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.

There are several type of Class 3 items that are restricted by the National Firearms Act.

Each state can impose additional restrictions on the sale, purchase, and transfer of class 3 firearms in addition to the compliance that is required with the national Firearms Act.

In Washington you can own the following items that are regulated the the National Firearms Act

Machine Guns
Silencers
Any Other Weapon (AOW)
Destructive Devices (DD)
Short Barreled Shotguns (SBS)
Short Barreled Rifles (SBR)

In Washington you cannot own the following NFA restricted items.

None

NOTE: Item must have been legally acquired prior to July 1, 1994 and be in compliance with federal law or machine Gun, Short Barreled Shotgun, or Short Barreled Rifle but be possessed by by peace officer for official duty, armed forces, or person in compliance with NFA who has undergone Fingerprint and background check who in engaged in the production , manufacture, repair, or testing of Machine guns, SBR, or SBS

Follow this link to find out more about Washington and NFA restrictions on Class 3 Firearms

Note: Although you can own a silencer, it may not be used on a gun. Also for other class 3 items a state license is required in addition to the requirements under the NFA

There are several type of Class 3 items that are restricted by the National Firearms Act.

Each state can impose additional restrictions on the sale, purchase, and transfer of class 3 firearms in addition to the compliance that is required with the national Firearms Act.

In Arkansas you can own the following items that are regulated the the National Firearms Act

Machine Guns
Silencers
Any Other Weapon (AOW)
Destructive Devices (DD)
Short Barreled Shotguns (SBS)
Short Barreled Rifles (SBR)

In Arkansas you cannot own the following NFA restricted items.

None

Follow this link to find out more about Arkansas and NFA restrictions on Class 3 Firearms

There are several type of Class 3 items that are restricted by the National Firearms Act.

Each state can impose additional restrictions on the sale, purchase, and transfer of class 3 firearms in addition to the compliance that is required with the national Firearms Act.

In Missouri you can own the following items that are regulated the the National Firearms Act

Machine Guns
Short Barreled Shotguns (SBS)
Short Barreled Rifles (SBR)
Any Other Weapon (AOW)

In Missouri you cannot own the following NFA restricted items.

Silencers
Destructive Devices (DD)

Follow this link to find out more about Missouri and NFA restrictions on Class 3 Firearms

There are several type of Class 3 items that are restricted by the National Firearms Act.

Each state can impose additional restrictions on the sale, purchase, and transfer of class 3 firearms in addition to the compliance that is required with the national Firearms Act.

In Minnesota you can own the following items that are regulated the the National Firearms Act

Machine Guns
Short Barreled Shotguns (SBS)
Short Barreled Rifles (SBR)
Any Other Weapon (AOW)
Some Destructive Devices (DD)

In Minnesota you cannot own the following NFA restricted items.

Silencers
Some Destructive Devices (DD)

Follow this link to find out more about Minnesota and NFA restrictions on Class 3 Firearms

We have associations with lawyers and attorneys in Pennsylvania.  These Pennsylvania Gun Trust Lawyers can provide NFA gun Trusts for the entire state of Pennsylvania.  A NFA Gun Trust can help protect individuals and their families from the criminal and civil penalties associated with the improper transfer or possession of a class 3 firearm regulated under the National Firearms Act.  In addition, the process of purchasing a silencer, SBR, or machine gun can be significantly reduced in the amount of time required and paperwork that is required.

They have offices in

• Allentown Pennsylvania;
• Bechtelsville Pennsylvania;
• Camp Hill Pennsylvania;
• Exton Pennsylvania;
• Pottstown Pennsylvania;
• Lancaster Pennsylvania;
• Lebanon Pennsylvania;
• North Wales Pennsylvania;
  
• Pottstown Pennsylvania; and
  
• Reading Pennsylvania

If you are located in another area of Pennsylvania they can also provide services by email and telephone in much the same way as if you were in their office.

To contact a Pennsylvania Gun trust lawyer fill our our Contact form.

If you live in a city in where the Chief law Enforcement Officer (CLEO) will not or easily sign a Form 4, there are several solutions.
Class 3 Weapons include suppressors, , short barrel rifles, machine guns, and other destructive devices.

The most common solution is to create a NFA revocable trust to hold title to the firearm or class 3 items. A NFA Gun Trust, Class 3 Firearms Trust, Florida Limited Liability Company, or Florida Corporation is a legal entity established under state law.

