Are there any exemptions from the making or transfer tax provisions of the NFA?by National Gun Trusts
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
How to Fix ATF eForm 1 Application Issues - Using the "Ask the Experts" for Help
The ATF eForm 1 has moved to the preferred method to apply for a Form 1 tax stamp. This is mainly due to the 32 day ...
Approved ATF eForm 1 with "Draft" Watermark Fix
Since the ATF eForm 1 system was opened again, many people choose this method of applying for a Form 1 tax stamp. Th...
ATF eForm 4 NFA Tax Stamp Walk-Through Guide
How to guide and walk-through guide for the ATF eForm 4 NFA Tax Stamp Application - ATF e5320.4 Application for Tax P...