(Please Read Instructions on Back Carefully Before Completing This Form)
Section I - Taxpayer Identifying Information
1. EmployerIdenticationNumber(Required - see instructions)
2. BusinessTelephoneNumber
( )
FOR ATF USE ONLY
T
FF
FP
I
T
3. Name(Last, First, Middle) or Corporation(If Corporation)
4. TradeName
5. MailingAddress(Street Address or P.O. Box Number)
6. City State ZipCode
ActualLocation(If Dierent Than Above)
7. PhysicalAddressofPrincipalPlaceofBusiness(Show street address)
8. City State ZipCode
9. TaxPeriodCovering(Only one
tax period per form)
From:
(mm/dd/yyyy)
To: June30,
(yyyy)
Section II - Tax Computation
(11a)
TaxClass
(For Items Marked*, See Instructions)
(11b)
TaxClass
Code
(11c)
TaxRate($)
(Annual)
(11d)
Numberof
Locations
(11e)
Tax
Due
Class1-ImporterofFirearms
Class1-ImporterofFirearms (Reduced)*
Class2-ManufacturerofFirearms(Reduced)*
Class3-DealerinFirearms
Class2-ManufacturerofFirearms
61
71*
62
72*
63
$1,000
500
1,000
500
500
Make your check or money order payable to “Bureau of Alcohol, Tobacco, Firearms and Explosives”, Write your
Employer Identication Number on the check and send it with the return to Special Occupational Tax P.O. Box
6200-13, Portland, OR 97228-6200
12. TotalTaxDue
Section III - Business Registration
13. OwnershipInformation:
(Check One Box Only)
IndividualOwner Partnership Corporation Other(Specify)
14. OwnershipResponsibility(See instructions on back; use a separate sheet of paper if additional space is needed.)
FullName
Address Position
15. GrossReceiptslessthan$500,000(See instructions on back; use a separate sheet of paper if additional space is needed.)
16. NewBusiness
DateBusinessCommenced(mm, dd, yyyy)
17. ExistingBusinessWithChangeIn:
(a) Name/TradeName(Indicate)
(b) Address(Indicate)
(c) Ownership(Indicate)
(d) EmployerIdenticationNumber
(Old: New: )
(e) BusinessTelephoneNumber
( )
18. DiscontinuedBusiness
Section IV - Taxpayer Certication
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speciedbusinessoperationsatthespeciedlocationor,wherethereturn/registrationisformorethanonelocation,itappliesonlytothebusinessesatthelocationsspecied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ne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
ATFE-Form5630.7
RevisedNovember2018
Paperwork Reduction Act Notice
ThisinformationisusedtoensurecompliancebytaxpayersofP.L.100-203,RevenueActof1987,P.L.100-647,TechnicalCorrectionsActof1988,and
theInternalRevenueLawsoftheUnitedStates.ATFusestheinformationtodetermineandcollecttherightamountoftax.
Theestimatedaverageburdenassociatedwiththiscollectionofinformationis15minutesperrespondentorrecordkeeper,dependingonindividual
circumstances.CommentsconcerningtheaccuracyofthisburdenestimateandsuggestionsforreducingthisburdenshouldbeaddressedtoReportsMan-
agementOcer,DocumentServices,BureauofAlcohol,Tobacco,FirearmsandExplosives,Washington,DC20226.
Anagencymaynotconductorsponsor,andapersonisnotrequiredtorespondto,acollectionofinformationunlessitdisplaysacurrentlyvalidOMB
controlnumber.
U.S. Department of Justice
BureauofAlcohol,Tobacco,FirearmsandExplosives
Special Tax Registration and Return
National Firearms Act (NFA)
OMBNo.1140-0090(07/31/2020)
FederalFirearmsLicense(FFL)Number
10. FederalFirearmsLicense(FFL)
Number
click to sign
signature
click to edit
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 FirearmsAct (NFA)
activitieslistedonthisform(see denition),youarerequiredtolethisform
andpayspecialoccupationaltaxbeforebeginning business.This formis
forNFAtaxpayersonly.Youmayleonereturntocoverseverallocations
orseveraltypesofactivity. However, you must submit a separate return
foreachtaxperiod.Thespecialoccupationaltaxperiodrunsfrom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 incurred.
Ifyouengageinataxableactivityatmorethanonelocation,attachtoyour
returnasheetshowingyourname,tradename,addressandemployer
identicationnumber,thecompletestreetaddresses,andtheFederal
FirearmsLicense(FFL)numberofalladditionallocations.
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
business(individual owner, partnership, corporation) mustbethesame
forthetaxableactivityandtheFFL.Ifatradenameisused,itmustbethe
sameonthetaxstampandtheFFL.
ThespecialtaxrateslistedonthisformbecameeectiveJanuary1,1988.
IfyouwereengagedinNFArearmsrelatedactivitypriortothisdateand
didnotpayspecialoccupationaltax,pleasecontacttheNationalFirearms
ActDivisionforassistance.
