ATF Form 5630.7: Filing the Special Occupational Tax Return

ATF Form 5630.7 is the Special Tax Registration and Return that every new importer, manufacturer, or dealer of National Firearms Act weapons must file, and the tax must be paid, before any NFA activity begins. You can submit it electronically through Pay.gov or mail it with payment to the ATF lockbox in Portland, Oregon. The Special Occupational Tax year runs July 1 through June 30, and payment is due on or before July 1.

Who Has to File

If you hold a Federal Firearms License and plan to import, manufacture, or deal in NFA-regulated firearms, you must file Form 5630.7 and pay the Special Occupational Tax before you begin.¹ Filers fall into three classes:

Class 1 — Importer, paired with a Type 08 or Type 11 FFL.
Class 2 — Manufacturer, paired with a Type 07 or Type 10 FFL.
Class 3 — Dealer, paired with a Type 01 or Type 02 FFL.

Your business entity type and trade name on the SOT registration must match the FFL exactly. A corporation cannot register the SOT as a sole proprietorship, and the trade name on your tax stamp must be the same name that appears on your license.¹

The firearms covered by this registration are defined in 26 U.S.C. § 5845 and include machine guns, short-barreled rifles, short-barreled shotguns, silencers, destructive devices, and weapons classified as “any other weapon.” Antique firearms and certain collector’s items are excluded.²

Form 5630.7 is specifically for first-time registrations. Once you are on file, the ATF mails prepopulated renewal forms — Form 5630.5R and location listing Form 5630.5RC — before each July 1 deadline.³ You can also use Form 5630.7 mid-year to add a new tax class or a new location by checking the appropriate box in Section I.

What You Need Before You Start

Have all of this in hand before you open the form. Missing any of it will stall or bounce your registration.

A Federal Employer Identification Number. A Social Security Number will not work; apply through the IRS first if you do not already have an FEIN.¹
Your Federal Firearms License number. The FFL must already be issued.
Your legal name and trade name, entered exactly as they appear on the FFL. Any mismatch can trigger rejection.
The physical address where NFA activity takes place, plus a separate mailing address if it differs.
For individuals only: a photograph and fingerprints must accompany the initial application.⁴

Filling Out the Form

The official PDF is available on the ATF website and through Pay.gov. The form has two working sections plus a signature block.

Section I — Taxpayer Information

Check the box indicating whether this is a new application, a renewal, an amendment, or an additional location or class. Enter your FEIN, legal business name, trade name, business type (individual, partnership, or corporation), and complete business address. If you operate at more than one location, list the primary location here and attach a separate sheet giving the name, trade name, FEIN, street address, and FFL number for every additional site.¹

Section II — Tax Computation

Select the tax class code that matches your activity:

Code 61: Class 1 Importer, $1,000
Code 62: Class 2 Manufacturer, $1,000
Code 63: Class 3 Dealer, $500
Code 71: Class 1 Importer, reduced rate, $500
Code 72: Class 2 Manufacturer, reduced rate, $500

Enter the number of locations, multiply by the tax rate, and write the total in the tax-due column. If you conduct more than one taxable activity, fill in a separate line for each class and add them together.

Signature

The signer must be authorized to act for the business, typically an owner, officer, or partner. Sign and date.

What You’ll Owe

The annual Special Occupational Tax rates are set by statute:⁵

Class 1 (importers) and Class 2 (manufacturers): $1,000 per year, per location.
Class 3 (dealers): $500 per year, per location.

Importers and manufacturers whose total gross receipts for the most recent tax year were less than $500,000 qualify for a reduced rate of $500 per year.⁵ Three details about that threshold catch people out:

The $500,000 figure is based on total gross receipts for the entire business, not just income from NFA items.¹
If your business is part of a controlled group (one entity holds more than 50 percent control), the gross receipts of every member are combined. If the group exceeds $500,000, none of the members qualifies.⁶
If your most recent tax year ran less than 12 months, multiply gross receipts for that period by 12 and divide by the number of months in the short period.⁶

New businesses that have not yet completed a taxable year automatically qualify for the reduced rate, unless they belong to a controlled group that exceeds the threshold.

