U.S. Department of Justice

Bureau of Alcohol, Tobacco, Firearms and Explosives

Federal Firearms Licensee 

Quick Reference and Best 

Practices Guide 

1972

1

The Importance of Compliance with 

Federal Firearms Laws & Regulations

Every day, ATF’s Industry Operations Investigators 

(IOIs) assist FFLs and help them understand and 

follow the rules for conducting a firearms business. 

Whether it is with the proper procedures for 

recordkeeping or the laws for transferring a firearm, 

IOIs ensure that FFLs comply with the laws and 

regulations. 

IOIs inspect your business to ensure compliance 

with the Federal law and regulations. It is vital 

that you comply with all laws and regulations, 

both to maintain your license and protect your 

community from violent crime. We encourage you 

to contact ATF if you have any questions about your 

responsibilities as an FFL.

To learn more about the laws and regulations, 

safety and security recommendations, and training 

opportunities, we encourage you to read the 

following publications found at www.atf.gov:

Federal Firearms Regulations Reference Guide, 

ATF Publication 5300.4

Safety and Security Information for Federal 

Firearms Licensees, ATF Publication 3317.2

Don’t Lie for the Other Guy Publications

Having conducted thousands of inspections over the 

years, ATF has compiled a list of the more common 

issues encountered by licensees. 

Ten Violations Having an Impact on 

Public Safety 

1. Failure to Obtain a Form 4473—Firearms 

Transaction Record When Required.

2. Failure to Obtain a Complete and Correct 

Form 4473.

3. Failure to Conduct a Background Check 

When Required.

4. Sale or Transfer of a Firearm to Prohibited 

Person.

5. Improper Sale to a Non-Resident.

6. Failure to Obtain Appropriate Identification 

Documents.

7. Failure to Record Complete and Accurate 

Acquisition and Disposition Information.

8. Failure to Report the Sale of Multiple 

Handguns.

9. Failure to Report Lost or Stolen Firearms.

10. Providing False Information.
2

Your License

For the purposes of this publication, a Federal firearms 

licensee is referred to as ‘you,’ ‘a licensee,’ and an 

‘FFL.’ You should examine your license carefully to 

make sure all of the information is correct. If you find an 

error, return the license to the Chief, Federal Firearms 

Licensing Center (FFLC), for correction.

You must keep your license posted and readily available 

for inspection by any ATF officer. Use a certified copy 

of your license (make a copy of the unsigned original and 

sign it) to make firearms purchases. Mailed, faxed, or 

scanned copies of certified copies are acceptable.

Expiration and Renewal of Your License

Your Federal firearms license is in effect until the 

expiration date on the license, unless terminated sooner. 

It covers business operations only at the location on the 

license or at a qualifying gun show or event in the State 

where you are licensed. 

ATF will send a renewal application to you about 

60 days before the expiration date on your license. If 

you have not received your renewal application 30 days 

before the license expiration date, please contact the 

FFLC toll-free at 1-866-662-2750. You should also call 

if you no longer wish to be licensed. 

To renew, you must complete and send the application, 

with the required fee attached, to the address specified 

on the form before the license expiration date. If you file 

your renewal before the license expiration date, you may 

continue to operate until you receive your new license. 

If the new license does not arrive by your expiration 

date, ATF will issue a Letter of Continuing Authority to 

Operate (LOA) to establish proof of your licensed status 

to other FFLs. 

Changing Your Mailing Address or the 

Address of Your Premises

If you intend to change the location of your business 

premises: Notify the Chief, FFLC, at least 30 days 

before moving your business to a new address by 

filing ATF Form 5300.38-Application for an Amended 

Federal Firearms License. Your original license must be 

submitted for changes to reflect the new address.

You may not operate as an FFL at a new address until 

you have received the amended license from ATF.

If your mailing address changes: Because all ATF 

correspondence is mailed to the mailing address on your 

license, any changes require you to notify the Chief, 

FFLC, as soon as possible by sending a letter advising of 

the new mailing address to:

244 Needy Road

Martinsburg, WV 25405.

If You Intend to Change Your Business 

Structure

Because a license is not transferable, a successor buying, 

leasing, or otherwise acquiring the firearms operations of 

an FFL must obtain a new license. For example, if a sole 

proprietor forms a Limited Liability Corporation (LLC), 

the LLC must obtain a new license. The LLC cannot 

operate using the sole proprietor’s license.

