ATF Form 5320.3 Atf Form 3 - Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer (National Firearms Act)

What Is ATF Form 3?

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.

ATF Form 3 VS Form 4

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.

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U.S. Department of Justice
OMB No. 1140-0013 (07/31/2020)
Application for Tax-Exempt Transfer of Firearm
Bureau of Alcohol, Tobacco, Firearms and Explosives
and Registration to Special Occupational Taxpayer
(National Firearms Act)
ATF Control Number
1. Transferee's Name and Address (as they appear on the Federal Firearms License, including trade name,
To be submitted in duplicate by transferor of firearm
if any)
To: National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms
and Explosives
244 Needy Road, Martinsburg, WV 25405
2b. Transferor's Telephone Number and Area Code
Sole Proprietor
Partnership
Corporation
2a. Transferor's Name and Address (as they appear on the Federal Firearms License, including trade name,
if any)
Sole Proprietor
Partnership
Corporation
The above-named and undersigned transferor and special (occupational) taxpayer hereby makes application as required by Section 5812 of the National Firearms Act to transfer,
without payment of tax, and register the firearm described below the special (occupational) taxpayer identified as the transferee in this application.
d. Model
3. Description of Firearm (Complete items a through h, if applicable)
a. Name and Address of Manufacturer and/or
b. Type of Firearm
c. Caliber,
Importer of Firearm
(See instruction 1c)
Gauge or
Length
e. Of Barrel
f. Overall
Size
(Inches)
(Specify)
g. Serial Number
h. Additional Description or Data Appearing on Firearm (Attach additional sheet if necessary)
4. Transferee's Federal Firearms License
5. Transferee's Special (Occupational) Tax Status
(Give complete 15-digit number) (See Instruction 2b)
a. Employer Identification Number
b. Class
First 6 digits
2-digits
2-digits
5-digits
6. Transferor's Federal Firearms License
7. Transferor's Special (Occupational) Tax Status
(Give complete 15-digit number) (See Instruction 2b)
a. Employer Identification Number
b. Class
First 6 digits
2-digits
2-digits
5-digits
8. Consent to Disclosure of Information to Transferee (See instruction 8). I do or do not (circle one) authorize ATF to provide information relating to this
application to the above-named transferee.
I believe I am entitled to exemption from payment of the transfer tax imposed by Section 5811, National Firearms Act (NFA), on the firearm described above
because the transferee named herein is qualified under the NFA to manufacture, import or deal in that type of firearm.
UNDER PENALTIES OF PERJURY, I DECLARE that I have examined this application, and to the best of my knowledge and belief it is true, correct and complete.
9. Original Signature of Transferor (Or authorized official)
10. Name and Title of Authorized Official
11. Date
(Print or type)
The Space Below is for the Use of the Bureau of Alcohol, Tobacco, Firearms and Explosives
By Authority of the Director, this Application has been Examined, and the Transfer and Registration of the Firearm Described Herein and the Interstate
Movement of that Firearm, When Applicable, to the Transferee Are:
Approved (with the following conditions, if any)
Disapproved (For the following reasons)
Authorized ATF Official
Date
ATF E-Form 3 (5320.3)
Revised October 2004
U.S. Department of Justice
OMB No. 1140-0013 (07/31/2020)
Application for Tax-Exempt Transfer of Firearm
Bureau of Alcohol, Tobacco, Firearms and Explosives
and Registration to Special Occupational Taxpayer
(National Firearms Act)
ATF Control Number
1. Transferee's Name and Address (as they appear on the Federal Firearms License, including trade name,
To be submitted in duplicate by transferor of firearm
if any)
To: National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms
and Explosives
244 Needy Road, Martinsburg, WV 25405
2b. Transferor's Telephone Number and Area Code
Sole Proprietor
Partnership
Corporation
2a. Transferor's Name and Address (as they appear on the Federal Firearms License, including trade name,
if any)
Sole Proprietor
Partnership
Corporation
The above-named and undersigned transferor and special (occupational) taxpayer hereby makes application as required by Section 5812 of the National Firearms Act to transfer,
without payment of tax, and register the firearm described below the special (occupational) taxpayer identified as the transferee in this application.
d. Model
3. Description of Firearm (Complete items a through h, if applicable)
a. Name and Address of Manufacturer and/or
b. Type of Firearm
c. Caliber,
Importer of Firearm
(See instruction 1c)
Gauge or
Length
e. Of Barrel
f. Overall
Size
(Inches)
(Specify)
g. Serial Number
h. Additional Description or Data Appearing on Firearm (Attach additional sheet if necessary)
4. Transferee's Federal Firearms License
5. Transferee's Special (Occupational) Tax Status
(Give complete 15-digit number) (See Instruction 2b)
a. Employer Identification Number
b. Class
First 6 digits
2-digits
2-digits
5-digits
6. Transferor's Federal Firearms License
7. Transferor's Special (Occupational) Tax Status
(Give complete 15-digit number) (See Instruction 2b)
a. Employer Identification Number
b. Class
First 6 digits
2-digits
2-digits
5-digits
