Appendix A

This appendix provides information about ATF forms you may have to use to report certain excise taxes not covered in this publication.

Bureau of Alcohol, Tobacco, and Firearms (ATF). If you need forms or more information about the ATF forms, write to or call: National Revenue Center Special Occupational Tax 550 Main Street Cincinnati, OH 45202 (513) 684-2979 or 1-800-937-8864 National Revenue Center Excise Tax 550 Main Street Cincinnati, OH 45250-3263 (513) 684-3334 or 1-800-398-2282

ATF Form 5630.5: Alcohol, Tobacco; ATF Form 5630.7: Firearms

A number of excise taxes apply to alcoholic beverages, tobacco products, and firearms. If you produce, sell, or import guns, tobacco, or alcoholic products, or if you manufacture equipment for their production, you may be liable for one or more excise taxes. Use Form 5630.5 (Alcohol, Tobacco) or Form 5630.7 (Firearms), Special Tax Registration and Return, to register your place of business and pay an annual tax. The businesses covered by Form 5630.5 include the following.

• Brewers and dealers of liquor, wine, or beer.
• Distillers, importers, wholesale and retail dealers of distilled spirits.
• Manufacturers who use alcohol to produce nonbeverage products.
• Importers and wholesalers of imported perfumes.

The businesses covered by Form 5630.7 include manufacturers, importers, and dealers in firearms (National Firearms Act).

ATF Form 5300.26: Firearms

Use ATF Form 5300.26, Federal Firearms and Ammunition Excise Tax Return, to determine your firearms excise tax liability. Mail all domestic firearms excise tax returns to the special purpose post office box (lockbox) as indicated on the return form. File returns for Puerto Rico and Virgin Islands with the Chief, Puerto Rico Operations, Alcohol, Tobacco, and Firearms.

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