In the rare event that you change states between the time you send in your form 4 transfer tax and the time it is approved you must void the original transfer and make a new application from the state you moved to.  If it is purchase by an individual, you must also obtain a new law enforcement signature prior to resubmitting the forms.  The ATF is able to use the transfer funds from the previous transfer and the fingerprint cards as long as the dealer that voids the transfer contacts the ATF prior to sending in the void and requests that they use the same fee and not refund the money.

This may be a good opportunity to evaluate the additional benefits that a NFA firearms Trust offer
over individual ownership.  For more information Contact a NFA Trust Lawyer.

If you want to purchase a Class 3 firearm from an estate a class 3 dealer must be used as a transfer agent if the items will be crossing state lines.  If the executor, item, and the purchaser are in the same state there is no reason to use a class 3 transfer agent.

This is the same whether the class 3 firearm is going to an heir or the state or a third party business or individual.

If you have a question about the transfer of weapons under the National Firearms Act  you should contact a Gun Trust Lawyer.

Just like with transfers to individuals, a trustee of a NFA firearms Trust can be a prohibited person.  It is important that if all trustees certify that they are not prohibited if a trust contains class 3 firearms.  If a trustee becomes a prohibited person they must resign and the ATF must be notified of the change.  If there is no trustee, the settlor must appoint a new qualified trustee and also notify the ATF of the change in the trust.  The following persons are prohibited from receiving a firearm or being a trustee in a trust that contains items restricted by the National Firearms Act:

1. anyone who has been convicted in any court of a crime punishable by imprisonment for a term exceeding one year;
2. any fugitive from justice;
3. any unlawful user or who is addicted to any controlled substance;
4. anyone who has been adjudicated as a mental defective or who has been committed to a mental institution;
5. any alien who is illegally or unlawfully in the US or except as provided in 18 U.S.C 922(y)(2), has been admitted to the US under a non-immigrant visa;
6. anyone who has been dishonorably discharged from the Armed Forces;
7. anyone who was a US citizen and has renounced his or her citizenship;
8. anyone who is subject to a court order that:
1. was issued after a hearing of which such person received actual notice and at which such person had an opportunity to participate;
2. restrains such person from harassing, stalking, or threatening an intimate partner of such person or child of such intimate partner or person, or engaging in other conduct that would place an intimate partner in reasonable fear of bodily injury to the partner or child; and
3. (I) includes a finding that such person represents a credible threat to the physical safety of such intimate partner or child; or (II) by its terms explicitly prohibits the use, attempted use, or threatened use of physical force against such intimate partner or child that would reasonably be expected to cause bodily injury, or
9. anyone who has been convicted in any court of a crime of domestic violence; to ship or transport in interstate or foreign commerce,  or possess in or affecting commerce, any firearm or ammunition; or to receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce.

If you have questions of whether you are a prohibited person or trustee in terms of NFA items, you should Contact a NFA Trust Attorney.

Many People have asked, How to fill out a form 4 when making class 3 purchases.  Because of this, we have added a page on this topic.  Please see

How to Fill out an ATF FORM 4 For NFA Class 3 Purchases

If you need help forming a trust, please Contact to find a Gun Trust Lawyer in Your State.

It is important to remember that the ATF will not accept your form 4 unless it is two sided.  The two pages need to be photocopied on to a single sheet of paper or the form will be rejected.

A form 4 is the application for tax paid for transfer and registration of a Firearm that is restricted by the National Firearms Act (NFA)

When transferring firearms that are restricted by the NFA, it is important to mail your Form 4 to the proper address.  There are several addresses floating around but at this time all Form 4's should be mailed to the following address:

National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms, and Explosives
P.O. Box 530298
Atlanta, GA  30353-0298

The same for is used when you are purchasing as an individual, business, or NFA Firearms Trust.

If you have a NFA Firearms trust and live in Pennsylvania you should take the PA statute 2203 into consideration.  In Pennsylvania and many other states a surviving spouse has a right to an elective share of the decedent's estate.  Generally these are around 1/3 but vary by state. 

The elective share is designed to make sure that the surviving spouse is not disinherited from the spouse when they die.  In PA the spouse is entitled to 1/3 of property owned by the decedent including property in a revocable trust.

It is possible to have your spouse waive their right in regards to a specific piece of property.  For those of you creating Gun trusts where the spouse is not a co-owner or a beneficiary, it would be wise to have the spouse waive their right to that property so that the property is sure to pass to your intended beneficiary.

Even if you create your NFA gun trust prior to a marriage, you may condider having a future spouse waive their right to that property prior to or shortly after marriage to avoid potential problems in the future.

If you need a NFA firearms trust Contact a NFA Gun Trust Lawyer

If you modify the configuration of your NFA registered Firearm you should notify the NFA Branch in writing so that the NFRTR can reflect the accurate description of the firearm.

If you lose your registration documents you are required to immediately report the theft, loss, or destruction in writing to the NFA Branch.

The report must contain the details of the situation. ATF will issue a duplicate copy of the registration document as circumstances warrant.

Registrants are not required to obtain permission from ATF to move NFA firearms within their State of residence.

However, if a registrant's address changes after the NFA firearms are registered with ATF, please notify the NFA Branch in writing of the change so the NFRTR can reflect the registrant's correct address.