Are there any exemptions from the making or transfer tax provisions of the NFA?

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Yes. These exemptions are noted below, along with the required form to apply for each exemption if applicable. Your completed forms must be approved by the NFA Branch before you make or transfer the NFA firearm.

Tax exemptions and application forms:

  1. Transfer and registration of an NFA firearm between special (occupational) taxpayers: bet365 ³ö½ð Form 3.
  2. Making of an NFA firearm by a qualified manufacturer, or other than by a qualified manufacturer if the firearm is made on behalf of a federal or state agency: bet365 ³ö½ð Form 1 and Form 2.
  3. Transfer and registration of the NFA firearm on behalf of a federal or state agency: bet365 ³ö½ð Form 5.
  4. Transfer and registration of an unserviceable NFA firearm which is being transferred as a curio or ornament: bet365 ³ö½ð Form 5.
  5. Transfer of an NFA firearm to a lawful heir: bet365 ³ö½ð Form 5.
  6. Transfer by operation of law (e.g., court order).

[26 U.S.C. 5851–5853; 27 CFR 479.69, 479.70 and 479.88–91]

Last Reviewed April 20, 2020