ATF F 5630.7 Special Tax Registration and Return National Firearms Ac

OMB No. 1140-0090 (11/30/2007)

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

1.
3.

Special Tax Registration and Return
National Firearms Act (NFA)

(Please Read Instructions on Back Carefully Before Completing This Form)
Section I - Taxpayer Identifying Information
Employer Identification Number (Required - see instructions) 2. Business Telephone Number
(
)
T
Name (Last, First, Middle)
or
Corporation (If Corporation)
FF

4.

Trade Name

5.

Mailing Address (Street Address or P.O. Box Number)

6.

City

7.

Actual Location (If Different Than Above)
Physical Address of Principal Place of Business (Show street address)

FOR ATF USE ONLY

FP
I
T

8.

State

City

Zip Code

9.

Tax Period Covering (Only one
tax period per form)
From:

State

(mm/dd/yyyy)
To: June 30,
(yyyy)

Zip Code

10. Federal Firearms License (FFL)
Number
Section II - Tax Computation

Class
Class
Class
Class

1
1
2
2

-

(11a)
Tax Class
(For Items Marked*, See Instructions)

(11b)
Tax Class
Code

Importer of Firearms
Importer of Firearms (Reduced)*
Manufacturer of Firearms
Manufacturer of Firearms (Reduced)*

61
71*
62
72*

(11c)
Tax Rate ($)
(Annual)

(11d)
Number of
Locations

(11e)
Tax
Due

$1,000
500
1,000
500

63
500
Class 3 - Dealer in Firearms
Make your check or money order payable to “Bureau of Alcohol, Tobacco, Firearms and Explosives”, Write your 12. Total Tax Due
Employer Identification Number on the check and send it with the return to Bureau of ATF, Attention NFA, P.O.
Box 403269, Atlanta, GA 30384-3269.
Section III - Business Registration
13. Ownership Information:
(Check One Box Only)
Individual Owner
Partnership
Corporation
Other (Specify)
14. Ownership Responsibility (See instructions on back; use a separate sheet of paper if additional space is needed.)
Full Name
Address
Position
15.
16.

Gross Receipts less than $500,000 (See instructions on back; use a separate sheet of paper if additional space is needed.)
Date Business Commenced (mm, dd, yyyy)
Federal Firearms License (FFL) Number
New Business

17.

Existing Business With Change In:
(a) Name/Trade Name (Indicate)
(b) Address (Indicate)
(c) Ownership (Indicate)
(d) Employer Identification Number
(Old:

New:

)

(e) Business Telephone Number
(
)
18.

Discontinued Business

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 perjur y, 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.
19. Signature

20. Title

21. Date
ATF Form 5630.7
Revised April 2007

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, 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.

Instruction Sheet
ATF Form 5630.7, Special Tax Registration and Return
Firearms
General Instructions

Section III - Business Registration

If you are engaged in one or more of the National Firearms Act (NFA)
activities listed on this form (see definition), you are required to file this
form and pay special occupational tax before beginning business. This
form is 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 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 on a timely basis, interest will be charged and penalties may be
incurred.

Please complete the ownership information in Section III. Supply the
information specified in item 14 for each individual owner, partner or
responsible person. For a corporation, partnership or association, a
responsible person is anyone with the power to control the management
policies or buying or selling practices pertaining to firearms. For a
corporation, association or similar organization, it also means any person
owning 10 percent or more of the outstanding stock in the business.

If you engage in a taxable activity at more than one location, attach to your
return a sheet showing your name, trade name, address and employer identification number, the complete street addresses, and the Federal Firearms
License (FFL) number of all additional locations.

For a change of address, location or trade name, an amended ATF Form
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 Form
5630.7 to: NFA Branch, Bureau of ATF, 244 Needy Road, Suite 1250,
Martinsburg, WV 25405 and an amended ATF Form 5630.6A will be issued.
All taxpayers with such changes must return their FFL to the ATF 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 Branch for assistance.

Changes in Operations

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 404-417-2750, 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

Section I - Tax Identifying Information
Complete Section I, Taxpayer Identifying Information, as specified on the
form. Enter the tax period covered by the return in the space provided.
Your return must contain a valid EMPLOYER IDENTIFICATION NUMBER
(EIN). The EIN is a unique number for business entities issued by the Internal Revenue Service (IRS). You must have an EIN whether you are an
individual owner, partnership, corporation, or agency of the government. If you do not have an EIN, contact your local IRS office
immediately to obtain one. While ATF may assign a temporary identification
number (beginning with XX) to allow initial processing of a return which
lacks an EIN, a tax stamp will not be issued until you have submitted a
valid EIN. Do not delay submission of your return and payment past the
due date pending receipt of your EIN. If you have not received a number
by the time you file this return, write “number applied for” in the space for
the number. Submit your EIN by separate correspondence after receipt
from the IRS.
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.

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 firearms.)
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 BUREAU OF ATF, Attention: NFA, P.O. Box
403269, Atlanta, GA 30384-3269.

If You Need Further Assistance
Contact ATF National Firearms Act Branch
at
304-616-4500

ATF Form 5630.7
Revised April 2007

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 Branch
noted in the instructions to obtain a Special (Occupational)
Tax Registration and Return.