ATF Form 5630.7 "Special Tax Registration and Return National Firearms Act (Nfa)"

What Is ATF Form 5630.7?

ATF Form 5630.7, Special Tax Registration and Return National Firearms Act (NFA) - also known as the ATF E-Form 5630.7 - is a form used to provide special occupational tax information and payment. All Federal Firearms Licensees (FFLs) who want to engage in importing, manufacturing, or dealing in NFA firearms are required by law to file this form with the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) before starting their business.

The latest edition of the form was released on November 1, 2018. An updated ATF Form 5630.7 fillable version is available for download below.

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ATF Form 5630.7 Instructions

FFLs who are NFA taxpayers must file an ATF Form 5630.7 and pay a special occupational tax, which is an annual tax that is due before starting a business and by July 1 the subsequent years. Taxpayers in arrears will be charged interest and may incur in penalties.

As evidence payment, taxpayers will be issued a Special Tax Stamp (ATF Form 5630.6A) for each location and business. Holding a Federal Firearms License (FFL) for the location that corresponds to the type of the conducted activity is mandatory, and the type of business must be the same for the taxable activity and the FFL. If a trade name is used, it shall be the same on the tax stamp and the FFL.

While a separate return must be submitted for each tax period, it is possible to file one return to cover several locations and several types of activity. If engaged in a taxable activity at more than one location, taxpayers must attach a sheet with the following information to the return: taxpayer's name, trade name, address, employer identification number, street addresses, and the FFL number of all additional locations.

Taxpayers who change their address, location, or a trade name must file an amended ATF Form 5630.7 that needs to be approved before the change is made. This process requires that taxpayers return their ATF Form 5630.6A together with the completed ATF Form 5630.7 to the address below in order to receive an amended ATF Form 5630.6A:

NFA Division-SOT, Bureau of ATF, 244 Needy Road, Martinsburg, WV 25405

Also, all taxpayers performing these changes must return their FFL to the ATF Federal Firearms Licensing Center for an amendment.

This form must be signed by the individual owner, a partner, or an individual authorized to sign for the corporation. Payment should be made by check or money order payable to the ATF for the total tax amount due. After placing their signature and the date on the return, taxpayers are to mail the form together with the payment to the following address: Special Occupational Tax, P.O. Box 6200-13, Portland, OR 97228-6200. For further assistance, the ATF NFA Division should be contacted at 304-616-4500.

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Download ATF Form 5630.7 "Special Tax Registration and Return National Firearms Act (Nfa)"

