OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

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

OMB 1140-0090 · DOJ/ATF.

OMB 1140-0090

ATF has been collecting Special Occupational Taxes (SOT) under the National Firearms Act (NFA) (Title 26, USC Chapter 53). Firearms dealers, manufacturers, and importers must pay this tax in order to conduct multiple transfers of specified weapons (such as machine guns) within the tax year.

The latest form for National Firearms Act (NFA) - Special Occupational Taxes (SOT) expires 2026-11-30 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Form and Instruction
Supplementary Document
Supporting Statement A
All Historical Document Collections
Approved without change
 Revision of a currently approved collection 2023-09-29
Approved without change
 No material or nonsubstantive change to a currently approved collection 2021-01-11
Approved without change
 Extension without change of a currently approved collection 2020-07-31
Approved without change
 No material or nonsubstantive change to a currently approved collection 2018-11-08
Withdrawn and continue
 No material or nonsubstantive change to a currently approved collection 2018-10-16
Approved without change
 Extension without change of a currently approved collection 2017-05-31
Approved without change
 No material or nonsubstantive change to a currently approved collection 2017-04-27
Approved without change
 Extension without change of a currently approved collection 2014-03-25
Approved without change
 Extension without change of a currently approved collection 2011-01-28
Approved with change
 Extension without change of a currently approved collection 2007-11-16
Approved without change
 Extension without change of a currently approved collection 2004-09-29
Approved without change
 New collection (Request for a new OMB Control Number) 2004-03-17