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So the answer is?
@slimer13 is correct. A resident of one state directly transferring a handgun to the resident of another would be a Federal offense under the Gun Control Act of 1968 (relevant section of said law here). The ATF FAQ the aforementioned member posted spells it out:
Generally, for a person to lawfully transfer a firearm to an unlicensed person who resides out of State, the firearm must be shipped to a Federal firearms licensee (FFL) within the transferee's State of residence. The transferee may then receive the firearm from the FFL upon completion of an ATF Form 4473 and a NICS background check.
Best wishes.