ATF Form 5320.5 ATF Form 5 - Application for Tax Exempt Transfer and Registration of Firearm

What Is ATF Form 5?

ATF Form 5, Application for Tax Exempt Transfer and Registration of Firearm - also known as the ATF Form 5320.5 or the ATF E-Form 5 - is a form you fill out to request a tax-free transfer of a firearm. The information provided on this form is used by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) to verify that the proposed transfer can be exempted from tax and complies with federal, state, and local law.

The latest version of the form was issued by the ATF in May 2016. Download the fillable ATF Form 5 by clicking the link below.

An ATF Form 5320.5 applicant can be a company, trust, individual, or licensed dealer. This form is applicable for the tax-exempt firearm transfer in several cases:

  • The firearm is unserviceable and is transferred as a curio to be used for decoration purpose;
  • The firearm is transferred to a lawful heir;
  • The firearm is transferred to or from a government agency.
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Download ATF Form 5320.5 ATF Form 5 - Application for Tax Exempt Transfer and Registration of Firearm

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U.S. Department of Justice
OMB No. 1140-0015 (06/30/2019)
Application for Tax Exempt Transfer and
Bureau of Alcohol, Tobacco, Firearms and Explosives
Registration of Firearm
ATF Control Number
Internal Control Number
National Firearms Act Branch
Submit in duplicate to:
Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405
1.
Type of Transfer: tax exempt
2a.
Transferee's Name and Address (Include trade name, if any) (See instruction 2j)
I believe that I am entitled to exemption from
the payment of the Transfer Tax Imposed by
section 5811 (26 U.S.C. Chapter 53) on the
Firearm described herein for the following
reason (See Instruction 2b):
Firearm is unserviceable and is being
2b.
County
transferred as a curio or ornament
TRUST or LEGAL
GOVERNMENT
INDIVIDUAL
Firearm is being transferred to or from a
ENTITY
ENTITY
Government Entity
3a.
If Applicable: Decedent's Name, Address, and Date of Death
Firearm is being transferred to a lawful
heir or by operation of law
Other (Specify)
3b. Transferor's Name and Address (Include trade name, if any) (Executors: see instruction 2j)
3e.
Number, Street, City, State and Zip Code of Residence (or Firearms Business
3c.
Transferor's telephone (area code and number) 3d. e-mail address (optional)
Premises) If Different from Item 3a.
The above-named and undersigned transferor hereby makes application as required by Section 5812 of the National Firearms Act to transfer and register the firearm described
below to the transferee.
4.
Description of Firearm (Complete items a through i) (See instruction 2m)
d.
Model
a.
Name and Address of Maker, Manufacturer and/or
b.
Type of Firearm
c.
Caliber
Importer of Firearm
(See definitions)
or
Length
e. Of Barrel:
f. Overall:
Gauge
(Inches)
g.
Serial Number
h.
Additional Description or Data Appearing on Firearm (Attach additional sheet if
i.
Is the Firearm Unserviceable as Defined in Definition 1m?
Yes
No
necessary)
(If "No," describe the method by which firearm has been
rendered unserviceable. Use additional sheets.
6.
5.
Transferee's Federal Firearms License (If any)
Transferee's Special (Occupational) Tax Status (If any)
a.
Employer Identification Number
b.
Class
(Give complete 15-digit number) (See instruction 2c)
First 6 digits
2 digits
2 digits
5 digits
7.
Transferor's Federal Firearms License (If any)
8.
Transferor's Special (Occupational) Tax Status (If any)
a.
Employer Identification Number
b.
Class
2 digits
First 6 digits
2 digits
5 digits
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, and that the transfer of
the described firearm to the transferee and receipt and possession of it by the transferee are not prohibited by the provisions of Title 18, United States Code; Chap 44; Title 26,
United States Code; Chap 53; or any provisions of State or local law.
9.
Signature of Transferor (Or authorized official)
10. Name and Title of Authorized Official (Print or type) 11. Date
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)
Signature of Authorized ATF Official
Date
Previous Editions are Obsolete
ATF E-Form 5 (5320.5)
ATF Copy
Revised May 2016
U.S. Department of Justice
OMB No. 1140-0015 (06/30/2019)
Application for Tax Exempt Transfer and
Bureau of Alcohol, Tobacco, Firearms and Explosives
Registration of Firearm
ATF Control Number
Internal Control Number
National Firearms Act Branch
Submit in duplicate to:
Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405
1.
Type of Transfer: tax exempt
2a.
Transferee's Name and Address (Include trade name, if any) (See instruction 2j)
I believe that I am entitled to exemption from
the payment of the Transfer Tax Imposed by
section 5811 (26 U.S.C. Chapter 53) on the
Firearm described herein for the following
reason (See Instruction 2b):
Firearm is unserviceable and is being
2b.
County
