Instruction Sheet
ATF Form 5630.7, Special Tax Registration and Return
Firearms
General Instructions
If you are engaged in one or more of the National FirearmsAct (NFA)
activitieslistedonthisform(see denition),youarerequiredtolethisform
andpayspecialoccupationaltaxbeforebeginning business.This formis
forNFAtaxpayersonly.Youmayleonereturntocoverseverallocations
orseveraltypesofactivity. However, you must submit a separate return
foreachtaxperiod.ThespecialoccupationaltaxperiodrunsfromJuly1
throughJune30andpaymentisdueannuallybyJuly1.Ifyoudonotpay
onatimelybasis,interest willbechargedandpenaltiesmaybe incurred.
Ifyouengageinataxableactivityatmorethanonelocation,attachtoyour
returnasheetshowingyourname,tradename,addressandemployer
identicationnumber,thecompletestreetaddresses,andtheFederal
FirearmsLicense(FFL)numberofalladditionallocations.
Asevidenceoftaxpayment,youwillbeissuedaSpecialTaxStamp,ATF
Form5630.6A,foreachlocationand/orbusiness.YoumusthaveanFFL
forthelocation,appropriatetothetypeofactivityconducted.Thetypeof
business(individual owner, partnership, corporation) mustbethesame
forthetaxableactivityandtheFFL.Ifatradenameisused,itmustbethe
sameonthetaxstampandtheFFL.
ThespecialtaxrateslistedonthisformbecameeectiveJanuary1,1988.
IfyouwereengagedinNFArearmsrelatedactivitypriortothisdateand
didnotpayspecialoccupationaltax,pleasecontacttheNationalFirearms
ActDivisionforassistance.
Section I - Tax Identifying Information
CompleteSectionI,TaxpayerIdentifyingInformation,asspeciedonthe
form.Enterthetaxperiodcoveredbythereturninthespaceproivded.
YourreturnmustcontainavalidEMPLOYERIDENTIFICATION
NUMBER(EIN).TheEINisauniquenumberforbusinessentitiesissued
bytheInternalRevenueService(IRS).You must have an EIN whether
you are an individual owner, partnership, corporation, or agency of the
government. IfyoudonothaveanEIN,contactyourlocalIRSoce
immediatelytoobtainone.WhileATFmayassignatemporaryidentication
number(beginning with XX)toallowinitialprocessingofareturnwhich
lacksanEIN,a tax stamp will not be issued until you have submitted a
valid EIN. Donotdelaysubmissionofyourreturnandpaymentpastthe
duedatependingreceiptofyourEIN.Ifyouhavenotreceivedanumber
bythetimeyoulethisreturn,write“number applied for”inthespace
forthenumber.SubmityourEINbyseparatecorrespondenceafterreceipt
fromtheIRS.
Section II - Tax Computation
TocompleteSectionII,enterthenumberoflocationsinCol.(11d)onthe
appropriateline(s)andmultiplybythetaxrate,Col.(11c).Insertthetax
dueinCol.(11e).Computethetaxesdueforeachclassandenterthetotal
amountdueintheblock“Total Tax Due”.
Instructions for Reduced Rate Taxpayers
Thereducedratesforcertaintaxclasses,indicatedwithanasterisk(*)in
SectionII,applyonlytothosetaxpayerswhosetotalgrossreceiptsfor
yourmostrecentincometaxyeararelessthan$500,000(not just receipts
relating to the activity subject to special occupational tax).However,if
youareamemberofacontrolledgroupasdenedinsection5061(e)(3)of
theInternalRevenueCode,youarenoteligibleforthisreducedrateunless
thetotalgrossreceiptsfortheentiregrouparelessthan$500,000.Ifyour
businessisbeginninganactivitysubjecttospecialtaxforthersttime,you
mayqualifyforareducedrateinyourinitialtaxyearifgrossreceiptsfor
thebusiness(or the entire control group, if a member of a control group)
wereunder$500,000thepreviousyear.Ifyouareeligibleforthereduced
rate,checkitem15inSectionIIIandcomputeyourtaxusingthereduced
rateinSectionII.
