Estate NFA firearms & associated ATF forms

In regards to NFA firearms, it is quite common to hear the terms “Form 4” and “Form 3”. Per the definition written by ATF:

Form 4: Application for tax paid transfer and registration of firearm used to request approval to transfer a National Firearms Act (NFA) firearm subject to transfer tax liability. Typically submitted for a transfer to an individual or legal entity such as a trust.

https://www.atf.gov/firearms/docs/form/form-4-application-tax-paid-transfer-and-registration-firearm-atf-form-53204

Form 3: This form is used to request approval to transfer a National Firearms Act (NFA) firearm from one qualified federal firearms licensee (FFL) to another qualified special taxpayer.

https://www.atf.gov/firearms/docs/form/form-3-application-tax-exempt-transfer-firearm-and-registration-special

In layman terms, a Form 4 is most commonly used to transfer an NFA firearm from a dealer to an individual, from a dealer to an entity (trust), from an individual to another individual, or from a individual/entity back to a dealer. Anytime a Form 4 is used to transfer a NFA item, a $200 tax must be paid and a tax stamp is issued. A Form 3 is most commonly used to transfer an NFA firearm between licensed dealers and no tax is levied.

In the instance of an estate, it is most common to find a NFA firearm on a Form 4 as the deceased most likely bought it from a dealer or other individual. It is rare but some estate firearms may be on a Form 3 if (and only if) the deceased was previously a licensed dealer and the retained firearm was a “Pre-1986 Dealer Sample”. "Pre-1986 Dealer Samples" can only be transfered back to another dealer.

Furthermore, speaking about estates, the executor of an estate is the person responsible for handling the transfer of estate firearms including the NFA firearms when present. If a lawful heir of the estate is interested in keeping a NFA firearm, an ATF Form 5 can be used as a one time tax exempt transfer to said individual. I will cover that more in depth on another post but here is a helpful link to an ATF document that covers that as well. https://www.atf.gov/file/97596/download

For the other NFA firearms not being kept by a lawful heir, an executor will need to file a Form 4 on each one of them to facilitate the legal transfer of said firearms to either another individual or to a licensed dealer.

I will forewarn you, there are many intricacies involved with preparing these forms when estates are involved. Submitted forms need to be filled out completely and accurately to avoid delays. You have to cross every t and dot every i. If you mess it up ATF will likely deny the application causing you to have to start over from square one. There is also a list of required documents that must be sent with a Form 4 when an estate is involved.

We specialize in dealing with NFA firearms. When we purchase them from individuals and estates, we complete all the paperwork in house, we always cover the $200 tax stamp, and we handle form submission with ATF making the process very easy and hassle free for the seller. We also work with the estate to provide specially prepared paperwork and documentation as needed to satisfy any estate related and probate requirements. We have a lot of experience with these transactions and can ensure the best odds of a quick approval. 

Selling an estate NFA firearm? Give us a call at 757-937-1803 OR send me an email at ODMFFL@GMAIL.COM for a top dollar offer today! Whether it is One or Fifty, we can handle it.

Already made a deal with an individual and need help with the paperwork? Doing a person to person NFA transfer and need help or have questions about the paperwork? Feel free to reach out and if I can help you I will!