transferred as a curio or ornament
TRUST or LEGAL
GOVERNMENT
INDIVIDUAL
Firearm is being transferred to or from a
ENTITY
ENTITY
Government Entity
3a.
If Applicable: Decedent's Name, Address, and Date of Death
Firearm is being transferred to a lawful
heir or by operation of law
Other (Specify)
3b. Transferor's Name and Address (Include trade name, if any) (Executors: see instruction 2j)
3e.
Number, Street, City, State and Zip Code of Residence (or Firearms Business
3c.
Transferor's telephone (area code and number) 3d. e-mail address (optional)
Premises) If Different from Item 3a.
The above-named and undersigned transferor hereby makes application as required by Section 5812 of the National Firearms Act to transfer and register the firearm described
below to the transferee.
4.
Description of Firearm (Complete items a through i) (See instruction 2m)
d.
Model
a.
Name and Address of Maker, Manufacturer and/or
b.
Type of Firearm
c.
Caliber
Importer of Firearm
(See definitions)
or
Length
e. Of Barrel:
f. Overall:
Gauge
(Inches)
g.
Serial Number
h.
Additional Description or Data Appearing on Firearm (Attach additional sheet if
i.
Is the Firearm Unserviceable as Defined in Definition 1m?
Yes
No
necessary)
(If "No," describe the method by which firearm has been
rendered unserviceable. Use additional sheets.
6.
5.
Transferee's Federal Firearms License (If any)
Transferee's Special (Occupational) Tax Status (If any)
a.
Employer Identification Number
b.
Class
(Give complete 15-digit number) (See instruction 2c)
First 6 digits
2 digits
2 digits
5 digits
7.
Transferor's Federal Firearms License (If any)
8.
Transferor's Special (Occupational) Tax Status (If any)
a.
Employer Identification Number
b.
Class
2 digits
First 6 digits
2 digits
5 digits
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, and that the transfer of
the described firearm to the transferee and receipt and possession of it by the transferee are not prohibited by the provisions of Title 18, United States Code; Chap 44; Title 26,
United States Code; Chap 53; or any provisions of State or local law.
9.
Signature of Transferor (Or authorized official)
10. Name and Title of Authorized Official (Print or type) 11. Date
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)
Signature of Authorized ATF Official
Date
Previous Editions are Obsolete
ATF E-Form 5 (5320.5)
ATF Copy
Revised May 2016
TRANSFEREE CERTIFICATION (not completed by a Government Entity)
12. Law Enforcement Notification (See instruction 2f)
The transferee is to provide notification of the proposed acquisition and possession of the firearm described on this Form 5 by providing a copy of the
completed form to the chief law enforcement officer in the agency identified below:
Agency or Department Name
Name and Title of Official
Address (Street address or P.O. Box, City, State and Zip Code) to which sent (mailed or delivered)
Information for the Chief Law Enforcement Officer
This form provides notification of the transferee's intent to acquire and possess a National Firearms Act (NFA) firearm. No action on your part is required. However, should you
have information that may disqualify this person from acquiring or possessing a firearm, please contact the NFA Branch at (304) 616-4500 or NFA@atf.gov. A "Yes" answer to
items 14.a through 14.h or 16.b or 16.c could disqualify a person from acquiring or possessing a firearm. Also, ATF will not approve an application if the transfer or possession
of the firearm is in violation of State or local law.
13. Transferee Necessity Statement (Do not complete if the transferee is a government agency) (See instruction 2e)
I,
, have a reasonable necessity to possess the machinegun, short-barreled rifle,
(Name and Title of Transferee)
short-barreled shotgun, or destructive device described on this application for the following reason(s)
and my possession of the device or weapon would be consistent with public safety (18 U.S.C. § 922(b) (4) and 27 CFR § 478.98).
Transferee Questions (complete only when transferee is an individual
14. Answer questions 14.a. through 14.h. Answer questions 16 and 17, if applicable. For any "Yes" answer the transferee shall provide details on a separate sheet. (See
instruction 7b and definitions)
Yes
No 15. Photograph
a.
Are you under indictment or information in any court for a felony, or any other crime, for which the judge
could imprison you for more than one year? (See definition 1n)
b.
Have you ever been convicted in any court for a felony, or any other crime, for which the judge could have
imprisoned you for more than one year, even if you received a shorter sentence including probation? (See definition 1n)
Affix
c.
Are you a fugitive from justice? (See definitions 1t)
Recent Photograph Here
d.
Are you an unlawful user of, or addicted to, marijuana or any depressant, stimulant, narcotic drug, or any other
(Approximately 2" x 2")
controlled substance? Warning: The use or possession of marijuana remains unlawful under Federal law
(See instruction 2g)