Section III - Business Registration
PleasecompletetheownershipinformationinSectionIII.Supplythe
informationspeciedinitem14foreachindividualowner,partneror
responsibleperson.Foracorporation,partnershiporassociation,a
responsiblepersonisanyonewiththepowertocontrolthemanagement
policiesorbuyingorsellingpracticespertainingtorearms.Fora
corporation,associationorsimilarorganization,italsomeansanyperson
owning10percentormoreoftheoutstandingstockinthebusiness.
Changes in Operations
For a change of address,locationortradename,anamendedATF Form
5630.7mustbeledandapprovedbeforethechangeismade.Returnyour
SpecialTax Stamp,ATF Form 5630.6A, along with the completedATF
Form 5630.7 to: NFA Division-SOT,BureauofATF, 244 Needy Road,
Martinsburg,WV 25405 andanamendedATF Form 5630.6A will be
issued.AlltaxpayerswithsuchchangesmustreturntheirFFLtotheATF
FederalFirearmsLicensingCenter (address listed on FFL)foramendment.
Ifspecialtaxpayersdonotregisterthesechangeswithintheappropriate
timeframes,additionaltaxandinterestwillbechargedandpenaltiesmay
beincurred.Forachangeinownershiporcontrolofanactivity,consult
theATFFederalFirearmsLicensingCenter,at866-662-2750,before
beginningtheactivity.IftheFederalrearmslicenseediscontinues
businessandretainsNFArearms,thisretentionmaybeinviolationof
law.ThelicenseeshouldcheckwithStateorlocalauthorities.
Denition
IMPORTERS,MANUFACTURERS,andDEALERSofFIREARMS
subjecttotheNationalFirearmsAct(tax class codes 61, 62, 63, 71, or 72)
areindividualsorbusinessentitieswhoimport,manufactureordealin
machineguns,short-barreledshotgunsandries,destructivedevices,etc.
See26U.S.C.5845foradditionalinformationonthetypesofweapons
subjecttotheNationalFirearmsAct.(NOTE: This tax is not required
from those persons or entities who deal only in conventional, sporting type
re-arms.)
Miscellaneous Instructions
Ifyoudonotintendtopaythespecialtaxforthenextyear,youmust
disposeofanymachinegunsmanufacturedorimportedafterMay19,1986,
priortoyourspecialtaxstatuslapsing.Title18,UnitedStatesCode,
section922(o)makesitunlawfultopossessthesemachinegunsunlessyou
areproperlyqualied.AsprovidedinTitle27,CodeofFederal
Regulations,Part479,105(f),thedispositionmustbemadetoagovernment
agencyorqualiedlicenseeortheweaponmustbedestroyed.
Thisformmustbesignedbytheindividualowner,apartner,or,inthecase
ofacorporation,byanindividualauthorizedtosignforthecorporation.
Pleasesignanddatethereturn,makecheckormoneyorderpayableto
BUREAUOFALCOHOL,TOBACCO,FIREARMSANDEXPLOSIVES,
fortheamountintheTotalTaxDueblock,andMAILTHEFORMALONG
WITHTHEPAYMENTTOSPECIALOCCUPATIONALTAX,P.O.Box
6200-13,Portland,OR97228-6200.
If You Need Further Assistance
Contact ATF National Firearms Act Division
at
304-616-4500
ATF
E-Form5630.7
RevisedNovember2018
Taxpayer Reminder
ThisisanannualtaxduebeforestartingbusinessandbyJuly1each
yearafterthat.Afteryourinitialpaymentofthistax,youshould
receivea“renewal”registrationandreturneachyearinthemail,
priortotheduedate.However,ifyoudonotreceivearenewalform,
youarestillliableforthetaxandshouldcontacttheATFNational
FirearmsActBranchnotedintheinstructionstoobtainaSpecial
(Occupational)TaxRegistrationandReturn.