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TRANSFER OF A NATIONAL FIREARMS ACT FIREARM TO A CORPORATION OR OTHER LEGAL ENTITY
ATF has been increasingly asked questions about the procedures for the transfer of a National Firearms Act (NFA) firearm to a corporation or other legal entity, such as a trust, that is not a Federal firearms licensee (FFL).
When transferring a firearm to a corporation or legal entity you must use an ATF Form 4 Application for Tax Paid Transfer of a Firearm.
The FFL will identify the corporation or other entity on the Form 4 application by the legal name as the transferee. No individual name, such as the name of the president of the corporation, shall be included in identifying the transferee.
The Articles of Incorporation or other documentation establishing the legal entity must be included with the Form 4 application. The documentation must identify a point of contact for the corporation or other entity and must be sufficient for ATF to establish the legitimacy of the existence of the corporation or other entity.
If the firearm being transferred is a machinegun, short-barreled rifle, short-barreled shotgun, or destructive device, an officer or director of the corporation or other entity must complete item 15 on the reverse side of the Form 4.
Items 13, 14, 16, and 17 of the Form 4 do not require completion for a transfer to a corporation or other entity nor is the submission of ATF F 5330.20, Certification of Compliance with 18 U.S.C. 922(g)(5)(, required.
Procedure after approval
Approved NFA transfers are exempt from the NICS background check. So, when the FFL arranges for the disposition of the NFA firearm to a representative of the corporation or other entity, only the ATF Form 4473, Firearms Transaction Record, must be completed by the representative of the corporation or other entity.
All other recordkeeping requirements of the Gun Control Act must be met.
I'd still send it.
And I did not send it.