As a Michigan NFA gun trust attorney, there are some questions that I am asked on a regular basis. I am going to try to cover them over a series of posts. The first and, by far, most common question is, “how do I apply for a tax stamp for my NFA item using my gun trust?” The “how” is heavy on the paperwork side.
If you worked with me to put your gun trust together, you must send the following to the ATF to get a tax stamp:
- A copy of the entire trust itself (this includes the trustee declarations at the end of the trust);
- The signed Assignment Page to the trust listing the make/model/serial number of the item you are purchasing or manufacturing;
- A copy of all amendments to the trust (if there are any);
- Two original double-sided ATF Form 4 (if purchasing the item or otherwise having it transferred to you) or ATF Form 1 (if manufacturing . . . for example, making a short-barreled rifle (SBR) or short-barreled shotgun (SBS) from an existing rifle or shotgun);
- A Certification of Compliance (ATF Form 5330.20); and
- A check for the tax ($200 for a Form 4 or Form 1) made out to “Bureau of Alcohol, Tobacco, Firearms and Explosives”.
Currently, all of the above should be sent by a trackable courier to the following:
National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 530298
Atlanta, GA 30353-0298
If you do not yet have a gun trust in place, do not wait any longer. Now is the time. Call me at 827-7596 and I will help you take the important step of putting a gun trust together!