The Tax Year and Why There Is No Proration

The Special Occupational Tax period runs from July 1 through June 30 of the following year, and payment is due by July 1.¹ The statute sets the rate at $1,000 “a year or fraction thereof” for importers and manufacturers and $500 “a year or fraction thereof” for dealers.⁵ There is no proration. Start operations in May and you owe the full annual amount for the two months remaining, then the full annual amount again on July 1.

Submitting and Paying

You can submit Form 5630.7 electronically or by mail.

Electronic Filing Through Pay.gov

The ATF accepts the form through the Pay.gov portal, where you complete the form and pay in a single step.⁷ Payment methods include debit or credit card, PayPal, and Venmo. You can file as a guest or create an account that stores payment information and lets you copy previous filings.

Filing by Mail

Mail the completed and signed form with payment to:

ATF Special Occupational Tax
P.O. Box 6200-13
Portland, OR 97228-6200⁸

Acceptable payment methods by mail are a personal or business check, a money order, or credit card information written on the form. Do not send cash.¹

Multiple Locations on One Form

The tax is owed per location, not per business entity. Operate from three locations and you pay three times the applicable rate.⁵ You can cover every location on one Form 5630.7 by entering the total number in the locations column and attaching a separate sheet with the name, trade name, FEIN, street address, and FFL number for each additional site. The ATF issues a separate Special Tax Stamp for every location.¹

After You Submit

Once the ATF processes your payment, you receive a Special Tax Stamp (ATF Form 5630.6A) for each location and each tax class you registered.⁹ The stamp is your proof of compliance for the period. Keep it accessible; you will need to return it if you later file an amendment.

If your stamp has not arrived after a reasonable wait, contact the NFA Division’s SOT team at SOT@atf.gov or (304) 616-4500 for a status update.¹⁰

Amending Your Registration

A change to your business address, operating location, or trade name requires an amended Form 5630.7, and the ATF must approve the amendment before you make the change.⁴ Do not start operating at the new address or under the new name until the amended stamp comes back.

Complete a new Form 5630.7 with the updated information and return it, along with your current Special Tax Stamp, to:

NFA Division-SOT
Bureau of ATF
244 Needy Road
Martinsburg, WV 25405¹

You must also send your FFL to the ATF Federal Firearms Licensing Center for a corresponding amendment; the address is printed on your license. Failing to register these changes on time can result in additional tax, interest, and penalties.

For a change in business ownership or control, such as a new partner taking over a partnership or a corporate acquisition, call the ATF Federal Firearms Licensing Center at 866-662-2750 before beginning any NFA activity under the new ownership structure.¹

Penalties for Skipping or Lapsing

Operating without a valid SOT registration carries steep consequences. Under 26 U.S.C. § 5871, any person who violates the National Firearms Act faces a fine of up to $10,000, imprisonment for up to ten years, or both.¹¹ That covers dealing in NFA firearms without paying the tax, failing to register, and operating at an unregistered location.

Even short of criminal prosecution, the ATF can assess unpaid tax, interest, and civil penalties for late payment.¹ A lapsed SOT also strips your ability to legally transfer, receive, or deal in NFA items until you pay up, which shuts down that side of your business. Mark your calendar for June and file before July 1.

1
Bureau of Alcohol, Tobacco, Firearms and Explosives. Instructions for Form 5630.7, Special Tax Registration and Return Firearms
2
Office of the Law Revision Counsel. 26 USC 5845 – Definitions
3
Bureau of Alcohol, Tobacco, Firearms and Explosives. Supporting Statement Information Collection Request OMB 1140-0090
4
Office of the Law Revision Counsel. 26 USC 5802 – Registration of Importers, Manufacturers, and Dealers
5
Office of the Law Revision Counsel. 26 USC 5801 – Imposition of Tax
6
eCFR. 27 CFR Part 479 – Section 479.32a Reduced Rate of Tax for Small Importers and Manufacturers
7
Pay.gov. ATF Special Occupational Tax (SOT) ATF Form 5630.7
8
Bureau of Alcohol, Tobacco, Firearms and Explosives. New Mailing Addresses for Many ATF Registration Forms
9
Bureau of Alcohol, Tobacco, Firearms and Explosives. ATF Form 5630.7 Special Tax Registration and Return National Firearms Act
10
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Division
11
Office of the Law Revision Counsel. 26 USC 5871 – Penalties