Atf E-Form 5630.7 - Special Tax Registration And Return National Firearms Act (Nfa) - 2007 Page 2
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3Section IV - Taxpayer Certification
Under penalties of perjury, I declare that the statements in this return/registration are true and correct to the best of my knowledge and belief; that this
return/registration applies only to the specified business operations at the specified location or, where the return/registration is for more than one location, it
applies only to the businesses at the locations specified on the attached list. NOTE: Violation of Title 26, United States Code 7206 with respect to a
declaration under penalty of perjury, is punishable upon conviction by a fine of not more than $100,000 ($500,000 in the case of a corporation), or
imprisonment for not more 3 years, or both, with the costs of prosecution added thereto.
19. Signature
20. Title
21. Date
Instruction Sheet
ATF Form 5630.7, Special Tax Registration and Return
Firearms
General Instructions
Section III - Business Registration
Please complete the ownership information in Section III. Supply the
If you are engaged in one or more of the National Firearms Act (NFA)
information specified in item 14 for each individual owner, partner or
activities listed on this form (see definition), you are required to file this
responsible person. For a corporation, partnership or association, a
form and pay special occupational tax before beginning business. This form
responsible person is anyone with the power to control the management
is for NFA taxpayers only. You may file one return to cover several
policies or buying or selling practices pertaining to firearms. For a
locations or several types of activity. However, you must submit a separate
corporation, association or similar organization, it also means any person
return for each tax period. The special occupational tax period runs from
owning 10 percent or more of the outstanding stock in the business.
July 1 through June 30 and payment is due annually by July 1. If you do
not pay on a timely basis, interest will be charged and penalties may be
Changes in Operations
incurred.
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
If you engage in a taxable activity at more than one location, attach to your
Special Tax Stamp, ATF Form 5630.6A, along with the completed ATF
return a sheet showing your name, trade name, address and employer
Form 5630.7 to: NFA Branch, Bureau of ATF, 244 Needy Road,
identification number, the complete street addresses, and the Federal
Suite 1250, Martinsburg, WV 25405 and an amended ATF Form
Firearms License (FFL) number of all additional locations.
5630.6A will be issued. All taxpayers with such changes must return their
FFL to the ATF's Federal Firearms Licensing Center (address listed
on FFL) for amendment.
As evidence of tax payment, you will be issued a Special Tax Stamp, ATF
Form 5630.6A, for each location and/or business. You must have an FFL
for the location, appropriate to the type of activity conducted. The type of
If special taxpayers do not register these changes within the appropriate
business (individual owner, partnership, corporation) must be the same for
time frames, additional tax and interest will be charged and penalties may
the taxable activity and the FFL. If a trade name is used, it must be the same
be incurred. For a change in ownership or control of an activity, consult the
on the tax stamp and the FFL.
ATF Federal Firearms Licensing Center, at 404-417-2750, before
beginning the activity. If the Federal firearms licensee discontinues business
The special tax rates listed on this form became effective January 1, 1988.
and retains NFA firearms, this retention may be in violation of law. The
If you were engaged in NFA firearms related activity prior to this date and
licensee should check with State or local authorities.
did not pay special occupational tax, please contact the National Firearms
Act Branch for assistance.
Definition
IMPORTERS, MANUFACTURERS, and DEALERS of FIREARMS
Section I - Tax Identifying Information
subject to the National Firearms Act (tax class codes 61, 62, 63, 71, or 72)
are individuals or business entities who import, manufacture or deal in
Complete Section I, Taxpayer Identifying Information, as specified on the
machineguns, short-barreled shotguns and rifles, destructive devices, etc.
form. Enter the tax period covered by the return in the space provided. Your
See 26 U.S.C. 5845 for additional information on the types of weapons
subject to the National Firearms Act. (NOTE: This tax is not required from
return must contain a valid EMPLOYER IDENTIFICATION NUMBER
(EIN). The EIN is a unique number for business entities issued by the
those persons or entities who deal only in conventional, sporting type
Internal Revenue Service (IRS). You must have an EIN whether you are
firearms.)
an individual owner, partnership, corporation, or agency of the
government. If you do not have an EIN, contact your local IRS office
Miscellaneous Instructions
immediately to obtain one. While ATF may assign a temporary
identification number (beginning with XX) to allow initial processing of a
If you do not intend to pay the special tax for the next year, you must
return which lacks an EIN, a tax stamp will not be issued until you have
dispose of any machineguns manufactured or imported after May 19, 1986,
submitted a valid EIN. Do not delay submission of your return and
prior to your special tax status lapsing. Title 18, United States Code,
payment past the due date pending receipt of your EIN. If you have not
section 922(o) makes it unlawful to possess these machineguns unless you
received a number by the time you file this return, write “number applied
are properly qualified. As provided in Title 27, Code of Federal
for” in the space for the number. Submit your EIN by separate
Regulations, Part 479,105(f), the disposition must be made to a government
correspondence after receipt from the IRS.
agency or qualified licensee or the weapon must be destroyed.
Section II - Tax Computation
This form must be signed by the individual owner, a partner, or, in the case
of a corporation, by an individual authorized to sign for the corporation.
To complete Section II, enter the number of locations in Col. (11d) on the
appropriate line(s) and multiply by the tax rate, Col. (11c). Insert the tax
Please sign and date the return, make check or money order payable to
due in Col. (11e). Compute the taxes due for each class and enter the total
BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND EXPLOSIVES,
amount due in the block “Total Tax Due.”
for the amount in the Total Tax Due block, and MAIL THE FORM
.
ALONG WITH THE PAYMENT TO BUREAU OF ATF, Attention: NFA,
Instructions for Reduced Rate Taxpayers
P.O. Box 403269, Atlanta, GA 30384-3269.
The reduced rates for certain tax classes, indicated with an asterisk (*) in
Section II, apply only to those taxpayers whose total gross receipts for your
most recent income tax year are less than $500,000 (not just receipts
If You Need Further Assistance
relating to the activity subject to special occupational tax). However, if you
Contact ATF National Firearms Act Branch
are a member of a controlled group as defined in section 5061(e)(3) of the
at
Internal Revenue Code, you are not eligible for this reduced rate unless the
304-616-4500
total gross receipts for the entire group are less than $500,000. 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.
ATF E-Form 5630.7
Revised April 2007
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