ATF Extends Tax-Free Gun Swap Paperwork
Published Date: 10/13/2026
Notice
Summary
The ATF is asking to keep using the same form (ATF Form 3) for tax-free firearm transfers and special registration without any changes. This affects people and businesses dealing with these firearm transfers, and they want your feedback by December 14, 2026. No new costs or changes in how long it takes to fill out the form are planned—just a smooth extension of the current process.
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
ATF Form 3 Filing Requirement Continues
If you are a Federal firearms licensee who has paid the special (occupational) tax, you must continue to use ATF Form 3 (5320.3) to request tax-exempt transfers and register NFA firearms to a similarly qualified licensee. Filing this form is mandatory under 26 U.S.C. 5812 and the agency is extending the current form and process without any changes.
Estimated Annual Reporting Burden and Costs
ATF estimates 255,888 respondents will use ATF Form 3 each year, with each response taking about 30 minutes, for a total annual burden of 127,944 hours. The notice lists an estimated annual other cost burden of $3,020 and shows a full-universe calculation of 255,888 × $0.63 = $161,209.
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