Is the $200 Tax Stamp for your NFA Applications Tax Deductible on your Federal Tax Return?
The $200 that is paid to the ATF for your NFA applications is considered to be an excise tax. According to the IRS’s Topic Number 503 – Deductible Taxes you cannot deduct the $200 tax stamp payment that you sent to the ATF. Excerpt from the IRS stating the ability to not deduct the $200 tax stamp payment to the ATF is below:
“Some taxes and fees you can't deduct on Schedule A include federal income taxes, social security taxes, transfer taxes (or stamp taxes) on the sale of property, homeowner's association fees, estate and inheritance taxes, and service charges for water, sewer, or trash collection.”
In summation, the tax stamp is an excise tax and you aren’t able to deduct the $200 tax stamp payment that you sent to the ATF for your NFA application.
Other NFA Gun Trust and ATF Related Blog Posts
ATF eForm 5320.20 Walk-Through Guide
How to guide and walk-through guide for the ATF Form e5320.20 – ATF e5320.20 Application to Transport Interstate or to Temporarily Export Certain National Firearms Act (NFA) Firearms Step By Step W...
ATF Form 4 December 2025 Typo Explained
The new ATF December 2025 version of the ATF Form 4 has been released with many changes. But it seems that new 2025 version has a typo that might be confusing. The typo that could cause confusio...
ATF Recommends using the ATF 5320.20 Before Applying with the ATF eForm 4
On the new ATF eForm's site when applying for an ATF eForm 4, you will notice a new banner on the Transferor's page. If you have moved your NFA firearm and never have used the ATF 5320.20 to updat...