What is Required for a Tax Free Heir Transfer for NFA Firearms?

What is Required for a ATF 5320.5 Application for Tax Exempt Transfer and Registration of NFA Firearms?

In this article we discuss what is required to use the ATF 5320.5 Application for Tax Exempt Transfer and Registration of Firearm.  If you are trying to transfer your NFA firearm with the the ATF 5320.5 - ATF Form 5 application as an heir, you will need to submit additional paperwork and need to understand the process involved.  The executor of the estate will be require to sign and fill out boxes 9 through 11 of the ATF 5320.5.  The executor of the estate will hold onto the NFA firearm that is being applied to transfer until the ATF 5320.5 application has been approved.  At that point the individual, trust or legal entity named in box 2a. will be able to take possession of the NFA firearm from the executor.  If you are the executor and the heir, then you will be able to take possession of the NFA firearm, while the ATF 5320.5 form is being approved.  The average approval time for the ATF 5320.5 is one month.  

The ATF 5320.5 document download links are below:

If in box 1 of the ATF 5320.5 you are checking the "Firearm is being transferred to a lawful heir or by operation of law" box then the below will apply to you.  When this box is checked you will need to supply the ATF with additional paperwork with your ATF 5320.5 paperwork.

• Death Certificate:  You will need to include a death certificate of the person named in box 3a of your ATF 5320.5 application. 
• Will or Gun Trust paperwork:  You will need to include a copy of the will or trust paperwork that names you as the beneficiary.  The name of the beneficiary should match the box in 2a.  If you are using a trust to transfer the NFA firearm then your information (as a beneficiary) will be used on the ATF 5320.23 Responsible Person Questionnaire paperwork.

Information located within this article is current as of December, 2018. Information located within this article is an original guide created by National Gun Trusts and not to be cited or used without the written permission of National Gun Trusts.