Form ATF F 5630.5R ATF F 5630.5R 2018 NFA Special Tax Renewal Registration and Return

OMB No. 1140-0090 (xx/xx/xxxx)

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

2018 NFA Special Tax Renewal Registration
and Return (Tax Period: 7/1/2017 - 6/30/2018)
Section I - Taxpayer Identifying Information
2. Ownership Information (Check one box only)
Business Telephone
Individual Owner
Partnership

1. Employer Identification Number

Other (Specify)

Corporation
3. Eligibility for Reduced Rates

Yes, the taxpayer is an NFA Importer or
Manufacturer (with gross receipts less than
$500,000 for most recent income tax year.)
4. Federal Firearms License Number (FFL)

Section II - Corrections to Preprinted Taxpayer Identifying Information
(Complete ONLY if needed and ONLY for the items requiring change)
5. Name (Last, First, Middle)

or

Corporate Name (If corporation)

7. Mailing Address

6. Trade Name

8. City, State, Zip Code
11. Business Telephone Number
(
)

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10. Employer Identification Number

9. Date of Change (mm/dd/yyyy)

Section III - Change in Ownership Status
(Check and complete as applicable)

12.

The person identified above no longer owns the business or is no longer engaged in the operations covered by this special tax renewal return.
(Please complete Section V below.) Date Business Discontinued:
(mm/dd/yyyy).

13.

I am the new owner of the business identified at the location above. I commenced new business operations on
Please complete Sections II and V on this form and correct the enclosed location registration listing.

(mm/dd/yyyy).

(b)
Tax
Code

(c)
Number of
Locations

D

(a)
Tax Class

R

Section IV - Tax Computations
(Check and complete as applicable)

14.

You Must Pay Your Special Tax For This Tax Period By July 1, 2017

(d)
Tax Rate
($)

(e)
Tax Due
($)

$

$

$

$

$

$

$

$

$

$
15. Total Tax Due
$

Make check or money order payable for the full amount owed to the "Bureau of Alcohol, Tobacco, Firearms and Explosives." Write your Employer
Identification Number on the check and send it with the return to Bureau of ATF, NFA-SOT, P.O. Box 403269, Atlanta, GA 30384-3269.
Section V - 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 location specified or, where the return/registration is for more than one location, to the business
operations 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 than 3 years, or both, with the costs of
prosecution added thereto.
16. Signature
17. Title
18. Date

ATF Form 5630.5R
Revised March 2010

Instruction Sheet
ATF Form 5630.5R, Special Tax Renewal Registration and Return
General Instructions
This is your renewal form for Tax Year 2018 (July 1, 2017 - June 30, 2018).
Please read and follow these instructions carefully.
Special tax for Tax Year 2018 is due and payable by July 1, 2017. If you are liable for
special tax and do not pay on a timely basis, interest will be charged and penalties for
failure to file and failure to pay may be incurred.
You will be issued a Special Tax Stamp, ATF Form 5630.6A as evidence of tax
payment for each location and/or business. Your cancelled check may also be used
as evidence of tax payment. You should receive your special tax stamp eight to ten
weeks after payment check/money order clears the bank (provided that your return is
properly executed). Missing, incomplete or incorrect data may delay processing of
your return and issuance of your special tax stamp.
Please verify the preprinted information on the registration and return form and location registration form(s). If the preprinted information is completed and correct (or
after corrections are made as indicated below):

•
•

Complete the taxpayer certification (Section V). Each registration and
return must have an original signature.
Make your check or money order payable to the Bureau of Alcohol,
Tobacco, Firearms and Explosives (ATF). Be sure to include your
Employer Identification Number (EIN) on your remittance.
Mail your return, location registration form(s), and payment to ATF at
the address noted immediately above Section V on the return. For
your convenience a pre-addressed return envelope is enclosed.

Section I - Taxpayer Identifying Information.
Item 1 - If any taxpayer identifying information in this block is incorrect,
enter ONLY the corrected information in the appropriate blocks in Section II.
Your return must contain a valid Employer Identification Number (EIN). A
missing or incorrect EIN will delay return processing and the issuance of your
special tax stamp. 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 ownership, 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 individual processing of a return which lacks an EIN, a tax stamp will not
be issued until you have submitted a valid EIN. If your return has an XX number
of an incorrect EIN in Item 1, be sure to enter the correct EIN in Item 11. Do
not delay submission of your return and payment pending receipt of your EIN.
Submit your EIN by separate correspondence after receipt from the IRS.
Item 2 - Check only one box to describe the type of ownership of the business
identified in Item1.
Item 3 - Check "Yes" only if you are a National Firearms Act manufacturer or
importer and your gross receipts are less than $500,000 per year for your entire
business entity. You must declare your eligibility each year. The regular rates
were used to compute the amount shown on this form.

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•

Specific Instructions for Special Tax Renewal
Registration and Return

If you had a change in ownership or responsibility, attach a separate sheet showing
the change. A change in ownership includes not only a complete change in business
ownership, but also includes a change in partners or any change involving any person
owning 10 percent or more of the outstanding stock in the business. A change in
responsibility refers to any person with the power to control the management policies
or buying or selling practices pertaining to firearms.

D

R

If you are an NFA firearms importer, manufacturer, or dealer and do not intend to pay
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. Questions concerning the status of NFA firearms manufactured or imported prior to May 19, 1986,
should be directed to the National Firearms Act Branch at 202-927-8330 or to ATF,
Room 5300, 650 Massachusetts Avenue, NW, Washington, DC 20226. If you are an
NFA proprietor, your EIN is also your ATF identification number and must be used on
all of your registration and transfer forms in the conduct of your business.
National Firearms Act Tax Class Reference Chart

Item 4 - Please provide your Federal Firearms License Number for the address in
Item 1.
Section II. Corrections to Preprinted Taxpayer Identifying Information. Correct
only those items requiring change.
Section III. Change in Ownership Status.
Item 12 - If you have discontinued business operations, check item 11,
enter the date discontinued in the space provided, and complete Section V.

Item 13 - If you are the new owner of the business, check Item 12 and complete
Sections II and V. Also, correct any errors on the return and location registration
listing(s).
Section IV. Tax Computations. If the preprinted information in Section IV is
incorrect, line through the incorrect items and write in the correct data alongside.
See the Tax Class Reference Chart on this page for the correct tax class and tax
rate.

Tax Rate

Tax Code

Class 1 - Importer of Firearms

$1,000

61

Class 1 - Importer of Firearms Reduced

$500

71*

Class 2 - Manufacturer of Firearms

$1,000

62

Class 2 - Manufacturer of Firearms Reduced

$500

72*

Item 15 - The total tax due is computed by adding the figures in Item 13.

Class 3 - Dealer of Firearms

$500

63

Items 16, 17, and 18 - Complete as indicated.

Tax Class

Item 14(e) - The tax due is computed by multiplying the number of locations
(Item 13(c)) by the tax rate (Item 13(d)). Add additional tax classes (if necessary)
in the vacant spaces provided or attach additional sheets.

* See Item 3.

Paperwork Reduction Act
This information is used to ensure compliance by taxpayers with 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 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 directed to Reports Management Officer, Resource Staff, Bureau of Alcohol, Tobacco,
Firearms and Explosives, Washington, D.C. 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.

ATF Form 5630.5R
Revised March 2010