regardless of whether it has been legalized or decriminalized for medicinal or recreational purposes in
the state where you reside.
Have you ever been adjudicated as a mental defective OR have you ever been committed to a mental
e.
institution? (See definitions 1o and 1p)
f.
Have you been discharged from the Armed Forces under dishonorable conditions?
g.
Are you subject to a court order restraining you from harassing, stalking, or threatening your child or an
intimate partner or child of such partner? (See definition 1q)
h.
Have you ever been convicted in any court of a misdemeanor crime of domestic violence? (See definition 1r)
16a. Country of Citizenship (Check/List more than one, if applicable. Nationals of the United States may check U.S.A.) (See definition 1s)
United States of America
Other Country/Countries (specify):
Yes
No
b.
Have you ever renounced your United States citizenship?
c.
Are you an alien Illegally or unlawfully in the United States?
d.1. Are you an alien who has been admitted to the United States under a nonimmigrant visa?
d.2. If "yes", do you fall within any of the exceptions stated in the instructions? Attach the documentation to the application
N/A
17. If you are an alien. record your U.S.-Issued Alien or Admission number (AR#, USCIS#, or 194#):
CERTIFICATION: Under penalties imposed by 18 U.S.C. § 924 and 26 U.S.C. § 5861, I certify that, upon submission of this form to ATF, a completed copy of this
form will be directed to the chief law enforcement officer (CLEO) shown in item 12, that the statements, as applicable, contained in this certification, and any attached
documents in support thereof, are true and correct to the best of my knowledge and belief. NOTE: See instructions 2.d(2) and 2.d(3) for the items to be completed
depending on the type of transferee.
Signature of Transferee
Date
ATF E-Form 5 (5320.5)
ATF Copy
Revised May 2016
18. Number of Responsible Persons (see definitions) associated with the transferee trust or legal entity
19. Provide the full name (printed or typed) below for each Responsible Person associated with the applicant trust or legal entity (if there are more Responsible Persons than can
be listed on the form, attach a separate sheet listing the additional Responsible Person(s)). Please note that a completed Form 5320.23, National Firearms Act (NFA)
Responsible Person Questionnaire, must be submitted with the Form 5 application for each Responsible Person.
Full Name
Full Name
Important Information for Currently Registered Firearms
If you are the current registrant of the firearm described on this form, 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 2a, the executor should contact the
NFA Branch, Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405.
Change of Address: Unless currently licensed under the Gun Control Act, 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 address in item 2a.
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 4.
Interstate Movement: If the firearm identified in item 4 is a machinegun, short-barreled rifle, short-barreled shotgun, or destructive device, the registrant may be required
by 18 U.S.C. § 922(a)(4) to obtain permission from ATF prior to any transportation in interstate or foreign commerce. ATF E-Form 5320.20 can be used to request this
permission.
Restrictions on Possession: Any restriction (see approval block on face of form) on the possession of the firearm identified in item 4 continues with the further transfer of the
firearm.
Persons Prohibited from Possessing Firearms: If the registrant becomes prohibited from possessing a firearm, please contact the NFA Branch for procedures on how to
dispose of the firearm.
Proof of Registration: A person possessing a firearm registered as required by the NFA shall retain proof of registration which shall be made available to any ATF officer upon
request.
Paperwork Reduction Act Notice
This form meets the clearance requirements the Paperwork Reduction Act of 1995. The information you provide is used to apply the tax-exempt transfer of an unserviceable
firearm to anyone other than a Federal firearms licensee who has paid the required special (Occupational) tax to deal in NFA firearms and to or from government agencies. The
data is used to ensure legality of transfer under Federal, State and local law.. The furnishing of this information is mandatory (26 U.S.C. § 5812).
The estimated average burden associated with this collection of information is 0.5 hours per respondent or recordkeeper, depending on individual circumstances. Comments
concerning the accuracy of this burden estimate and suggestion for reducing this burden should be addressed to Reports Management Officer, Information Technology
Coordination Staff, 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
The following information is provided pursuant to Section 3 of the Privacy Act of 1974 (5 U.S.C. § 552(e)(3)):
1. Authority. Solicitation of this information is made pursuant to the National Firearms Act (26 U.S.C. § 5812). Disclosure or this information by the applicant is mandatory
