"NFA eForms are finally here! ATF is pleased to announce the implementation of the NFA forms into ATF's eForms system. ATF Forms 1, 2, 3, 4, 5, 9 and 10 are currently available for eForms submission.
The submission of Forms 2, 3, 4, 5 and 9 can only be done by a Federal firearms licensee who has paid the special (occupational) tax for the current Tax Year.
If the submission of the form requires fingerprints, photographs, and the Law Enforcement Certification, the submission cannot be done using eForms - the application must be submitted on paper to the NFA Branch.
Accordingly, Forms 1, 4 and 5 may be submitted using eForms if the applicant maker or transferee is a legal entity, such as Gun Trust. The submission of the application will require that the documents establishing the Gun Trust be attached electronically to the application.
This means that the entire Gun Trust as well as any exhibits or attachments mentioned in the Gun Trust will need to be electronically attached to the application.
For Forms 1 or 4 that are submitted with making or transfer tax due, the tax payment will be made through Pay.Gov, just prior to the submission of the application. Pay.Gov is a system, of the US Treasury's Financial Management, that allows the submitter to pay the tax by credit/debit card or from a bank account. For detailed information on Pay.gov you can visit their website at www.pay.gov."
It appears you will also need to register with www.pay.gov to make the payment.
While a Gun Trust can only use the Form 1 at this time, Class 3 SOT FFLs can submit forms to transfer firearms to Gun Trusts but not individuals.
A Gun Trust is a term used to describe a revocable or irrevocable trust that has been customized to deal with the unique issues of firearms ownership, transfer, and possession. Many so-called Gun Trusts have significant problems and are little more than regular legal documents that do not deal with all of the issues involved with the purchase, transfer, and possession of firearms including those regulated by the NFA. To be sure you are getting a Gun Trust and not a regular trust you should contact a Gun Trust Lawyer®. If you have a trust that you would like reviewed for the federal issues, we will review them free of charge and let you know if we find significant issues that could cause problems and create criminal liability if the terms of the trust are followed.
Remember that just because the ATF approves a transfer to a trust, it does not make your trust valid or appropriate to use.