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.
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