2026-20843NoticeWallet

ATF Extends NFA Tax Form for Gun Businesses

Published Date: 10/13/2026

Notice

Summary

The ATF is asking to keep using the same form (ATF Form 5630.7) for collecting special occupational taxes from certain firearms businesses, with no changes. This affects businesses involved with the National Firearms Act and helps the government keep track of tax payments. You can send your thoughts on this by December 14, 2026, and there’s no new cost or extra paperwork involved.

Analyzed Economic Effects

3 provisions identified: 1 benefits, 2 costs, 0 mixed.

SOT payment required to conduct multiple NFA transfers

Under Title 26, U.S.C. 5801, Chapter 53, firearms dealers, manufacturers, and importers must pay Special Occupational Taxes (SOT) to conduct multiple transfers of specified National Firearms Act weapons within the tax year. Paying the SOT is a mandatory obligation tied to conducting those transfers.

ATF keeps single SOT form

If you are a firearms dealer, manufacturer, or importer, ATF will continue to require only ATF Form 5630.7 for Special Occupational Taxes (SOT) under the National Firearms Act. ATF removed the previously corresponding Forms 5630.5R and 5630.5RC, and the agency is extending the existing collection without change.

Annual time and postage burden for SOT filers

ATF estimates 16,659 respondents will each spend about 15 minutes (0.25 hours) to complete ATF Form 5630.7 once per year, for a total annual burden of 4,164 hours. ATF estimates a postage cost of $0.63 per respondent, totaling $10,495 for all respondents.

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Key Dates

Published Date
10/13/2026

Department and Agencies

Department
Independent Agency
Agency
Justice Department
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