8. Consent to Disclosure of Information to Transferee (See instruction 8). I do or do not (circle one) authorize ATF to provide information relating to this
application to the above-named transferee.
I believe I am entitled to exemption from payment of the transfer tax imposed by Section 5811, National Firearms Act (NFA), on the firearm described above
because the transferee named herein is qualified under the NFA to manufacture, import or deal in that type of firearm.
UNDER PENALTIES OF PERJURY, I DECLARE that I have examined this application, and to the best of my knowledge and belief it is true, correct and complete.
9. Original Signature of Transferor (Or authorized official)
10. Name and Title of Authorized Official
11. Date
(Print or type)
The Space Below is for the Use of the Bureau of Alcohol, Tobacco, Firearms and Explosives
By Authority of the Director, this Application has been Examined, and the Transfer and Registration of the Firearm Described Herein and the Interstate
Movement of that Firearm, When Applicable, to the Transferee Are:
Approved (with the following conditions, if any)
Disapproved (For the following reasons)
Authorized ATF Official
Date
ATF E-Form 3 (5320.3)
Revised October 2004
U.S. Department of Justice
OMB No. 1140-0013 (07/31/2020)
Application for Tax-Exempt Transfer of Firearm
Bureau of Alcohol, Tobacco, Firearms and Explosives
and Registration to Special Occupational Taxpayer
(National Firearms Act)
ATF Control Number
1. Transferee's Name and Address (as they appear on the Federal Firearms License, including trade name,
To be submitted in duplicate by transferor of firearm
if any)
To: National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms
and Explosives
244 Needy Road, Martinsburg, WV 25405
2b. Transferor's Telephone Number and Area Code
Sole Proprietor
Partnership
Corporation
2a. Transferor's Name and Address (as they appear on the Federal Firearms License, including trade name,
if any)
Sole Proprietor
Partnership
Corporation
The above-named and undersigned transferor and special (occupational) taxpayer hereby makes application as required by Section 5812 of the National Firearms Act to transfer,
without payment of tax, and register the firearm described below the special (occupational) taxpayer identified as the transferee in this application.
d. Model
3. Description of Firearm (Complete items a through h, if applicable)
a. Name and Address of Manufacturer and/or
b. Type of Firearm
c. Caliber,
Importer of Firearm
(See instruction 1c)
Gauge or
Length
e. Of Barrel
f. Overall
Size
(Inches)
(Specify)
g. Serial Number
h. Additional Description or Data Appearing on Firearm (Attach additional sheet if necessary)
4. Transferee's Federal Firearms License
5. Transferee's Special (Occupational) Tax Status
(Give complete 15-digit number) (See Instruction 2b)
a. Employer Identification Number
b. Class
First 6 digits
2-digits
2-digits
5-digits
6. Transferor's Federal Firearms License
7. Transferor's Special (Occupational) Tax Status
(Give complete 15-digit number) (See Instruction 2b)
a. Employer Identification Number
b. Class
First 6 digits
2-digits
2-digits
5-digits
8. Consent to Disclosure of Information to Transferee (See instruction 8). I do or do not (circle one) authorize ATF to provide information relating to this
application to the above-named transferee.
I believe I am entitled to exemption from payment of the transfer tax imposed by Section 5811, National Firearms Act (NFA), on the firearm described above
because the transferee named herein is qualified under the NFA to manufacture, import or deal in that type of firearm.
UNDER PENALTIES OF PERJURY, I DECLARE that I have examined this application, and to the best of my knowledge and belief it is true, correct and complete.
9. Original Signature of Transferor (Or authorized official)
10. Name and Title of Authorized Official
11. Date
(Print or type)
The Space Below is for the Use of the Bureau of Alcohol, Tobacco, Firearms and Explosives
By Authority of the Director, this Application has been Examined, and the Transfer and Registration of the Firearm Described Herein and the Interstate
Movement of that Firearm, When Applicable, to the Transferee Are:
Approved (with the following conditions, if any)
Disapproved (For the following reasons)
Authorized ATF Official
Date
ATF E-Form 3 (5320.3)
Revised October 2004
1. Definitions
a. National Firearms Act (NFA). Title 26, United States Code, Chapter
27 CFR §§ 478.56 and 479.42, of a Federal firearms licensee who has
53. The implementing regulations are found in Title 27, CFR, Part 479.
paid the special (occupational) tax under the NFA, item 2a shall reflect:
the executor's name, title (executor (or executrix, administrator,
b. Gun Control Act (GCA). Title 18, United States Code, Chapter 44.
administratrix) of the estate of (name)), and the executor's address.
The implementing regulations are found in Title 27, CFR, Part 478.
(See the ATF Internet website at www.atf.gov for additional information).
c. Firearm. The term "firearm" means: (1) a shotgun having a barrel or
g. Submission. All requested information must be entered in blue or black
barrels of less than 18 inches in length; (2) a weapon made from a
ink and must be legible. Send both copies of the ATF Form 3 and
shotgun if such weapon as modified has an overall length of less than
attachments to the address located in the upper right hand corner on the
26 inches or a barrel or barrels of less than 18 inches in length; (3) a