for any transfer without payment of transfer tax as provided in 26 U.S.C. § 5852.
2. Purpose. To verify that the proposed transfer is exempt from transfer tax; to verify that the transfer would not be in violation of law; and to 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 firearm, 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 an individual in order to
comply with any provision of the National Firearms Act or regulation issued thereunder, shall, except in connection with prosecution or other action for furnishing
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 prosection for violation of the
National Firearms Act.
4. Effects of not Supplying Information Requested. Failure to supply complete information will delay processing and may cause denial of the application.
ATF E-Form 5 (5320.5)
ATF Copy
Revised May 2016
Definitions/Instructions
1.
Definitions.
committed to a mental institute; has been discharged from the Armed Forces under
dishonorable conditions; has renounced his or her U.S. citizenship; is an alien
a.
National Firearms Act (NFA). Title 26, United States Code, Chapter 53.
illegally in the United States or an alien admitted to the United States under a
The implementing regulations are found in Title 27, Code of Federal
nonimmigrant visa; or is subject to certain restraining orders. Furthermore,
Regulations, Part 479.
Section 922 (n) prohibits the shipment, transportation, or receipt in or affecting
interstate commerce of a firearm by one who is under indictment or information
b.
Gun Control Act (GCA). Title 18, United States Code, Chapter 44. The
for a felony in any Federal, State or local court, or any other crime, punishable by
implementing regulations are found in Title 27, Code of Federal
imprisonment for a term exceeding one year. An information is a formal
Regulations, Part 478.
accusation of a crime verified by a prosecutor.
c.
Firearm. The term “firearm” means: (1) a shotgun having a barrel or
barrels of less than 18 inches in length; (2) a weapon made from a
EXCEPTION: A person who has been convicted of a felony, or any other crime, for
shotgun if such weapon as modified has an overall length of less than 26
which the judge could have imprisoned the person for more than one year, or who has
inches or a barrel or barrels of less than 18 inches in length; (3) a rifle
been convicted of a misdemeanor crime of domestic violence, is not prohibited from
having a barrel or barrels of less than 16 inches in length; (4) a weapon
purchasing, receiving, or possessing a firearm if: (1) under the law of the jurisdiction
made from a rifle if such weapon as modified has an overall length of less
where the conviction occurred, the person has been pardoned, the conviction has been
than 26 inches or a barrel or barrels of less than 16 inches in length; (5)
expunged or set aside, or the person has had their civil rights (the right to vote, sit on a
any other weapon, as defined in 26 U.S.C. § 5845(e); (6) a machinegun;
jury, and hold public office) taken away and later restored AND (2) the person is not
(7) a muffler or a silencer for any firearm whether or not such firearm is
prohibited by the law of the jurisdiction where the conviction occurred from receiving or
included within this definition; and (8) a destructive device.
possessing firearms. Persons subject to this exception should mark “no” in the
applicable box.
d.
Person. A partnership, company, association, trust, corporation, including each
responsible person associated with such an entity; including each responsible
o.
Adjudicated As a Mental Defective. A determination by a court, board,
person associated with such an entity; an estate; or an individual.
commission, or other lawful authority that a person, as a result of marked
subnormal intelligence, or mental illness, incompetency, condition, or
Responsible Person. In the case of an unlicensed entity, including any
e.
disease: (1) is a danger to himself or to others; or (2) lacks the mental
trust, partnership, association, company (including any Limited Liability
capacity to contract or manage his own affairs. This term shall include:
Company (LLC)), or corporation, any individual who possesses, directly
(1) a finding of insanity by a court in a criminal case; and (2) those
or indirectly, the power or authority to direct the management and policies
persons found incompetent to stand trial or found not guilty by reason of
of the trust or entity to receive, possess, ship, transport, deliver, transfer or
lack of mental responsibility.
otherwise dispose of a firearm for, or on behalf of, the trust or legal entity.
Committed to a Mental Institution. A formal commitment of a person to
p.
In the case of a trust, those persons with the power or authority to direct
a mental institution by a court, board, commission, or other lawful
the management and policies of the trust includes any person who has the
authority. The term includes a commitment to a mental institution
