gov.
e. Serial Numbers. When more than one firearm of the same description is being
transferred and the serial numbers are in a consecutive series, the transferor may
enter the beginning and ending numbers of the range in item 3g. If more than
one firearm of the same description is being transferred, but the serial numbers
are non-consecutive, the registrant may note item 3g to “see attached list of xxx
serial numbers.” Any attachment must be referenced to ATF Form 3.

State Or Local Permit. If a State or local permit or license is required for the
transferee prior to acquisition of the firearm, a copy of the permit must be included
with the application.

3.

e. Employer Identification Number (EIN). Required of taxpayer filing special
(occupational) tax returns under 27 CFR § 479.35.
f.

Estates. If the firearm is being transferred from an estate, as provided in
27 CFR §§ 478.56 and 479.42, of a Federal firearms licensee who has paid the
special (occupational) tax under the NFA, item 2a shall reflect: the executor’s
name, title (executor (or executrix, administrator, administratrix) of the estate of
(name)), and the executor’s address. (See the ATF Internet website at
www.atf.gov for additional information).

10. Compliance With The Gun Control Act. All provisions of the GCA must also be
complied with, including the recordkeeping requirements for licensees.

ATF Form 3 (5320.3)
Revised (
)

Important Information for Currently
Registered Firearms
If this registration document evidences the current registration of the firearm(s) described on it, please note the following information.
Estate Procedures: For procedures regarding the transfer of firearms in an estate resulting from the death of the registrant identified in item 1, the
executor should contact the NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, Washington, DC 20226.
Change of Address: The registrant, if no longer a Federal firearms licensee, shall notify the NFA Branch, Bureau of Alcohol, Tobacco, Firearms and
Explosives, Washington, DC 20226, in writing, of any change to the address in item 1.
Interstate Movement: If the registrant is no longer a Federal firearms licensee and the fiream identified in item 3 is a machinegun, short-barreled rifle,
short-barreled shotgun, or destructive device, the registrant is required by 18 U.S.C. § 922(a)(4) to obtain permission from ATF prior to any transportation
in interstate or foreign commerce.
Change of Description: The registrant shall notify the NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, Washington, DC 20226, in
writing, of any change to the description of the firearm(s) in item 3.
Restrictions on Possession: Any restriction (see approval block on face of form) on the possession of the firearm(s) identified in item 3 continues with
the further transfer of the firearm(s). Any machinegun manufactured or imported on or after May 19, 1986, may not be retained when the registrant is no
longer qualified to deal in NFA firearms.
Persons Prohibited from Possessing Firearms: If the registrant becomes prohibited by 18 U.S.C. § 922 from possessing a firearm, the registrant
shall notify the NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, Washington, DC 20226, in writing, immediately upon becoming
prohibited for guidance on the disposal of the firearm.
Proof of Registration: This approved application is the registrant's proof of registration and it shall be made available to any ATF officer upon request.

Paperwork Reduction Act Notice
This form is in accordance with the Paperwork Reduction Act of 1995. The information you provide will be used to apply to transfer firearms tax exempt
from one Federal firearms licensee and special (occupational) taxpayer qualified to deal in NFA firearms to another qualified special taxpayer. The data
is used to verify lawful transfer and registration of firearms. The information being furnished is mandatory (26 U.S.C. § 5812).
The estimated average burden associated with this collection of information is 30 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 the
Reports Management Officer, Document Services Branch, 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.

Privacy Act Information
1. Authority. Solicitation of this information is made pursuant to the National Firearms Act (26 U.S.C. §§§ 5812 and 5851 and 5852). Disclosure of this
information by the applicant is mandatory for any person (other than a manufacturer qualified under the National Firearms Act) making a firearm as
defined in the National Firearms Act.
2. Purpose. To verify the tax exemption imposed by 26 U.S.C. § 5851; to detemine that the transfer would not be in violation of law; and to effect
registration of the firearm.
3. Routine Uses. The information will be used by ATF to make the deteminations set forth in paragraph 2. In addition, to effect registration of the
firearm, information as to the identification of the firearm, date of registration, and the identification and address of person entitled to possess the
firearm will be entered into the National Firearms Registration and Transfer Record. No information obtained from an application, registration, or
records required to be submitted by a natural person in order to comply with any provision of the National Firearms Act or regulations issued thereun
der, shall, except in connection with prosecution or other action for furnishing false information, be used, directly or indirectly, as evidence against
that person in any criminal proceeding with respect to a violation of law occuring prior to or concurrently with the filing of the application. The
information from this application may only be disclosed to Federal authorities for purpose of prosecution for violation of the National Firearms Act.
4. Effects of Not Supplying Information Requested. Failure to supply complete information will delay processing and may cause denial of the
application.

ATF Form 3 (5320.3)
Revised (
)