face side of the ATF Form 3. The return of the application or sending it to
rifle having a barrel or barrels of less than 16 inches in length; (4) a
any other address will only delay the processing.
weapon made from a rifle if such weapon as modified has an overall
h. Submission By Facsimile Transmission. ATF Form 3 may be submitted
length of less than 26 inches or a barrel or barrels of less than 16 inches
for approval via facsimile transmission ((304) 616-4501) provided the
in length; (5) any other weapon as defined in 18 U.S.C. § 5845(e); (6) a
transferor filed an affidavit with the NFA Branch in accordance with ATF
machine gun; (7) a muffler or silencer for any firearm whether or not
Industry Circular 89-6.
such firearm is included within this definition; and (8) a destructive
device.
i. State Or Local Permit. If a State or local permit or license is required for
d. Person. The term "person" means a partnership, company, association,
the transferee prior to acquisition of the firearm, a copy of the permit must
trust, estate, or corporation, as well as a natural person.
be included with the application.
e. Employer Identification Number (EIN). Required of taxpayer filing
3. Approval of Application. Upon approval of an application, the NFA
special (occupational) tax returns under 27 CFR § 479.35.
Branch will return an approved copy to the transferor for delivery with the
firearm to the transferee. Since the approval of the application effectuates
f. Special (Occupational) Tax. Required by the NFA to be paid by a
registration of the firearm to the transferee, the physical transfer of the
Federal firearms licensee engaged in the business of manufacturing
firearm must be completed immediately; however, the transferor must not
(Class 2), importing (Class 1), or dealing (Class 3) in NFA firearms.
transfer the firearm until the application has been approved and received. If
the physical transfer of the firearm cannot be completed immediately, the
g. Federal Firearms License. A license issued under the provisions of
transferor must contact the NFA Branch with the specifics.
the GCA to manufacture, import or deal in firearms.
4. Withdrawal of Application. The transferor may withdraw an application
h. ATF Officer. An officer or employee of the Bureau of Alcohol,
prior to approval subsequent to a written request.
Tobacco, Firearms and Explosives (ATF) authorized to perform any
5. Cancellation of Approved Application. The transferor may cancel an
function relating to the administration of the NFA
approved application only if the physical transfer of the firearm has not been
i. Transfer. Selling, assigning, pledging, leasing, loaning, giving away,
completed. The transferor must return the approved application with a
or otherwise disposing of a firearm.
written request of cancellation, citing the need and that the physical transfer
of the firearm did not take place.
j. Transferor. The registered owner of a firearm who is applying to
6. Disapproval of Application. If the application is disapproved, the NFA
transfer it.
Branch will note the reason for disapproval on the application and return one
k. Transferee. The person acquiring the firearm.
copy of the ATF Form 3 to the transferor.
2. Preparation of Application
7. Reasons for Disapproval. 26 U.S.C. § 5812 provides that applications shall
be denied if the transfer, receipt, or possession of the firearm would place the
a. Authority. As provided by 26 U.S.C. §§ 5812 and 5852, any person
transferee in violation of law. If State or local law prohibits the receipt or
seeking to transfer a firearm exempt from payment of tax must
possession of the firearm being transferred, the application will be
complete, in duplicate, a separate application on this form. The
disapproved.
transferor must furnish all the information called for on this application
8. Status Inquiries and Questions. Information relating to the NFA and other
form.
firearms laws is available at the ATF Internet website at www.atf.gov. Any
b. The entity identified in item 4 must be the same as the entity identified
inquiry relating to the status of an application to transfer an NFA firearm or
in item 5. For example, if item 4 identifies a sole proprietor, item 5
about procedures in general should be directed to the NFA Branch at (304)
cannot identify a corporation. This also applies for the completion of
616-4500. Please be aware that any dissemination by ATF of information
items 6 and 7.
relating to the application to register an NFA firearm must conform with the
restrictions in 26 U.S.C. § 6103. The opportunity provided in item 8 to
authorize ATF to disclose information is intended to enable ATF to respond
c. Signatures. All signatures required on Form 3 must be original in ink
to inquiries by the transferee regarding the application. The failure to
on both copies.
complete item 8 will be considered a declination of authorization to release
the information.
d. Photocopies Or Computer Generated Versions. The ATF Form 3
may be photocopied or a computer-generated version (as long as it is in
9. Penalties. Any person who violates or fails to comply with any of the
the same format and contains all required information) may be used.
requirements of the NFA shall, upon conviction, be fined not more than
This form may also be downloaded from the ATF Internet website:
$10,000 or be imprisoned for not more than 10 years, or both. Any firearm
