ATF 24 Month Exemption for NFA Gun Trust and Legal Entity Documentation Generator
24 Month Exemption for NFA Gun Trust and Legal Entity Documentation when using the ATF Form 1, eForm 1, ATF Form 4 or the ATF Form 5
When applying with an ATF Form 1, eForm 1, ATF Form 4 or the ATF Form 5 there is a 24 month exemption for NFA gun trusts and legal entities to submit the NFA gun trust or legal entity paperwork with the ATF tax stamp application. Meaning for the ATF Form 1, eForm 1, ATF Form 4 or the ATF Form 5 applications you won’t be required to submit a copy of your notarized NFA gun trust or legal entity paperwork to the ATF when you apply for the aforementioned ATF applications for a tax stamp. The 24 month exemption can only be used if you have had a tax stamp approved by the ATF in the last 24 months with any of the four aforementioned ATF tax stamp applications. Note: the 24 month timeframe starts from your last approved tax stamp date, not from when your payment was cashed or when your application went pending. When you apply for your ATF Form 1, eForm 1, ATF Form 4 or ATF Form 5 tax stamp instead of submitting a copy of your NFA gun trust or legal entity paperwork, you will submit a certification letter that your NFA gun trust or legal entity paperwork hasn’t changed since your last tax stamp was approved by the ATF in the last 24 months. The potential benefits of submitting the 24 month exemption include: the ATF examiner doesn’t have to review your trust or legal entity documents again and if you are applying with the eForm system you won’t have to worry about the size of your NFA gun trust or your legal entity documents. The first benefit could save your application time during the approval process and the latter will cut out the 3mb upload size limit for documents that you upload during the eForm process.
Below is ATF 24 Month Exemption for NFA Gun Trust and Legal Entity Documentation Generator and the exact definition of the 24 month exemption as defined by the ATF.
This information can be located on the ATF Form 1, ATF Form 4 and the ATF Form 5 paperwork under – 2. Preparation of Application – d. Completion of Form – (4)(b) Documentation of Entity Existence, and is shown below:
(4) Documentation of entity existence: (a) If the transferee is other than an individual, the transferee must attach documentation evidencing the existence and validity of the entity, which includes complete and unredacted copies of partnership agreements, articles of incorporation, corporate registration, declarations of trust with any trust schedules, attachments, exhibits, and enclosures. (b) If the transferee entity has had an application approved as a maker or transferee within the preceding 24 months of the date of filing this applica tion, and there has been no change to the documentation evidencing the existence and validity of the entity previously provided, the entity may provide a certification that the information has not been changed since the prior approval and shall identify the application for which the documentation had been submitted by form number, serial number, and date approved.