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ATF Form 5630.7 - Special Tax Registration and Return National Firearms Act Walk-Through Guide

by National Gun Trusts

How to guide and walk-through guide for the ATF Form 5630.7 - Special Tax Registration and Return National Firearms Act Walk-Through Guide 

How do I fill out the ATF Form 5630.7 - Special Tax Registration and Return National Firearms Act?  In this step by step walk-trough guide we go over ever line item in the ATF Form 5630.7. 

Document Download Links Below:

Pay Online - Amendments Require the Paper ATF Form 5630.7

Step by Step Walk-Through Guide for the ATF Form 5630.7 - Special Tax Registration and Return National Firearms.

Before you start the walk-through be sure to download a copy of each form from the links above.  We have also included an example filled out form that you can reference along the way, as well.  The ATF Form 5630.7 contain fillable fields for Adobe Acrobat.  Which makes it very easy to go through the form.  

Start of the ATF Form 5630.7 - Section I - Taxpayer Identifying Information

1. Type of Application. You choose why you are using this form.  The options are self explanatory, but you will need to circle one reason.

2.  Tax Year. This is the tax year that you are filing for. New tax years start on July 1st and end June 30th of each year.  If you are applying in the middle of the tax year, you will still indicate the July to June current tax year.  Most commonly parties will apply for a new SOT license to begin in a future tax year if they are in the middle or end of a current tax year.  This is due to the taxes due. They aren't prorated if you are applying for a current tax year in the month of February. Amendments won't require for the tax to be repaid.  *Make sure that you put one tax year in question 2, we will not process if tax year is left blank.

3.  Employer Identification Number.  This is your EIN number that is issued by the IRS. You must have an FEIN whether you are an individual owner, partnership, corporation, or agency of the government.  If you do not have an FEIN, you may apply online and revisit this form.

4. Federal Firearms License: (FFL).  This is your current full FFL license as shown on your FFL. If you are amending your SOT to a new location. You would need to first amend your FFL.  This can be done using the ATF 5300.38 - Application for an Amended Federal Firearms License.  

5.  Name or Corporation.  This is the individuals name or corporation name if a corporation/business. 

6. Trade Name.  This is your trade name if it differs from your name that you indicated in box 5.  This can be left blank if the trade name is the same as your name in box 5.

7 and 8.  Physical Address of Principal Place of Business. This is physical address of your FFL / SOT or the physical address of your new location.  If you are amending your SOT license to a new location, you will indicate your current physical address. The new location address will be entered in box 18 (b) of this form.

9 and 10.  Mailing Address. This is your mailing address. This might be different than the address you entered in box 7 and 8. 

11. Phone Number.  This is your current business or SOT contact phone number. 

12. Email Address.  This is your current business or SOT contact email address.

End of the ATF Form 5630.7 - Section I - Taxpayer Identifying Information

Start of the ATF Form 5630.7 - Section II - Tax Computation 

13a - 13e.  Tax Computation.  In this section you find the class of license that you are applying for, adding or amending (13a), indicate the number of locations that you will be using the SOT license for (13c) and multiple the location amount by (13)c to get your Tax Due on (13e).  For example, if you are first time Class 3 - Dealer in firearms with one location, you would multiple one location (13d) by $500 (13c).  The total tax due in this example would be $500.  If your gross receipts are less than $500,000 for your most recent tax year (not just receipts relating to the activity subject to special occupational tax), you may qualify for the reduced rate indicated with an asterisk. If your business is beginning an activity subject to special tax for the first time, you may qualify for a reduced rate in your initial tax year if gross receipts for the business (or the entire control group, if a member of a control group) were under $500,000 the previous year. If you are eligible for the reduced rate, check item 15 in Section III and compute your tax using the reduced rate in Section II.

Make your check or money order payable to “Bureau of Alcohol, Tobacco, Firearms and Explosives”, Write your Employer Identification Number on the check and send it with the return to Special Occupational Tax P.O. Box 6200-13, Portland, OR 97228-6200

14 Total Tax Due. This is the sum of table (13e) Tax Due.

End of the ATF Form 5630.7 - Section II - Tax Computation

Start of the ATF Form 5630.7 - Section III - Business Registration 

15.  Ownership Information. This is where you will indicate ownership information.  You will only check one box. 

16.  Ownership Responsibility. This is the owners full name, address and position.  If you need additional space, you can use a separate sheet of paper. 

17.  Gross Receipts less than $500,000.  If your gross receipts are less than $500,000 for your most recent tax year (not just receipts relating to the activity subject to special occupational tax) you would select this check box. If you need additional space, you can use a separate sheet of paper. 

18.  Existing Business With Change In.  If you are making a changes when you are using the ATF Form 5630.7, for a renewal, amendment or new location or class, you can indicate that information in this section.  For new SOT payer, this section would be left blank.

19. Discontinued Business and 20. Date.  If you are amending your SOT to indicate that the business is discontinued, you would check that box here and the date that the business is discontinued.

End of the ATF Form 5630.7 - Section III - Business Registration 

Start of the ATF Form 5630.7 - Section IV - Taxpayer Certification

21. Signature, 22. Title, and 23. Date.  The owner indicated in box 16, would sign, include their title and date here. 

    Mail your ATF Form 5630.7 and payment (check or money order to):

    Special Occupational Tax 
    P.O. Box 6200-13
    Portland, Oregon 97228-6200 

    Checks or money orders must be made payable to Bureau of Alcohol, Tobacco, Firearms, and Explosives
     

    Miscellaneous Instructions:
    If you do not intend to pay the special tax for the next year, you must dispose of any machineguns manufactured or imported after May 19, 1986, prior to your special tax status lapsing. Title 18, United States Code, section 922(o) makes it unlawful to possess these machineguns unless you are properly qualified. As provided in Title 27, Code of Federal Regulations, Part 479,105(f), the disposition must be made to a government agency or qualified licensee or the weapon must be destroyed.

    Changes in Operations:

    For a change of address, location or trade name, an amended ATF Form 5630.7 must be filed and approved before the change is made. Return your Special Tax Stamp, ATF Form 5630.6A, along with the completed ATF Form 5630.7 to: NFA Division-SOT, Bureau of ATF, 244 Needy Road, Martinsburg, WV 25405 and an amended ATF Form 5630.6A will be issued. All taxpayers with such changes must return their FFL to the ATF Federal Firearms Licensing Center (address listed on FFL) for amendment. If special taxpayers do not register these changes within the appropriate time frames, additional tax and interest will be charged and penalties may be incurred. For a change in ownership or control of an activity, consult the ATF Federal Firearms Licensing Center, at 866-662-2750, before beginning the activity. If the federal firearms licensee discontinues business and retains NFA firearms, this retention may be in violation of law. The licensee should check with state or local authorities.

    Taxpayer Reminder:

    This is an annual tax due before starting business and by July 1 each year after that. After your initial payment of this tax, you should receive a “renewal” registration and return each year in the mail, prior to the due date. However, if you do not receive a renewal form, you are still liable for the tax and should contact the ATF National Firearms Act Division noted in the instructions to obtain a Special (Occupational) Tax Registration and Return.

    Information located within this article is current as of September, 2023. Information located within this article is an original guide created by National Gun Trusts and not to be cited or used without the written permission of National Gun Trusts.

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