www.atf.gov
involved in a violation of the NFA shall be subject to seizure and forfeiture.
e. Serial Numbers. When more than one firearm of the same description
It is unlawful for any person to make or cause the making of a false entry on
is being transferred and the serial numbers are in a consecutive series,
any application or record required by the NFA knowing such entry to be
the transferor may enter the beginning and ending numbers of the range
false.
in item 3g. If more than one firearm of the same description is being
10. Compliance With The Gun Control Act. All provisions of the GCA must
transferred, but the serial numbers are non-consecutive, the registrant
also be complied with, including the recordkeeping requirements for
may note item 3g to "see attached list of xxx serial numbers." Any
licensees.
attachment must be referenced to ATF Form 3.
f. Estates. If the firearm is being transferred from an estate, as provided in
ATF E-Form 3 (5320.3)
Revised October 2004
Important Information for Currently
Registered Firearms
If this registration document evidences the current registration of the firearm(s) described on it, please note the following information.
Estate Procedures: For procedures regarding the transfer of firearms in an estate resulting from the death of the registrant identified in item 1, the executor should contact the
NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405
Change of Address: The registrant, if no longer a Federal firearms licensee, shall notify the NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy
Road, Martinsburg, WV 25405, in writing, of any change to the address in item 1.
Interstate Movement: If the registrant is no longer a Federal firearms licensee and the firearm identified in item 3 is a machinegun, short-barreled rifle, short-barreled shotgun,
or destructive device, the registrant is required by 18 U.S.C. § 922(a)(4) to obtain permission from ATF prior to any transportation in interstate or foreign commerce.
Change of Description: The registrant shall notify the NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405, in
writing, of any change to the description of the firearm(s) in item 3.
Restrictions on Possession: Any restriction (see approval block on face of form) on the possession of the firearm(s) identified in item 3 continues with the further transfer of the
firearm(s). Any machinegun manufactured or imported on or after May 19, 1986, may not be retained when the registrant is no longer qualified to deal in NFA firearms.
Persons Prohibited from Possessing Firearms: If the registrant becomes prohibited by 18 U.S.C. § 922 from possessing a firearm, the registrant shall notify the NFA Branch,
Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405, in writing, immediately upon becoming prohibited for guidance on the disposal
of the firearm.
Proof of Registration: This approved application is the registrant's proof of registration and it shall be made available to any ATF officer upon request.
Paperwork Reduction Act Notice
This form is in accordance with the Paperwork Reduction Act of 1995. The information you provide will be used to apply to transfer firearms tax exempt from one Federal
firearms licensee and special (occupational) taxpayer qualified to deal in NFA firearms to another qualified special taxpayer. The data is used to verify lawful transfer and
registration of firearms. The information being furnished is mandatory (26 U.S.C. § 5812).
The estimated average burden associated with this collection of information is 30 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 the Reports Management Officer, Document Services Branch,
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.
Privacy Act Information
1. Authority. Solicitation of this information is made pursuant to the National Firearms Act (26 U.S.C. §§§ 5812 and 5851 and 5852). Disclosure of this information by the
applicant is mandatory for any person (other than a manufacturer qualified under the National Firearms Act) making a firearm as defined in the National Firearms Act.
2. Purpose. To verify the tax exemption imposed by 26 U.S.C. § 5851; to determine that the transfer would not be in violation of law; and effect registration of the firearm.
3. Routine Uses. The information will be used by ATF to make the determinations set forth in paragraph 2. In addition, to effect registration of the firearm, information as to the
identification of the firearms, date of registration, and the identification and address of person entitled to possess the firearm will be entered into the National Firearms
Registration and Transfer Record. No information obtained from an application, registration, or records required to be submitted by a natural person in order to comply with
any provision of the National Firearms Act or regulations issued thereunder, shall, except in connection with prosecution or other action for furnishing false information, be
used, directly or indirectly, as evidence against that person in any criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the
application. The information from this application may only be disclosed to Federal authorities for purpose of prosecution for violation of the National Firearms Act.
3. Effects of not Supplying Information Requested. Failure to supply complete information will delay processing and may cause denial of the application
ATF E-Form 3 (5320.3)
Revised October 2004