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OMB No. 1140-0090 (07/31/2020)
U.S. Department of Justice
Special Tax Registration and Return
Bureau of Alcohol, Tobacco, Firearms and Explosives
National Firearms Act (NFA)
(Please Read Instructions on Back Carefully Before Completing This Form)
Section I - Taxpayer Identifying Information
1. Employer Identification Number (Required - see instructions) 2. Business Telephone Number
FOR ATF USE ONLY
(
)
T
3. Name (Last, First, Middle)
or
Corporation (If Corporation)
FF
4. Trade Name
FP
I
5. Mailing Address (Street Address or P.O. Box Number)
T
6. City
State
Zip Code
9. Tax Period Covering (Only one
tax period per form)
Actual Location (If Different Than Above)
From:
7. Physical Address of Principal Place of Business (Show street address)
(mm/dd/yyyy)
To:
June 30,
(yyyy)
8. City
State
Zip Code
10. Federal Firearms License (FFL)
Number
Section II - Tax Computation
(11a)
(11b)
(11c)
(11d)
(11e)
Tax Class
Tax Class
Tax Rate ($)
Number of
Tax
(For Items Marked*, See Instructions)
Code
(Annual)
Locations
Due
Class 1 - Importer of Firearms
61
$1,000
Class 1 - Importer of Firearms (Reduced)*
71*
500
1,000
Class 2 - Manufacturer of Firearms
62
Class 2 - Manufacturer of Firearms (Reduced)*
72*
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 Special Occupational Tax P.O. Box
6200-13, Portland, OR 97228-6200
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.
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
16.
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 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 3 years, or both, with the costs of prosecution added thereto.
19. Signature
20. Title
21. Date
ATF E-Form 5630.7
Revised November 2018
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 Man-
agement Officer, Document Services, 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.
OMB No. 1140-0090 (07/31/2020)
U.S. Department of Justice
Special Tax Registration and Return
Bureau of Alcohol, Tobacco, Firearms and Explosives
National Firearms Act (NFA)
(Please Read Instructions on Back Carefully Before Completing This Form)
Section I - Taxpayer Identifying Information
1. Employer Identification Number (Required - see instructions) 2. Business Telephone Number
FOR ATF USE ONLY
(
)
T
3. Name (Last, First, Middle)
or
Corporation (If Corporation)
FF
4. Trade Name
FP
I
5. Mailing Address (Street Address or P.O. Box Number)
T
6. City
State
Zip Code
9. Tax Period Covering (Only one
tax period per form)
Actual Location (If Different Than Above)
From:
7. Physical Address of Principal Place of Business (Show street address)
(mm/dd/yyyy)
To:
June 30,
(yyyy)
8. City
State
Zip Code
10. Federal Firearms License (FFL)
Number
Section II - Tax Computation
(11a)
(11b)
(11c)
(11d)
(11e)
Tax Class
Tax Class
Tax Rate ($)
Number of
Tax
(For Items Marked*, See Instructions)
Code
(Annual)
Locations
Due
Class 1 - Importer of Firearms
61
$1,000
Class 1 - Importer of Firearms (Reduced)*
71*
500
1,000
Class 2 - Manufacturer of Firearms
62
Class 2 - Manufacturer of Firearms (Reduced)*
72*
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 Special Occupational Tax P.O. Box
6200-13, Portland, OR 97228-6200
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.
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
16.
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 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 3 years, or both, with the costs of prosecution added thereto.
19. Signature
20. Title
21. Date
ATF E-Form 5630.7
Revised November 2018
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 Man-
agement Officer, Document Services, 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)
Please complete the ownership information in Section III. Supply the
activities listed on this form (see definition), you are required to file this form
information specified in item 14 for each individual owner, partner or
and pay special occupational tax before beginning business. This form is
responsible person. For a corporation, partnership or association, a
for NFA taxpayers only. You may file one return to cover several locations
responsible person is anyone with the power to control the management
or several types of activity. However, you must submit a separate return
policies or buying or selling practices pertaining to firearms. For a
for each tax period. The special occupational tax period runs from July 1
corporation, association or similar organization, it also means any person
through June 30 and payment is due annually by July 1. If you do not pay
owning 10 percent or more of the outstanding stock in the business.
on a timely basis, interest will be charged and penalties may be incurred.
Changes in Operations
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
For a change of address, location or trade name, an amended ATF Form
identification number, the complete street addresses, and the Federal
5630.7 must be filed and approved before the change is made. Return your
Firearms License (FFL) number of all additional locations.
Special Tax Stamp, ATF Form 5630.6A, along with the completed ATF
Form 5630.7 to: NFA Division-SOT, Bureau of ATF, 244 Needy Road,
As evidence of tax payment, you will be issued a Special Tax Stamp, ATF
Martinsburg, WV 25405 and an amended ATF Form 5630.6A will be
Form 5630.6A, for each location and/or business. You must have an FFL
issued. All taxpayers with such changes must return their FFL to the ATF
for the location, appropriate to the type of activity conducted. The type of
Federal Firearms Licensing Center (address listed on FFL) for amendment.
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
If special taxpayers do not register these changes within the appropriate
same on the tax stamp and the FFL.
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 special tax rates listed on this form became effective January 1, 1988.
the ATF Federal Firearms Licensing Center, at 866-662-2750, before
If you were engaged in NFA firearms related activity prior to this date and
beginning the activity. If the Federal firearms licensee discontinues
did not pay special occupational tax, please contact the National Firearms
business and retains NFA firearms, this retention may be in violation of
Act Division for assistance.
law. The licensee should check with State or local authorities.
Section I - Tax Identifying Information
Definition
Complete Section I, Taxpayer Identifying Information, as specified on the
IMPORTERS, MANUFACTURERS, and DEALERS of FIREARMS
form. Enter the tax period covered by the return in the space proivded.
subject to the National Firearms Act (tax class codes 61, 62, 63, 71, or 72)
Your return must contain a valid EMPLOYER IDENTIFICATION
are individuals or business entities who import, manufacture or deal in
NUMBER (EIN). The EIN is a unique number for business entities issued
machineguns, short-barreled shotguns and rifles, destructive devices, etc.
by the Internal Revenue Service (IRS). You must have an EIN whether
See 26 U.S.C. 5845 for additional information on the types of weapons
you are an individual owner, partnership, corporation, or agency of the
subject to the National Firearms Act. (NOTE: This tax is not required
government. If you do not have an EIN, contact your local IRS office
from those persons or entities who deal only in conventional, sporting type
immediately to obtain one. While ATF may assign a temporary identification
fire-arms.)
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
Miscellaneous Instructions
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
If you do not intend to pay the special tax for the next year, you must
by the time you file this return, write “number applied for” in the space
dispose of any machineguns manufactured or imported after May 19, 1986,
for the number. Submit your EIN by separate correspondence after receipt
prior to your special tax status lapsing. Title 18, United States Code,
from the IRS.
section 922(o) makes it unlawful to possess these machineguns unless you
are properly qualified. As provided in Title 27, Code of Federal
Section II - Tax Computation
Regulations, Part 479,105(f), the disposition must be made to a government
agency or qualified licensee or the weapon must be destroyed.
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 be signed by the individual owner, a partner, or, in the case
due in Col. (11e). Compute the taxes due for each class and enter the total
of a corporation, by an individual authorized to sign for the corporation.
amount due in the block “Total Tax Due”.
Please sign and date the return, make check or money order payable to
Instructions for Reduced Rate Taxpayers
BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND EXPLOSIVES,
for the amount in the Total Tax Due block, and MAIL THE FORM ALONG
The reduced rates for certain tax classes, indicated with an asterisk (*) 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
If You Need Further Assistance
the Internal Revenue Code, you are not eligible for this reduced rate unless
Contact ATF National Firearms Act Division
the total gross receipts for the entire group are less than $500,000. If your
at
business is beginning an activity subject to special tax for the first time, you
304-616-4500
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
ATF E-Form 5630.7
rate in Section II.
Revised November 2018
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.

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