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Instruction Sheet
ATF Form 5630.7, Special Tax Registration and Return
Firearms
General Instructions responsible person. For a corporation, partnership or association, a
responsible person is anyone with the power to control the management
If you are engaged in one or more of the National Firearms Act (NFA) policies orbuying or selling practices pertaining firearms.to For a
activities listed on this form (see definition) , you are required to file this form corporation, association or similar organization, it also means any person
and pay special occupational tax before beginning business. This form is owning 10 percent or more of the outstanding stock in the business.
for NFA taxpayers only. You may file one return coverto several locations
or several types of activity. However, you must submit a separate return Changes in Operations
for each tax period. The special occupational tax period runs from July 1
through June 30 and payment dueis annually by July you1. If do not pay For a change of address, location or trade name, an amended ATF Form
on a timely basis, interest will be charged and penalties may be incurred. 5630.7 must filedbe and approved before the change made.is Return your
Special Tax Stamp, ATF Form 5630.6A, along with the completed ATF
If you engage taxablein a activity moreat than one location, attach yourto Form 5630.7 to: NFA Division-SOT, Bureau of ATF, 244 Needy Road,
return a sheet showing your name, trade name, address and employer Martinsburg, WV 25405 and an amended ATF Form 5630.6A will be
identification number, the complete street addresses, and the Federal issued. All taxpayers with such changes must return their FFL the to ATF
Firearms License (FFL) number of all additional locations. Federal Firearms Licensing Center (address listed on FFL) for amendment.
As evidence of tax payment, you will be issued a Special Tax Stamp, ATF If special taxpayers do not register these changes within the appropriate
Form 5630.6A, for each location and/or business. You must have an FFL time frames, additional tax and interest will be charged and penalties may
for the location, appropriate to the type of activity conducted. The type of be incurred. For a change in ownership or control of an activity, consult
business (individual owner, partnership, corporation) must be the same the ATF Federal Firearms Licensing Center, at 866-662-2750, before
for the taxable activity and the FFL. If a trade name is used, it must be the beginning the activity. If the Federal firearms licensee discontinues
same on the tax stamp and the FFL. business and retains NFA firearms, this retention may beviolationin of
law. The licensee should check with State or local authorities.
The special tax rates listed on this form became effective January 1, 1988.
If you were engaged NFAin firearms related activity prior thisto date and Definition
did not pay special occupational tax, please contact the National Firearms
Act Division for assistance. IMPORTERS, MANUFACTURERS, and DEALERS FIREARMS of
subject the to National Firearms Act (tax class codes 61, 62, 63, 71, or 72)
Section I - Tax Identifying Information are individuals business or entities who import, manufacture ordeal in
machineguns, short-barreled shotguns and rifles, destructive devices, etc.
Complete Section TaxpayerI, Identifying Information, specifiedas on See 26 U.S.C. 5845 for additional information on the types weapons of
form. Indicate youif are newa applicant, submitting a renewal amend-or subject the to National Firearms Act. (NOTE: This tax is not required
ment, or adding a new location or class. Make sure that you put one tax from those persons or entities who deal only in conventional, sporting type
year in question 2, we will not process if tax year is left blank. Your return fire-arms.)
must contain valida FEDERAL EMPLOYER IDENTIFICATION
NUMBER (FEIN). The FEIN is a unique number for business entities Miscellaneous Instructions
issued the by Internal Revenue Service (IRS). You must have an FEIN
whether you are an individual owner, partnership, corporation, or If you do not intend pay to the special tax for the next year, you must
agency of the government. If you do not have FEIN,an you may apply dispose any of machineguns manufactured imported or after May 19, 1986,
online at https://www.irs.gov/businesses/small-businesses-self-employed/ prior your to special tax status lapsing. Title 18, United States Code,
apply-for-an-employer-identification-number-ein-online. section 922(o) makes itunlawful to possess these machineguns unless you
are properly qualified. As provided Title in 27, Code Federal of
Section II - Tax Computation Regulations, Part 479,105(f), the disposition must bemade to government a
agency qualified or licensee the or weapon must destroyed. be
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 This form must signed be by the individual owner, partner, a or, the in case
due Col.in (11e). Compute the taxes due for each class and enter the total of a corporation, by individual an authorized sign to for the corporation.
amount due in the block “Total Tax Due”.
Please sign and date the return, make check money or order payable to
Instructions for Reduced Rate Taxpayers BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND EXPLOSIVES,
for the amount the in Total Tax Due block, and MAIL THE FORM ALONG
The reduced rates for certain tax classes, indicated with asteriskan (*) in WITH THE PAYMENT TO SPECIAL OCCUPATIONAL TAX, P.O. Box
Section II, apply only to those taxpayers whose total gross receipts for 6200-13, Portland, OR 97228-6200.
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 reduceda rate yourin initial tax year grossif receipts for If You Need Further Assistance
the business (or the entire control group, if a member of a control group) Contact ATF National Firearms Act Division
were under $500,000 the previous year. If you are eligible for the reduced at
rate, check item 15 in Section III and compute your tax using the reduced 304-616-4500 or email SOT@ATF.GOV
rate Sectionin II.
Section III - Business Registration
Please complete the ownership information Sectionin III. Supply the ATF Form 5630.7
information specified initem 14 for each individual owner, partner or Revised November 2023
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