Get ATF 5630.7 2007-2023

Make your check or money order payable to "Bureau of Alcohol, Tobacco, Firearms and Explosives", Write your Employer Identification Number on the check and send it with the return to Bureau of ATF, Attention NFA, P.O. Box 403269, Atlanta, GA 30384-3269.

Form 2, like Form 1, is filed when creating an NFA-regulated weapon. The difference is that this form is used by FFL holders and the average citizen will never need to fill out Form 2.

Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986.

Class 2 SOT is a manufacturer of NFA items. This means you can build NFA items subject to ATF oversight and policy, even machine guns!

The NFA restricts transfers of weapons. Normally we would not think of loaning a firearms or placing it in the hands of another person as a transfer, but under a more complete analysis, letting someone else use your silencer or other NFA firearm, is in fact a transfer and a violation of the National Firearms Act.

Also known as “Notice of Firearms Manufactured or Imported” the ATF Form 2 is filed by an SOT when they want to manufacture or import an NFA item they are licensed to handle. This form is interesting because it is the only way new machine guns can be manufactured in the US and any imported.

For any NFA firearm, you can let other people use the trust as long as you are supervising them. The rule of thumb is to keep the firearm within your line of sight. For example, if you are shooting at a range, you can let your son shoot the firearm as long as you are standing there with him.

SOT License – What is it? A special Occupational Taxpayer (“SOT”) is something that a Federal Firearm License (“FFL”) holder becomes to engage in certain business activities with National Firearms Act (“NFA”) firearms (also called Title II firearms) like short barreled rifles, silencers, and more.