ATF Form 3, Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer (National Firearms Act) - also known as the ATF E-Form 3 or the ATF Form 5320.3 - is a form you fill out when applying for a tax-exempt transfer of firearms if both transferor and transferee are Federal Firearms Licensees (FFL) and Special Occupational taxpayers (SOT).
The latest version of the form was released by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) in October 2004. Download the most recent fillable ATF Form 3 through the link below.
There are two main forms related to firearms transfer: ATF Form 3 and ATF Form 4 (ATF Form 5320.4), Application for Tax Paid Transfer and Registration of a Firearm. The first one is a tax-exempt form. Fill it out every time firearms are transferred from one SOT to another. However, if one of the parties is an individual, you must use ATF Form 4 instead, even if the other party is a SOT. By approving ATF Form 3, the ATF admits that you are eligible for a tax-free transfer. ATF Form 4 requires paying a $200 tax for the transfer of a firearm.
There are cases when both forms are involved in the process of transfer. For example, if an individual purchases a firearm from another state, the SOT first ships the purchase to the dealer in the individual's state submitting the tax-free ATF 3. ATF 4 is submitted after this and - after receiving the approval of the ATF - the firearm is handed down to the individual.