Download ATF Form 5320.3 Atf Form 3 - Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer (National Firearms Act)

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ATF Form 3 Instructions

Before filling out the form, check and make sure you understand all the instructions and definitions. An explanation of the terms is provided with the document. Follow these instructions when completing the form:

  • A separate form must be prepared when requesting a tax-exempt during the transfer of a firearm;
  • Prepare the form in duplicate;
  • The type of entity indicated in Items 4 and 5 must coincide, as well as the type of entity identified in Items 6 and 7;
  • Both copies of the form must contain original signatures in ink;
  • Enter all the requested information in blue or black ink;
  • The address for submission is provided in the upper right corner of the document. Use it to mail both copies of the form and all the attached documents. Sending them to any other address will only lead to an increase in wait time;
  • You can submit the form via fax at (304) 616-4501;
  • The ATF will return the approved copy of the application to you. This copy must be delivered to the transferee with the firearms;
  • You are not allowed to transfer the firearm until an approval is received;
  • After receiving the approval, you must transfer the firearm immediately.

How to Fill out ATF Form 3?

  1. Item 1. Transferee's Name and Address. Provide the name and address of transferee exactly as it appears on the FFL. Include your trade name here - if any;
  2. Item 2A. Transferor's Name and Address. Indicate here the name (including trade name) and address as entered on the FFL;
  3. Item 2B. Transferor's Telephone Number and Area Code. Self-explanatory;
  4. Items 3A - 3H. Description of Firearms. Complete all applicable items. Be very attentive entering information for your firearm on the form. The information provided should match the information engraved on the transferred firearm exactly. To identify the type of your firearm, check the Definitions section of the form properly. If you transfer more than one firearm with the same description and consecutive serial numbers, enter only first and last numbers of the range into Item 3G. If the description is the same, but serial numbers are non-consecutive, attach a list of serial numbers to the form and note it in Item 3G;
  5. Items 4 - 5. Transferee's Federal Firearms License/Transferee's Special (Occupational) Tax Status. Make sure the information you have provided in this part matches the transferee's FFL and SOT licenses exactly;
  6. Items 6 - 7. Transferor's Federal Firearms License/Transferor's Special (Occupational) Tax Status. Double-check if the information you have provided in this part matches the information indicated on the transferor's FFL and SOT licenses exactly;
  7. Item 8. Consent to Disclosure of Information to Transferee. According to U.S. laws, the information regarding the status of this application can be disclosed only to the person who submitted it. If you want to authorize the ATF to disclose the information regarding the application to a transferee, indicate it in this item.
  8. Items 9 - 11. Original Signature of Transferor/Name and Title of Authorized Official/Date. Self-explanatory.

How Long Does It Take to Process an ATF Form 3?

The ATF Form 3 wait times have been decreased recently. The ATF usually processes a legibly filled out and properly submitted the form within 20 to 30 days. However, if you provide illegible or incomplete information, the document will be returned and the whole process will be delayed.

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