capability to exercise such power and possesses, directly or indirectly the
involuntarily. The term includes commitment for mental defectiveness or
power or authority under any trust instrument, or under State law, to
mental illness. It also includes commitments for other reasons, such as for
receive possess, ship, transport, deliver, transfer, or otherwise dispose of a
drug use. The term does not include a person in a mental institution for
firearm for, or on behalf of the trust. Examples of who may be considered
observation or a voluntary admission to a mental institution.
a responsible person include settlors/grantors, trustees, partners, members,
officers, directors, board members, or owners. An example of who may
EXCEPTION NICS Improvement Amendments Act of 2007: A person who has been
be excluded from this definition of responsible person is the beneficiary of
adjudicated as a mental defective or committed to a mental institution in a state proceeding is
a trust, if the beneficiary does not have the capability to exercise the
not prohibited by the adjudication or commitment if the person has been granted relief by the
enumerated powers or authorities.
adjudicating/committing state pursuant to a qualifying mental health relief from disabilities
program. Also, a person who has been adjudicated as a mental defective or committed to a
f.
Employer Identification Number (EIN). Required of taxpayer filing
mental institution by a department or agency of the Federal Government is not prohibited by
special (occupational) tax returns under 27 CFR § 479.35.
the adjudication or commitment if either: (a) the person's adjudication or commitment was set-
aside or expunged by the adjudicating/committing agency; (b) the person has been fully
Special (Occupational) Tax. Required by the NFA to be paid by a
g.
released or discharged from all mandatory treatment, supervision, or monitoring by the
Federal firearms licensee engaged in the business of manufacturing (Class
agency; (c) the person was found by the agency to no longer suffer from the mental health
2), importing (Class 1), or dealing (Class 3) in NFA firearms.
condition that served as the basis of the initial adjudication/commitment; or (d) the
adjudication or commitment, respectively is based solely on a medical finding of disability,
h.
Federal Firearms License. A license issued under the provisions of the
without an opportunity for a hearing by a court, board, commission, or other lawful authority,
GCA to manufacture, import or deal in firearms.
and the person has not been adjudicated as a mental defective consistent with section 922(g)
ATF Officer. An officer or employee of the Bureau of Alcohol, Tobacco,
i.
(4) of title 18, United States code; or (e) the person was granted relief from the adjudicating/
Firearms and Explosives (ATF) authorized to perform any function
committing agency pursuant to a qualified mental health relief from disabilities program.
relating to the administration of the NFA.
Persons who fall within one of the above exceptions should mark "no" in the applicable box.
This exception to an adjudication or commitment by a Federal department or agency does not
j.
Transfer. Selling, assigning, pledging, leasing, loaning, giving away, or
apply to any person who was adjudicated to be not guilty by reason of insanity, or based on a
otherwise disposing of a firearm.
lack of mental responsibility or found incompetent to stand trial, in any criminal case or under
the Uniform Code of Military Justice.
Transferor. The person selling or otherwise disposing of a firearm;
k.
including applying to transfer a firearm.
q.
Restraining Order. Under 18 U.S.C. § 922, firearms may not be sold to or
received by persons subject to a court order that: (A) was issued after a hearing
l.
Transferee. The person acquiring the firearm.
which the person received actual notice of and had an opportunity to participate in;
(B) restrains such person from harassing, stalking, or threatening an intimate
m.
Unserviceable Firearm. One which is incapable of discharging a shot by
partner or child of such intimate partner or person, or engaging in other conduct
means of an explosive and incapable of being readily restored to firing
that would place an intimate partner in reasonable fear of bodily injury to the
condition. An acceptable method of rendering most firearms
partner or child; and (C)(i) includes a finding that such person represents a credible
unserviceable is to fusion weld the chamber closed and fusion weld the
threat to the physical safety of such intimate partner or child; or (ii) by its terms
barrel solidly to the frame.
explicitly prohibits the use, attempted use, or threatened use of physical force
against such intimate partner or child that would reasonably be expected to cause
n.
Prohibited Person. Generally, 18 U.S.C. § 922 (g) prohibits the shipment,
bodily injury. An “intimate partner” of a person is: the spouse or former spouse of
transportation, receipt, or possession in or affecting interstate commerce of
