ATF Form 3 at a glance
What it is: ATF Form 3 (5320.3), OMB No. 1140-0013, is the Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer (National Firearms Act) of the Bureau of Alcohol, Tobacco, Firearms and Explosives.
Where and when to file: The transferor of the firearm submits the form in duplicate to the National Firearms Act Division, Bureau of Alcohol, Tobacco, Firearms and Explosives, 244 Needy Road, Martinsburg, WV 25405.
Where to get it: The ATF Form 3 may be photocopied or a computer-generated version (as long as it is in the same format and contains all required information) may be used. This form may also be downloaded from the ATF Internet website: www.atf.gov.
As provided by 26 U.S.C. §§ 5812 and 5852, any person seeking to transfer a firearm exempt from payment of tax must complete, in duplicate, a separate application on this form.
The transferor and special (occupational) taxpayer makes application as required by Section 5812 of the National Firearms Act to transfer, without payment of tax, and register the firearm described below to the special (occupational) taxpayer identified as the transferee in this application.
The transferor must furnish all the information called for on this application form.
A filled-in ATF Form 3 example: a corporation transfers a rifle to another dealer
How to fill out ATF Form 3, box by box
Transferee's Name and Address
In box 1, enter the Transferee's Name and Address as they appear on the Federal Firearms License, including trade name, if any, and mark Sole Proprietor, Partnership or Corporation.
The Transferee is the person acquiring the firearm.
Transferor's Name and Address, Telephone Number and E-mail Address
In box 2a, enter the Transferor's Name and Address as they appear on the Federal Firearms License, including trade name, if any, and mark Sole Proprietor, Partnership or Corporation.
In box 2b, enter the Transferor's Telephone Number and Area Code.
In box 2c, enter the Transferor's E-mail Address.
The Transferor is the registered owner of a firearm who is applying to transfer it.
Description of Firearm
In box 3, complete items a through h, if applicable. For a, enter the Name and Address of Manufacturer and/or Importer of Firearm.
For b, enter the Type of Firearm (See instruction 1c).
For c, enter the Caliber, Gauge or Size (Specify).
For d, enter the Model.
Under Length (Inches), enter the E. Of Barrel and F. Overall lengths.
For g, enter the Serial Number.
When more than one firearm of the same description is being transferred and the serial numbers are in a consecutive series, the transferor may enter the beginning and ending numbers of the range in item 3g.
If more than one firearm of the same description is being transferred, but the serial numbers are non-consecutive, the registrant may note item 3g to “see attached list of xxx serial numbers.” Any attachment must be referenced to ATF Form 3.
For h, enter the Additional Description or Data Appearing on Firearm (Attach additional sheet if necessary).
Transferee's Federal Firearms License and Special (Occupational) Tax Status
In box 4, give the Transferee's Federal Firearms License complete 15-digit number (See instruction 2b), in the boxes for First 6 digits, 2 digits, 2 digits and 5 digits.
In box 5, enter the Transferee's Special (Occupational) Tax Status: a. Employer Identification Number and b. Class.
Special (Occupational) Tax is required by the NFA to be paid by a Federal firearms licensee engaged in the business of manufacturing (Class 2), importing (Class 1), or dealing (Class 3) in NFA firearms.
Transferor's Federal Firearms License and Special (Occupational) Tax Status
In box 6, give the Transferor's Federal Firearms License complete 15-digit number (See instruction 2b), in the boxes for First 6 digits, 2 digits, 2 digits and 5 digits.
In box 7, enter the Transferor's Special (Occupational) Tax Status: a. Employer Identification Number and b. Class.
Consent to Disclosure of Information to Transferee
In box 8, circle do or do not to authorize ATF to provide information relating to this application to the above-named transferee.
The failure to complete item 8 will be considered a declination of authorization to release the information.
Signature, Name and Title of Authorized Official, and Date
The transferor believes it is entitled to exemption from payment of the transfer tax imposed by Section 5811, National Firearms Act (NFA), on the firearm described above because the transferee named herein is qualified under the NFA to manufacture, import or deal in that type of firearm.
Sign box 9 with the Original Signature of Transferor (Or authorized official), and print or type the Name and Title of Authorized Official in box 10. By signing, you declare UNDER PENALTIES OF PERJURY that you have examined this application and that, to the best of your knowledge and belief, it is true, correct and complete.
In box 11, enter the Date.
All signatures required on Form 3 must be original in ink on both copies.
More rules for ATF Form 3
All requested information must be entered in blue or black ink and must be legible.
The entity identified in item 4 must be the same as the entity identified in item 5. For example, if item 4 identifies a sole proprietor, item 5 cannot identify a corporation. This also applies for the completion of items 6 and 7.
If a State or local permit or license is required for the transferee prior to acquisition of the firearm, a copy of the permit must be included with the application.
Upon approval of an application, the NFA Division will return an approved copy to the transferor for delivery with the firearm to the transferee. Since the approval of the application effectuates registration of the firearm to the transferee, the physical transfer of the firearm must be completed immediately; however, the transferor must not transfer the firearm until the application has been approved and received.
If the physical transfer of the firearm cannot be completed immediately, the transferor must contact the NFA Division with the specifics.
If the application is disapproved, the NFA Division will note the reason for disapproval on the application and return one copy of the ATF Form 3 to the transferor.
Any firearm involved in a violation of the NFA shall be subject to seizure and forfeiture.
It is unlawful for any person to make or cause the making of a false entry on any application or record required by the NFA knowing such entry to be false.
ATF examines the application, and the transfer and registration of the firearm are then marked as approved, with conditions if any, or disapproved, with the reasons.
If your situation is different
The firearm is transferred from an estate
If the firearm is being transferred from an estate, as provided in 27 CFR §§ 478.56 and 479.42, of a Federal firearms licensee who has paid the special (occupational) tax under the NFA, item 2a shall reflect the executor's name, title (executor (or executrix, administrator) of the estate of (name)), and the executor's address.
ATF Form 3 may be submitted via facsimile transmission
ATF Form 3 may be submitted for approval via facsimile transmission ((304) 616-4501) provided the transferor filed an affidavit with the NFA Division in accordance with ATF Industry Circular 89-6.
The transferor may withdraw an application
The transferor may withdraw an application prior to approval subsequent to a written request.
The transferor may cancel an approved application
The transferor may cancel an approved application only if the physical transfer of the firearm has not been completed. The transferor must return the approved application with a written request for cancellation, citing the need and that the physical transfer of the firearm did not take place.
Common questions about ATF Form 3
Where do I file it?
Send both copies of the ATF Form 3 and attachments to the address located in the upper right hand corner on the face side of the ATF Form. The return of the application or sending it to any other address will only delay the processing.
Is there a penalty?
Any person who violates or fails to comply with any of the requirements of the NFA shall, upon conviction, be fined not more than $10,000 or be imprisoned for not more than 10 years, or both (checked November 8, 2026).
Where to get help with ATF Form 3
Any inquiry relating to the status of an application to transfer an NFA firearm or about procedures in general should be directed to the NFA Division at (304) 616-4500.
Sources
[1] ATF Form 3 (5320.3), Revised November 2023, Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer, Bureau of Alcohol, Tobacco, Firearms and Explosives (the Official source link on this page).