OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

National Firearms Act (NFA) - Special Occupational Taxes (SOT)

ICR 202012-1140-002 · OMB 1140-0090 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form ATF F 5630.5RC National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction Modified Missing upstream
Non Substantive Change for ATF Form 5630.7 12.23.2020.docx Justification for No Material/Nonsubstantive Change Uploaded 2021-01-11 Repair queued
26 USC 5801 Imposition of Tax 12.31.2018.pdf Supplementary Document Uploaded 2020-07-31 Repair queued
Justification for OMB 1140-0090 7.22.2020.pdf Supporting Statement A Uploaded 2020-07-31 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
12883 National Firearms Act (NFA) - Special Occupation Taxes (SOT) Form and Instruction Modified
ICR Details
1140-0090 202012-1140-002
Received in OIRA 202007-1140-008
DOJ/ATF
National Firearms Act (NFA) - Special Occupational Taxes (SOT)
No material or nonsubstantive change to a currently approved collection   No
Regular 01/11/2021
  Requested Previously Approved
09/30/2023 09/30/2023
20,000 20,000
6,416 6,416
12,000 12,000
This information collection requires that all new business owners who are subject to the Special Occupational Taxes (SOT) under the National Firearms Act (NFA) complete the Special Tax Registration and Return National Firearms Act (NFA) - ATF Form 5630.7. Taxpayers will also receive prepopulated printed copies of both the NFA Special Tax Renewal Registration and Renewal - ATF Form 5630.5R and the NFA Special Tax Location Registration Listing - ATF Form5630.5RC, so they can validate/correct their information and remit the required payment for the applicable tax year.
US Code: 26 USC Chapter 53 Part 1 Name of Law: Special (Occupational) Taxes
  
None
Not associated with rulemaking
  85 FR 30986 05/21/2020
85 FR 45927 07/30/2020
No
  Total Request Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 20,000 20,000 0 0 0 0
Annual Time Burden (Hours) 6,416 6,416 0 0 0 0
Annual Cost Burden (Dollars) 12,000 12,000 0 0 0 0
No
No
The adjustments associated with the collection include an increase in the total respondents and total burden hours by 13,650 and 4,328 respectively, since the last renewal in 2017. Due to more respondents, the public cost burden has also increased by $ 8, 953.
$2,000
No
    No
    No
No
No
No
No
James Chancey 304 616-4500
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
01/11/2021