How to get a suppressor tax stamp

Applying for a Suppressor Tax Stamp

To apply for a suppressor tax stamp, which is required under the National Firearms Act (NFA), you must follow a specific set of procedures. The tax stamp is a result of paying the required $200 tax for the transfer or making of any NFA item, including suppressors. Here is a step-by-step guide to applying for a suppressor tax stamp:

1. Choose the Suppressor

- Select the suppressor you wish to purchase from a licensed dealer.

2. Complete ATF Form 4

- Obtain ATF Form 4 (Application for Tax Paid Transfer and Registration of Firearm) from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) or from your dealer.

- Fill out the form in duplicate. One copy is for the ATF, and the other is for the Chief Law Enforcement Officer (CLEO) in your area.

3. Fingerprint Cards

- Obtain two FBI fingerprint cards (FD-258) and have your fingerprints taken by a qualified individual.

4. Passport Photos

- Attach two 2-inch by 2-inch passport photos to the ATF Form 4.

5. CLEO Notification

- Notify your local CLEO by providing them with a copy of the completed ATF Form 4 and your fingerprint cards.

6. Pay the Tax

- Include a check or money order for $200 payable to the Bureau of Alcohol, Tobacco, Firearms and Explosives.

7. Mail the Application

- Mail the completed ATF Form 4, fingerprint cards, passport photos, and the tax payment to the address listed on the form.

8. Wait for Approval

- After the ATF processes your application, they will return one stamped copy of the ATF Form 4 to you. This process can take several months.

9. Take Possession

- Once you have received the approved ATF Form 4 with the tax stamp, you can take possession of the suppressor from your dealer.

Additional Information

- Ensure that you comply with all state and local laws regarding suppressor ownership.

- Keep the approved Form 4 with the tax stamp with the suppressor at all times.

Confidentiality and Legal Representation

- If you require assistance or representation during this process, you may use [Form 2848], Power of Attorney and Declaration of Representative, to authorize an individual to represent you before the IRS or ATF.

- Your tax information and any disclosures made during this process are protected under IRC Section 6103 and can only be shared with state agencies or law enforcement under specific circumstances as outlined in the provided information.

Please note that while the provided information from the IRS website primarily discusses tax return information disclosure laws, the process of applying for a suppressor tax stamp is governed by the ATF and falls under the NFA regulations. The steps outlined above are based on the standard procedure for obtaining an NFA tax stamp for a suppressor.

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Sources:

Disclosure Laws - Internal Revenue Service 2024-08-01