the person, the partner of a child of the person, or an individual who cohabitates or
a firearm by one who: has been convicted of a misdemeanor crime of
has cohabitated with the person.
domestic violence; has been convicted of a felony, or any other crime,
punishable by imprisonment for a term exceeding one year (this does not
Misdemeanor Crime of Domestic Violence. A Federal, State, local, tribal
r.
include State misdemeanors punishable by imprisonment of two years or
offense that is a misdemeanor under the Federal, State or tribal law and has,
less); is a fugitive from justice; is an unlawful user of, or addicted to,
marijuana or any depressant, stimulant, or narcotic drug, or any other
ATF E-Form 5 (5320.5)
controlled substance; has been adjudicated as a mental defective or has been
Revised May 2016
as an element, the use or attempted use of physical force, or the threatened
under the NFA, the licensee's employer identification number (EIN) shall be
use of a deadly weapon, committed by a current or former spouse, parent,
entered in items 6 and 8 of the form along with the class of special tax paid.
or guardian of the victim, by a person with whom the victim shares a child
IMPORTANT NOTE: The business structure of the licensee shall be described
in common, by a person cohabiting with or has cohabited with the victim
consistently. For example, if the transferor is a sole proprietor, item 3a shall
as a spouse, parent, or guardian, or by a person similarly situated to a
reflect the FFL information for the sole proprietor business and item 7 shall
spouse, parents, or guardian of the victim. The term includes all
reflect the FFL number for that sole proprietor business. Item 8 will reflect the
misdemeanors that have as an element the use or attempted use of physical
EIN for the sole proprietor business. If the special tax is paid as a corporation,
force or the threatened use of a deadly weapon (e.g., assault and battery),
then it is not valid for the transaction. Similarly, a corporation name shown in
if the offense is committed by one of the defined parties. (See Exception
item 3a with the FFL number and EIN of a sole proprietor will not be valid for
in the definition of "Prohibited Person"). A person who has been
the transaction.
convicted of a misdemeanor crime of domestic violence also is not
prohibited unless; (1) the person was represented by a lawyer or gave up
the right to a lawyer; (2) if the person was entitled to a jury, was tried by a
d.
Completion of Form.
jury, or gave up the right to a jury trial. Persons subject to this exception
should mark "no" in the applicable box.
(1) The transferor shall provide the transferee's complete name and physical
address (no Post Office boxes) in item 2a. If the transferee is a trust or
s.
Alien Admitted to the United States Under a Nonimmigrant Visa. An
legal entity, show only the complete name of the trust or legal entity and
alien admitted to the United States under a nonimmigrant visa includes,
do not include any individual names (such as names of trustees or
among others, persons visiting the United States temporarily for business
corporate officials). The address shall be the location within the
or pleasure, persons studying in the United States who maintain a
particular state where the firearm will be maintained for a trust or legal
residence abroad, and certain temporary foreign workers. These aliens
entity. In the case of two or more locations for a legal entity, the
must answer "yes" to question 16.d.1 and provide the additional
address shown shall be the principal place of business within the
documentation required under question 16.d.2. Permanent resident aliens
particular state (or principal office, in the case of a corporation).
and aliens legally admitted to the United States pursuant to either the Visa
(2) If the transferee is an individual, the entire Form 5 shall be completed
Waiver Program or to regulations otherwise exempting them from visa
except for items 18 and 19. In addition, the transferee must include his
requirements may answer "no" to this question and are not required to
or her fingerprints on FBI Form FD-258 and his or her photos (see
submit the additional documentation under 16.d.2. An alien admitted to
instruction 2g).
the United States under a nonimmigrant visa is not prohibited from
(3) If the transferee is other than an individual, e.g., a trust or legal entity
purchasing, receiving, or possessing a firearm if the alien; (1) is in
such as a corporation, the transferee shall not complete items 14, 15, 16,
possession of a hunting license or permit lawfully issued by the Federal
and 17. All other items must be completed including the signing of the
Government, a State, or local government, or an Indian tribe federally
Transferee Certification statement by the transferee.
recognized by the Bureau of Indian Affairs, which is valid and unexpired;
(4) Documentation of entity existence:
(2) was admitted to the United States for lawful hunting or sporting
