NFA Transfers (Forms 3, 4, 5)

NFA Transfers (Forms 3, 4, 5)

NFA stands for the National Firearms Act. It covers a special category of regulated items: suppressors (silencers), short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns, and destructive devices. Transferring NFA items requires different paperwork than a standard firearm sale.

Understanding the Three NFA Forms

Key Terms

• SOT (Special Occupational Tax): An annual tax that FFLs pay to deal in NFA items. Only SOT holders can do Form 3 transfers between dealers.
• Tax Stamp: The $200 fee that an individual buyer pays to the ATF for a Form 4 transfer. The buyer cannot take possession of the NFA item until the ATF approves the form and issues the stamp.

Step-by-Step: Form 4 Transfer (Most Common)

This is the process when an individual customer purchases an NFA item (e.g., a suppressor) from your shop:

1. Create a Sales Order for the customer with the NFA item (e.g., SilencerCo Omega 300 suppressor).
2. On the disposition, set the Disposition Type to "NFA Transfer".
3. Select the Form Type as Form 4.
4. The customer completes the ATF Form 4 paperwork, submits fingerprints, passport photos, and pays the $200 tax.
5. You submit the Form 4 to the ATF and wait for approval. This can take several months.
6. When the ATF approves the Form 4 and issues the tax stamp, you can complete the transfer.
7. The disposition is committed to FastBound with the NFA flag.
8. Hand the NFA item and the approved tax stamp to the customer.

NFA Transfers vs. Standard 4473 Sales

• NFA transfers do not use a standard ATF Form 4473.
• NFA transfers have their own ATF forms (Form 3, 4, or 5).
• NFA items require ATF pre-approval before transfer (unlike standard firearms where NICS approval is near-instant).
• The disposition in CloudFFL is flagged as an NFA transfer so it is tracked separately in your bound book.