Are there any exemptions from the making or transfer tax provisions of the NFA?
Yes. These are noted below, along with the required form number, if any, to apply for the exemption. Completed forms must be approved by the NFA Branch prior to the making or transfer:
(1) Tax–exempt transfer and registration of a firearm between special (occupational) taxpayers: ATF Form 3.
(2) Tax–exempt making of a firearm by a qualified manufacturer, or other than by a qualified manufacturer if the firearm is made on behalf of a Federal or State agency: ATF Form 1 and Form 2. Tax–exempt transfer and registration of the firearm on behalf of a Federal or State agency: ATF Form 5.
(3) Tax–exempt transfer and registration of an unserviceable firearm which is being transferred as a curio or ornament: ATF Form 5.
(4) Tax exempt transfer of a firearm to a lawful heir: ATF Form 5.
(5) Tax–exempt transfer by operation of law (e.g., court order).
[26 U.S.C. 5851–5853; 27 CFR 479.69, 479.70 and 479.88–91]
Source ATF: https://www.atf.gov/firearms/qa/are-there-any-exemptions-making-or-transfer-tax-provisions-nfa
Other NFA Gun Trust and ATF Related Blog Posts
ATF to Soon Release Updated ATF 5320.23
On January 1, 2026, the ATF released the new revisions of the ATF Form 1 and ATF Form 4 due to the change of the cost of the tax stamp. The $200 fee for the making of and transferring of most NFA ...
ATF eForm 4 Now Offers Individual to FFL with SOT
In the first version of the new 2026 ATF eForm's site, the ATF eForm 4 lacked the option to transfer an NFA firearm from an individual to an FFL with a SOT. The only individual option to an FFL wa...
ATF Form 1 NFA Tax Stamp Walk-Through Guide
How to guide and walk-through guide for the ATF Form 1 NFA Tax Stamp Application - ATF 5320.1 Application to Make and Register a Firearm Navigating the ATF paperwork can be confusing at times. Th...