(a) If the transferee is other than an individual, the transferee must attach
purposes; (3) is an official representative of a foreign government who is
documentation evidencing the existence and validity of the trust or legal
accredited to the United States Government or the Government's mission
entity, which includes complete and unredacted copies of partnership
to an international organization having its headquarters in the United
agreements, articles of incorporation, corporate registration, declarations
States; (4) is an official representatives of a foreign government who is en
of trust with any trust schedules, attachments, exhibits, and enclosures.
route to or from another country to which that alien is accredited; (5) is an
official of a foreign government or a distinguished foreign visitor who has
(b) If the transferee entity has had an application approved as a maker or
been so designated by the Department of State; (6) is a foreign law
transferee within the preceding 24 months of the date of filing this
enforcement officer of a friendly foreign government entering the United
application, and there has been no change to the documentation
States on official law enforcement business; (7) has received a waiver
evidencing the existence and validity of the entity previously provided,
from the prohibition from the Attorney General of the United States.
the trust or legal entity may provide a certification that the information
has not been changed since the prior approval and shall identify the
t.
Fugitives from Justice. Any person who has fled from any State to avoid
application for which the documentation had been submitted form
prosection for a felony or a misdemeanor, or any person who leaves the
number, serial number, and date approved.
State to avoid giving testimony in any criminal proceeding. The term also
(5) If the transferee is other than an individual, each responsible person
includes any person who knows that misdemeanor or felony charges are
of the trust or legal entity (see definition1e) must include a completed
pending against such person and who leaves the State of prosection.
ATF Form 5320.23, National Firearms Act (NFA) Responsible Person
Questionnaire, with the submitted Form 5.
2.
Preparation of Application
(6) Item 4g (serial number) is obscured on the CLEO copy. This field
does not require completion on the CLEO copy.
a.
Authority. As provided by 26 U.S.C. §§§ 5812, 5852, and 5833, any
e.
Transferee Necessity Statement. Item 13 must be completed by the
person seeking to transfer a firearm exempt from payment of tax must
transferee if:
submit, in duplicate, a separate application on this form for each firearm.
The transferor must furnish all the information called for, except as noted
(1) the firearm to be transferred is a machinegun, short-barreled rifle, short-
by instructions within on this application form. Please note that the form
barreled shotgun, or destructive device;
now contains a 3rd (CLEO) copy of the form for use in compliance with
(2) the transferor is licensed under the GCA to deal in such device or
instruction 2f and item 12 of the form.
firearm; and
(3) the transferee is not licensed under the GCA to deal in such device or
b.
Exemptions from Transfer Tax. A registered firearm may be transferred
firearm
without payment of the transfer tax if:
f.
Law Enforcement Notification. The transferee must provide a copy of
(1) it is unserviceable; (See definition 1m)
the Form 5 to the chief law enforcement officer (CLEO) who has
(2) it is being transferred to or from the United States, or any department,
jurisdiction over the area of the transferee's address shown in item 2a of
independent establishment or agency thereof;
the Form 5. In addition, if the transferee is other than an individual, a
(3) it is being transferred to or from any State or possession of the United
copy of the Form 5320.23, National Firearms Act (NFA) Responsible
States or any political subdivision thereof, or any official police
Person Questionnaire, completed by each responsible person must be
organization of such government entity; or
provided to their respective chief law enforcement officer. The chief law
(4) it is being transferred to a beneficiary of an estate.
enforcement officer is considered to be the Chief of Police; the Sheriff; the
Head of the State Police; or a State or local district attorney or prosecutor..
Federal Firearms Licensees. If the transferor or transferee is a Federal
c.
Firearms licensee (FFL) under the GCA, the licensee's complete name, trade
g.
Photographs and Fingerprints. An individual transferee, except if
name (if any), and address shall be entered in items 2a or 3a of this form,
licensed as a manufacturer, importer, or dealer under the GCA, must
respectively. The complete license number of each shall be entered in items 5
and 7 of the form and, if the licensee is a special (occupational) taxpayer
ATF E-Form 5 (5320.5)
Revised May 2016
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ATF Form 5 Instructions

