ATF Form 5013.3 is a federal record-keeping document used by licensed firearms businesses operating as Special Occupational Taxpayers. SOTs include Class 3 dealers, Class 2 manufacturers, and Class 1 importers who pay an annual occupational tax instead of the per-transfer NFA tax.
This application documents the transfer of NFA-regulated items between SOTs, including:
Only current SOT licensees may use this application. If you hold a standard FFL without paying the SOT occupational tax, this form does not apply to your NFA transfers. Non-SOT transactions use ATF eForm 3 or ATF Form 4 depending on the buyer's license status.
Both the transferor and transferee must enter their licensed business name, FFL/SOT number, and address. The form also requires a description of the NFA item being transferred, including make, model, caliber, and serial number. Submit through the ATF eFile portal for faster processing. Keep a completed copy on file for compliance audits.
Is there a fee to file this application? No. SOT-to-SOT transfers via Form 5013.3 are tax exempt. There is no NFA transfer tax due when both parties hold active SOT status.
Do I need ATF approval before the transfer? Yes. The ATF must approve the form before any NFA item changes hands between SOT licensees.
What is the difference between Form 5013.3 and ATF eForm 3? ATF eForm 3 covers tax-paid transfers between SOTs, while Form 5013.3 is for tax-exempt transfers where both parties have paid the annual SOT occupational tax.
| Question | Answer |
|---|---|
| Form Name | ATF Form 5013.3 |
| Also Known As | Atf E Form 5013 3, Application for Tax Exempt Transfer |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Issued by | Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) |