If there is a change of control of a FFL by stock purchase 

or otherwise, the licensee must notify ATF in writing 

within 30 days of the change. Upon renewal, the 

corporation must file a new Application for Firearms 

License (ATF F 5310.12, ATF Form 7) and provide 

information on all new responsible persons.

FFLs may report new responsible persons by filing a 

letter with the Chief, FFLC. The letter must provide all 

of the identifying information for the new responsible 

person(s) as required on ATF Form 7. The letter must 

be accompanied by a current picture of the responsible 

person and fingerprints submitted on an FBI Fingerprint 

Card (FD-258).

ATF Forms 4473

You must obtain a completed Firearms Transaction 

Record (Form 4473) for each and every sale or 

other transfer of a firearm to a non-licensee. It is 

your responsibility to ensure that each Form 4473 is 

completed correctly in accordance with the instructions 

on the form. The correct completion of these forms 

enhances traceability of firearms. 

Correctly completing ATF Forms 4473 is one of the most 

important things you can do to ensure that ATF can trace 

crime guns.

This form must be completed when you:

1. sell or trade a firearm;

2. return a consignment firearm;

3. return a pawned firearm;

4. loan or rent a firearm for use off of your licensed 

premises; or
3

5. otherwise transfer a firearm to a non-licensed person.

Note: You must transfer the firearm to the person who 

completed the Form 4473 and NOT to a spouse, relative, 

or other representative of that person.

Exceptions to the ATF Form 4473 Requirement:

You are not required to obtain a Form 4473 for the 

following sales and other transfers:

1. Transfer of a firearm to another FFL (including 

collectors when transferring a Curio & Relic 

firearm);

2. The return of a repaired firearm to the person from 

whom it was received;

3. The sale of a firearm to a law enforcement agency 

or to a law enforcement officer for official duties 

if the transaction meets the requirements of 27 CFR 

§478.134, discussed on pages 7 and 8; or

4. Transfer of a replacement firearm of the same 

kind and type to the person from whom a firearm was 

received.

Transferee’s Sections of Form 4473:

It is YOUR responsibility to make sure that the buyer 

or other transferee provides ALL information required 

in Section A (Items 1 to 17), and Section C (Items 24 

and 25), if applicable, of the Form 4473 BEFORE you 

transfer the firearm. The buyer must personally complete 

Sections A and C.

Licensee’s Sections of Form 4473:

You must fully and correctly provide ALL information 

required in Section B (Items 18 to 23) and Section D 

(Items 26 to 36) of the Form 4473. This information 

must be recorded on the Form 4473 and not merely be 

contained in attached or other available documents. 

If information required on the Form 4473 is also 

contained on a State firearms transfer document or other 

record, you must still enter the information on the Form 

4473, even if that means entering the same information 

on two or more forms. However, you may attach 

photocopies of additional documentation provided by 

legal aliens rather than record the type of documentation 

in response to Items 20b and 20c.

Errors and Omissions on the Form 4473:

If, after the firearm has been transferred, you discover 

that the Form 4473 is incomplete or was improperly 

completed, do not alter the original. Instead, you should 

make a photocopy of the inaccurate Form 4473. Only the 

buyer or transferee may make changes or corrections to 

Sections A and C of the photocopy. You or an authorized 

representative must make any changes or corrections to 

Sections B and D of the photocopy. Do NOT make the 

changes on the original Form 4473. Attach the corrected 

photocopy to the original Form 4473 and retain as part of 

your records.

ATF suggests that you consider implementing a 

secondary review procedure in which another employee 

reviews Forms 4473 for errors and omissions prior to 

transferring a firearm.

Background Checks

You must conduct a National Instant Criminal 

Background Check System (NICS) check or appropriate 

State background check for each and every sale or other 

transfer of a firearm to a non-licensee. The NICS or State 

background check ensures that any person who purchases 

a firearm from you may lawfully possess firearms. A 

NICS or State background check MUST be conducted 

before:

1. The sale or trade of a firearm;

2. The return of a consigned firearm;

3. The redemption of a pawned firearm;

4. The loan or rental of a firearm for use off of your 

licensed premises; or

5. Any other non-exempt transfer of a firearm. 

Failure to conduct a background check has a significant 

impact on public safety. You could be fined, have your 

license suspended or revoked, or be prosecuted.

Note: You may only deliver the firearm to the person 

on whom the NICS or State background check was 

conducted and NOT a spouse, relative, or other 

representative of that person.

