National Firearms Act (NFA) - Special Occupational Taxes (SOT)

OMB 1140-0090

This information collection requires that all new business owners who are subject to the Special Occupational Taxes (SOT) under the National Firearms Act (NFA) complete the Special Tax Registration and Return National Firearms Act (NFA) - ATF Form 5630.7. Taxpayers will also receive prepopulated printed copies of both the NFA Special Tax Renewal Registration and Renewal - ATF Form 5630.5R and the NFA Special Tax Location Registration Listing - ATF Form5630.5RC, so they can validate/correct their information and remit the required payment for the applicable tax year.

The latest form for National Firearms Act (NFA) - Special Occupational Taxes (SOT) expires 2023-09-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form ATF F 5630.7 National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction
26 USC 5801 Imposition of Tax 12.31.2018.pdf Supplementary Document
OMB 1140-0090 Justification 6-1-23 (508).pdf Supporting Statement A
National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction

All Historical Document Collections

202309-1140-011 Approved without change	Revision of a currently approved collection	2023-09-29
202012-1140-002 Approved without change	No material or nonsubstantive change to a currently approved collection	2021-01-11
202007-1140-008 Approved without change	Extension without change of a currently approved collection	2020-07-31
201810-1140-010 Approved without change	No material or nonsubstantive change to a currently approved collection	2018-11-08
201810-1140-005 Withdrawn and continue	No material or nonsubstantive change to a currently approved collection	2018-10-16
201705-1140-008 Approved without change	Extension without change of a currently approved collection	2017-05-31
201704-1140-001 Approved without change	No material or nonsubstantive change to a currently approved collection	2017-04-27
201403-1140-008 Approved without change	Extension without change of a currently approved collection	2014-03-25
201101-1140-005 Approved without change	Extension without change of a currently approved collection	2011-01-28
200711-1140-001 Approved with change	Extension without change of a currently approved collection	2007-11-16
200409-1140-001 Approved without change	Extension without change of a currently approved collection	2004-09-29
200403-1140-002 Approved without change	New collection (Request for a new OMB Control Number)	2004-03-17