The ATF distributes the form with a set of attached guidelines. These guidelines contain the definitions of all terms you need to understand in order to complete the form properly, including the term "Unserviceable Firearm". They also provide an explanation of the cases when a person may be considered as ineligible to possess or ship a firearm. Additional step-by-step filing instructions are provided below.

How to Update Trust Name on ATF Form 5?

Pay attention when entering a gun trust name on the form, since it cannot be changed. A firearm is registered to the trust in the National Firearms Registration and Transfer Record by name. Therefore, if you need to change the name of the gun trust, you will need to find a new trust with the name you want first. After that, you can transfer the firearms to that trust.

How to Fill out ATF Form 5?

  1. Item 1. Type of Transfer: Tax Exempt. Specify the reason for a tax-free transfer;
  2. Item 2A. Transferee's Name and Address. Provide the name of the new firearm owner. If the firearm is transferred to the trust, enter the name of the trust (no individual name has to be included). Provide the physical address of the place where the firearm will be stored after the transfer;
  3. Item 2B. County. Specify the county, parish, or borough the firearm will be stored at;
  4. Item 3A. If Applicable: Decedent's Name, Address, and Date of Death. Fill out this item if the firearm is transferred to the lawful heir and the appropriate box is checked in Item 1;
  5. Item 3B. Transferor's Name and Address. Indicate the address and the name of the transferor;
  6. Items 3C and D. Transferor's Telephone and E-mail Address. Self-explanatory;
  7. Item 3E. Number, Street, City, State and Zip Code of Residence if Different from Item 3a. If the firearm is transferred to a lawful heir, enter here the decedent's information;
  8. Items 4A - 4I. Description of Firearm. Use these items to provide an accurate description of the firearm to be transferred. If the space provided is not enough, continue description on a separate sheet and attach it to the form. Do not use any slang terms, like .338 Lapua or 300 Blackout. If the transferred item is a machine gun sear, enter "N/A" in Item 4C "Caliber or Gauge";
  9. Item 5. Transferee's Federal Firearms License. If the transferee is a Federal Firearms licensee (FFL), enter the 15-digit license number in this item. If the transferee is a gun trust, leave this item blank;
  10. Items 6A and 6B. Transferee's Special (Occupational) Tax Status. Provide the employer identification number (EIN) and a class of the transferee, if applicable;
  11. Item 7. Transferor's Federal Firearms License. If the firearm to be transferred is already owned, skip this part. Otherwise, provide a 15-digit FFL number of the dealer;
  12. Items 8A and 8B. Transferor's Special (Occupational) Tax Status. Indicate the EIN and class of the transferor if applicable;
  13. Item 9. Signature of Transferor. The signatures on all copies of the form must be original in ink. If the applicant is the beneficiary of the decedent's estate, the form should be signed by an executor or administrator of the estate;
  14. Items 10 and 11. Name and Title of Authorized Official and Date. Self-explanatory;
  15. Item 12. Law Enforcement Notification. Indicate the name of the agency or department, title, and the name of the official, as well as the address where the chief law enforcement officer (CLEO) copy was submitted;
  16. Item 13. Transferee Necessity Statement. Skip this part if the transferee is a government agency. Otherwise, provide here the name of the individual or settlor of the trust to which the firearm is transferred. For reason enter "Any Lawful Purpose";
  17. Item 14. If the transferee is an individual, answer the questions provided in this item;
  18. Item 15. Photograph. Affix the transferee photograph here if the transferee is an individual;
  19. Item 16A - 16D. Country of Citizenship. Self-explanatory;
  20. Item 17. Self-explanatory; and
  21. Items 18 and 19. Fill out if the transferee is a trust or legal entity.

Where to Mail ATF Form 5?

The main recipient of the form is the National Firearms Act (NFA) Branch. The ATF Copy and the ATF Copy 2 should be mailed to this branch at the address provided on the face of the form. The third copy (the CLEO copy of the form) must be submitted to the local chief of police, head of the state police, sheriff, state or local district attorney, or prosecutor.

The wait time is around one month. If you want any updates regarding the status of your application, contact the NFA Branch at (304) 616-4500.

Video Instructions for ATF Form 5320.5

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