Section I - Tax Identifying Information
CompleteSectionI,TaxpayerIdentifyingInformation,asspeciedonthe
form.Enterthetaxperiodcoveredbythereturninthespaceproivded.
YourreturnmustcontainavalidEMPLOYERIDENTIFICATION
NUMBER(EIN).TheEINisauniquenumberforbusinessentitiesissued
bytheInternalRevenueService(IRS).You must have an EIN whether
you are an individual owner, partnership, corporation, or agency of the
government. IfyoudonothaveanEIN,contactyourlocalIRSoce
immediatelytoobtainone.WhileATFmayassignatemporaryidentication
number(beginning with XX)toallowinitialprocessingofareturnwhich
lacksanEIN,a tax stamp will not be issued until you have submitted a
valid EIN. Donotdelaysubmissionofyourreturnandpaymentpastthe
duedatependingreceiptofyourEIN.Ifyouhavenotreceivedanumber
bythetimeyoulethisreturn,write“number applied for”inthespace
forthenumber.SubmityourEINbyseparatecorrespondenceafterreceipt
fromtheIRS.
Section II - Tax Computation
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
dueinCol.(11e).Computethetaxesdueforeachclassandenterthetotal
amountdueintheblock“Total Tax Due”.
Instructions for Reduced Rate Taxpayers
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
relating to the activity subject to special occupational tax).However,if
youareamemberofacontrolledgroupasdenedinsection5061(e)(3)of
theInternalRevenueCode,youarenoteligibleforthisreducedrateunless
the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rst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.
Section III - Business Registration
PleasecompletetheownershipinformationinSectionIII.Supplythe
informationspeciedinitem14foreachindividualowner,partneror
responsibleperson.Foracorporation,partnershiporassociation,a
responsiblepersonisanyonewiththepowertocontrolthemanagement
policiesorbuyingorsellingpracticespertainingtorearms.Fora
corporation,associationorsimilarorganization,italsomeansanyperson
owning10percentormoreoftheoutstandingstockinthebusiness.
Changes in Operations
For a change of address,locationortradename,anamendedATF Form
5630.7mustbeledandapprovedbeforethechangeismade.Returnyour
SpecialTax Stamp,ATF Form 5630.6A, along with the completedATF
Form 5630.7 to: NFA Division-SOT,BureauofATF, 244 Needy Road,
Martinsburg,WV 25405 andanamendedATF Form 5630.6A will be
issued.AlltaxpayerswithsuchchangesmustreturntheirFFLtotheATF
FederalFirearmsLicensingCenter (address listed on FFL)foramendment.
Ifspecialtaxpayersdonotregisterthesechangeswithintheappropriate
timeframes,additionaltaxandinterestwillbechargedandpenaltiesmay
beincurred.Forachangeinownershiporcontrolofanactivity,consult
theATFFederalFirearmsLicensingCenter,at866-662-2750,before
beginningtheactivity.IftheFederalrearmslicenseediscontinues
businessandretainsNFArearms,thisretentionmaybeinviolationof
law.ThelicenseeshouldcheckwithStateorlocalauthorities.
Denition
IMPORTERS,MANUFACTURERS,andDEALERSofFIREARMS
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
machineguns,short-barreledshotgunsandries,destructivedevices,etc.
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 those persons or entities who deal only in conventional, sporting type
re-arms.)
Miscellaneous Instructions
Ifyoudonotintendtopaythespecialtaxforthenextyear,youmust
disposeofanymachinegunsmanufacturedorimportedafterMay19,1986,
priortoyourspecialtaxstatuslapsing.Title18,UnitedStatesCode,
section922(o)makesitunlawfultopossessthesemachinegunsunlessyou
areproperlyqualied.AsprovidedinTitle27,CodeofFederal
Regulations,Part479,105(f),thedispositionmustbemadetoagovernment
agencyorqualiedlicenseeortheweaponmustbedestroyed.
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.
Pleasesignanddatethereturn,makecheckormoneyorderpayableto
BUREAUOFALCOHOL,TOBACCO,FIREARMSANDEXPLOSIVES,
fortheamountintheTotalTaxDueblock,andMAILTHEFORMALONG
WITHTHEPAYMENTTOSPECIALOCCUPATIONALTAX,P.O.Box
6200-13,Portland,OR97228-6200.
If You Need Further Assistance
Contact ATF National Firearms Act Division
at
304-616-4500
ATF
E-Form5630.7
RevisedNovember2018
Taxpayer Reminder
ThisisanannualtaxduebeforestartingbusinessandbyJuly1each
yearafterthat.Afteryourinitialpaymentofthistax,youshould
receivea“renewal”registrationandreturneachyearinthemail,
priortotheduedate.However,ifyoudonotreceivearenewalform,
youarestillliableforthetaxandshouldcontacttheATFNational
FirearmsActBranchnotedintheinstructionstoobtainaSpecial
(Occupational)TaxRegistrationandReturn.