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Tax-Exempt Firearm Transfer: How to Fill ATF Form 5

ATF Form 5 Tax Exempt Transfer and Registration of Firearm

There are several cases in which a transfer of a firearm to a new owner is not taxed. It is for these cases that an ATF Form 5 is used to register the fact of a tax-exempt transfer. Today’s review of ATF Form 5 is part of a continuing series of articles devoted to the proper registration of firearm ownership.

Who needs an ATF Form 5?

ATF Form 5, also known as the Application for Tax Exempt Transfer and Registration of Firearm, must be completed in duplicate by any person seeking to transfer a firearm exempt from payment of tax. An applicant may be an individual, a company, a trust, or a licensed dealer.

Using ATF Form 5, a transferor applies to transfer and register the firearm to the transferee. The transferee must complete the Transferee Certification, which is also part of ATF Form 5. An ATF Officer must complete a special section of this form for ATF Form 5 to be valid.

What is ATF Form 5 for?

There are several cases when a firearm may be transferred without paying taxes:
• When a firearm is unserviceable;
• When a firearm is being transferred to or from the United States or any state organizations;
• When a firearm is being transferred to a beneficiary of an estate.
• When a firearm is being transferred to a lawful heir;

Once submitted, the Tax-Exempt Transfer form will be approved by the National Firearm Association branch. The approved copy will be returned to the transferor for delivery with the firearm to the transferee. You are not allowed to transfer the firearm until this application is approved by the NFA. This application will be denied if the person receiving the firearm is convicted of any crime.

A list of persons who are not allowed to own firearms must be checked using the instruction section before filling the form. You may be fined or sentenced to a prison term for refusing to submit this form or providing false information.

Is ATF Form 5 accompanied by other forms?

An individual transferee must accompany the Transfer and Registration form with a photocard (it must be affixed to the Transferee Certification section) along with two copies of completed FBI Form FD-258 (Fingerprint Card).

How do I fill out ATF Form 5?

As mentioned above, Form 5 should be completed in duplicate for each firearm to be transferred. Be extremely careful when filling out the form, check the instructions before starting.

The following items are required:
• Transferor’s and transferee’s personal information (including their Federal Firearms Licenses Numbers and Employer Identification Numbers if any);
• Description of the firearm and all additional information on it;
• Any provisions included at the moment of the application’s approval (this should be entered by the NFA officer);
• Transferee Certification (it should not be completed if a transferee is a government agency);

Where do I send ATF Form 5?

Once completed and signed, the Transfer and Registration form must be sent to the Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Rd, Martinsburg, WV 25405. After the form is approved by the NFA, one copy must be directed to the transferee, and the other should be kept by the transferor for their personal records.