For NFA purposes many individuals prefer the a Revocable Trust over a corporation or LLC because the cost is far less on an ongoing basis. Business entities typically have state filing fees of around $150 a year. In addition there are the costs of tax preparation, compliance and filings with the IRS. In Florida and many other states Revocable Trusts like the NFA or Firearms trust do not require any disclosure or public filings. This means the ownership, control, and management is private. Although most Florida Revocable or Living Trusts can hold firearms or other class 3 items, many are not properly setup to deal with the issues involving firearms and other items which are regulated by the National Firearms Act (NFA). If the NFA is violated, the people in possession, and who transferred the items are subject to criminal charges, substantial fines, and forfeiture of not only the class 3 items in question but all firearms in the possession or ownership. ($250,000 penalty, 10 years in prison, and forfeiture of items) The gun or firearms trust must give the Trustee instructions and special powers so that they can legally manage for unplanned events. Weapons and other assets in a Firearms Trust can not be distributed like other assets upon the death or incapacity of the person who placed the items in the trust(The Grantor or Settlor). There are many advantages to a firearms trust, if you own or plan to purchase a class 3 items you should contact a lawyer who is familiar with these issues and can design a trust to protect you and your family from liability. If you are in Florida you can contact me and if you are in another state I would be happy to get you in touch with a lawyer in your state who can provide information on NFA Gun Trusts.

The Milwaukee Journal Sentinel has an article on an odd application of the NFA and consequences of an improper transfer. This type of result only furthers support that NFA restricted items should be help in a NFA Gun Trust to help avoid invalid transfers.

The US District Judge said that Olofson, knew that the gun fired automatically and gave it to someone else to use on a shooting range. This is a technical violation of the NFA and could have subjected Olofson to 10 years in jail and $250,000 in penalties.

If you want a Silencer, Short barreled Riffle, or Machine gun and want to protect your family and friends from an accidental transfer or a case involving constructive possession, you should Contact Gun Trust Lawyer to explain the benefits of using a NFA gun Trust.

This blog is dedicated to providing information to help residents of every state understand the current laws and regulations related to the purchase, sale, possession, and transportation of Guns and other weapons regulated by the NFA. In addition, we will attempt to put you in contact with a lawyer in your state who can help in the purchase, manufacture, possession, or transfer of Silencer, Short-Barreled Rifle, Short Barreled Shotgun, Machine Gun, Destructive Device, or Any Other Weapon regulated by the NFA.

If you are a lawyer in and interested in helping clients in your state preserve their rights to purchase class 3 items please contact us.

If you are interested in a NFA Trust to purchase Class 3 items and would like to find someone to help in the preparation of a Gun Trust you should contact a NFA Gun Trust Lawyer.

THE NATIONAL FIREARMS ACT
TITLE 26, UNITED STATES CODE, CHAPTER 53 INTERNAL REVENUE CODE

The National Firearms Act (NFA) is part of the Internal Revenue Code of 1986. All administration and enforcement of the Internal Revenue Code, with the exception of the NFA, is by the Secretary of the Treasury. The ATF administration and enforcement was transferred to the Department of Justice under the Homeland Security Act of 2002.

Teh Attorney General is now in charge of all administration and enforcement of the NFA, were transferred to the Attorney General. The definition in Section 7801(a)(2), Title 26, V.S.C., we chagned to provide that references to the term "Secretary" or "Secretary of the Treasury" in the NFA shall mean the Attorney General.

Chapter 53 - Machine Guns, Destructive Devices and Certain other Firearms is broken in to several sections
Subchapter A Taxes
Part I Special Occupational Taxes

§ 5801 Imposition of Tax
§ 5802 Registration of importers, manufactures, Dealers

Part II - Tax on transferring firearms

§ 5811 Transfer Tax
§ 5812 Transfers

Part III - Tax on making firearms

§ 5821 Making Tax
§ 5822 Making

Subchapter B General Provisons and Exemptions
Part I - General Provisions

§ 5841 Registration of firearms.
§ 5842 Identification of firearms.
§ 5843 Records and returns.
§ 5844 Importation.
§ 5845 Definitions.
§ 5846 Other laws applicable.
§ 5847 Effect on other laws..
§ 5848 Restrictive use of information.
§ 5849 Citation of chapter.

Part II - Exemptions.

§ 5851 Special (occupational) taxes.
§ 5852 General transfer and making tax exemption.
§ 5853 Transfer and making tax exemption available to certain governmental entities.
§ 5854 Exportation of firearms exempt from transfer tax.

Subchapter C - Prohibited Acts

§ 5861 Prohibited acts.

Subchapter D- Penalties and Forfeitures

§ 5871 Penalties.
§ 5872 Forfeitures.

Download The National Firearms Act in PDF