Exceptions to the Background Check 

Requirement:

You are NOT required to conduct a NICS or State 

background check with respect to the following:

1. The sale or transfer of a firearm where the transferee 

presents a valid State permit/license from the State 

in which your licensed premises is located AND 

the State permit or license is recognized by ATF as a 

qualifying alternative to the background check 

requirement;

2. The transfer of a firearm to another FFL (including 

collectors when transferring a Curio & Relic firearm);

3. The return of a repaired firearm to the person from 

whom it was received;
4

4. The sale of a firearm to a law enforcement agency 

or a law enforcement officer for official duties if the 

transaction meets the specific requirements of 

27 CFR §478.134 (discussed on page 13);

5. The transfer of a replacement firearm of the same 

kind and type to the person from whom a firearm was 

received;

6. The transfer of a firearm that is subject to the 

National Firearms Act if the transfer was 

pre-approved in writing by ATF.

Prohibited Transfers

You MAY NOT sell or transfer a firearm or ammunition 

to any person you know or have reasonable cause to 

believe is prohibited from possessing or receiving a 

firearm. Do not sell or otherwise transfer a firearm and 

do not contact NICS if you have reason to believe that 

a person seeking to obtain a firearm is prohibited from 

receiving or possessing a firearm.

Note: If a person answers “No” to Item 11.a or 12 of 

Form 4473, or answers “Yes” to one or more questions 

in Items 11.b through 11.l of Form 4473, that person has 

given you reason to believe he or she is prohibited and 

the transaction must be stopped.

You MAY NOT sell or transfer a firearm or ammunition 

to any of the following prohibited persons or in the 

following circumstances:

1. Straw Purchaser: A “straw purchaser” is a person 

 who is not the “actual buyer” of the firearm; that is, 

 a person who obtains a firearm for another person. 

 Straw purchases are a primary source of firearms 

 used in crime. If you suspect that a transaction is 

 a straw purchase or there are suspicious circum- 

 stances surrounding the potential sale—such as one 

 person picking out the firearm, handling the firearm, 

 and providing the payment for the firearm while 

 another person completes the Form 4473—you 

 should not sell the firearm. Similarly, if one person 

 attempts to purchase a firearm, NICS denies or 

 delays the attempted purchase, and another person 

 with him or her attempts to buy the same firearm, 

 you must not complete this sale.

2. Person Under Indictment: A person “under indict-

 ment” includes any person who has been charged 

 by indictment or information in any court with a 

 crime for which he or she may be sentenced to a 

 term of imprisonment exceeding 1 year.

3. Person Convicted of a Crime Punishable by 

 Imprisonment for a Term Exceeding 1 Year: 

 This prohibited person category includes any 

 person who has been convicted of a felony or other 

 crime for which the person could have been sen- 

 tenced to imprisonment for a term exceeding 

 1 year—EVEN if the court actually placed the 

 person on probation or sentenced the person to a 

 term of imprisonment for 1 year or less.

4. Fugitive from Justice: A fugitive from justice is a 

 person who has fled from any State to avoid prose- 

 cution for a crime (felony or misdemeanor) or to 

 avoid giving testimony in any criminal proceeding.

5. Unlawful Drug User or Drug Addict: This 

 prohibited person category includes any person 

 who unlawfully uses—or is addicted to—marijuana, 

 depressants, stimulants, narcotic drugs, or other 

 controlled substances. Alcohol is NOT considered a 

 controlled substance.

6. Adjudicated Mental Defective or Person 

 Involuntarily Committed to a Mental Institution:

 This prohibited person category includes any person 

 who has EVER been adjudicated by a court, board, 

 commission, or other lawful authority to be, as a 

 result of marked subnormal intelligence or mental 

 illness, incompetency, condition, or disease, a dan- 

 ger to himself or herself or to others or to lack the 

 mental capacity to contract or to manage his/or 

 her own affairs. This category also includes any 

 person who has been subject to a finding of insanity 

 in a criminal case, including a finding that he or she 

 is incompetent to stand trial. Also included is any 

 person who has EVER been formally committed to 

 a mental institution by a court or other lawful autho-

 rity. This category does NOT include a person com- 

 mitted to a mental institution solely for observation 

 or a person who was voluntarily admitted to a 

 mental institution.

7. Person Dishonorably Discharged from the 

 Military: A person is considered dishonorably 

 discharged only if he or she was separated from the 

 Armed Forces of the United States as a result of a 

 dishonorable discharge or a dismissal adjudged by 

 a general court-martial. This prohibition does NOT 

 include persons with a bad conduct discharge or any 

 other less than honorable discharge.

