The ATF E Form 3 (officially ATF eForm 3) is the electronic application for a tax-exempt transfer of National Firearms Act (NFA) items between two federally licensed firearms dealers (FFLs), both holding Special Occupational Taxpayer (SOT) status. Unlike consumer transfers, dealer-to-dealer eForm 3 transfers are completely tax-exempt, eliminating the $200 transfer tax required for Form 4 transfers to individuals.
NFA items eligible for an eForm 3 dealer transfer include suppressors, machine guns, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), any other weapons (AOWs), and destructive devices. The form requires the transferor FFL number, transferee FFL number, SOT status of both parties, and the firearm's serial number, manufacturer, model, and caliber.
eForm 3 submissions are processed electronically and typically approved within 2-7 business days, far faster than paper-based processing. Once the ATF stamps approval, the transferee dealer may take possession. This form differs from the ATF Form 1 (used to make or register an NFA item) and the ATF 4473 (used for retail firearms background checks).
| Question | Answer |
|---|---|
| Form Name | Atf E Form 3 |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | atf form 3, CFR, Marinsburg, transferor |