8. Person Subject to a Restraining Order: This 

 prohibited person category includes any person 

 who is currently subject to a court order that 
5

 restrains the person from harassing, stalking, or 

 threatening an intimate partner, child of the per- 

 son, or child of the intimate partner OR engaging in 

 other conduct that would place the intimate partner 

 in reasonable fear of bodily injury to the intimate 

 partner or child. The court order must meet the 

 specific requirements of 18 U.S.C. §922(g)(8) to 

 be prohibiting.

9. Person Convicted of a Misdemeanor Crime of 

 Domestic Violence: This prohibited person cate- 

 gory includes any person who has EVER been 

 convicted in any court of a misdemeanor crime 

 of domestic violence regardless of the title of the 

 offense. The offense must meet the definition of 

 “misdemeanor crime of domestic violence” in 

 18 U.S.C. § 921(a)(33). Note: Unlike other prohi- 

 bited person categories, law enforcement officers 

 purchasing firearms for official use are NOT exempt 

 from this prohibited person category.

10. Person who has Renounced U.S. Citizenship: 

 A person has renounced his or her United States 

 citizenship if he or she takes formal steps to re- 

 nounce her/his citizenship before a diplomatic or 

 consular officer or before an officer designated by 

 the Attorney General during a time of war.

11. Aliens Illegally or Unlawfully in the United 

 States: This prohibited person category includes 

 any person who unlawfully entered the United 

 States or who illegally remains in the United States 

 after his or her authorized period of stay has expired.

11a. Nonimmigrant Aliens: A nonimmigrant alien is an 

 alien who is lawfully in the United States on a tem- 

 porary basis for purposes of travel, business, study, 

 etc. The term does NOT include a permanent resi- 

 dent alien (someone who possesses a “green card.”) 

 A nonimmigrant alien may only purchase or receive 

 a firearm if he or she: (a) was admitted to the United 

 States for lawful hunting or sporting purposes or 

 presents a valid hunting license or permit issued 

 by a State; (b) qualifies as a foreign diplomat, offi- 

 cial, or law enforcement officer as defined at 

 18 U.S.C. § 922(y)(2); or (c) has received a waiver 

 of the prohibition from the Attorney General.

12. Sale of a Firearm or Ammunition to a Person 

 Under Age 18: You may not sell or deliver a fire- 

 arm or ammunition to a person you know or have 

 reasonable cause to believe is less than 18 years old.

13. Sale of a Handgun or Handgun Ammunition to 

 a Person Under Age 21: You may not sell or de- 

 liver a firearm other than a rifle or a shotgun—or 

 ammunition other than rifle or shotgun ammuni- 

 tion—to a person who you know or have reasonable 

 cause to believe is less than 21 years old. A firearm 

 frame or receiver is not a rifle or shotgun and may 

 not be sold to a person under 21 years old.

14. Sale in Violation of State Law or Published 

 Ordinance: You may not sell or deliver a firearm to 

 any person in any State where the purchase or pos- 

 session would be in violation of a State law or 

 published ordinance.

We recommend that you refer to the most recent 

edition of ATF’s State Laws and Published 

Ordinances–Firearms. 

Age Restrictions

As noted above, under Federal law, the minimum age 

to purchase firearms and ammunition from an FFL is 

18. If the firearm is other than a rifle or a shotgun—or 

ammunition for other than a rifle or a shotgun—the 

minimum age is 21 [18 U.S.C. 922(b)(1)]. However: 

1. You may sell ammunition that is interchangeable 

between rifles and handguns to a buyer who is at least 

18 years of age if you are satisfied that he or she 

will use the ammunition in a rifle.

2. Regardless of less restrictive State and local age 

requirements for firearms and ammunition purchases, 

you must adhere to the above Federal mininum age 

provisions.

Transfers Between Licensees 

Generally, FFLs may transfer firearms to other FFLs, 

including interstate transfers, without completing 

Form 4473 for these transactions. In these instances, the 

following procedures must be followed: 

1. Transactions between licensees must be recorded in 

the bound book (Acquisition and Disposition or 

A&D) records of both licensees.

2. The FFL who is buying the firearm must furnish a 

certified copy of their license to the selling FFL prior 

to the transfer of any firearm. This certified copy 

may be emailed or faxed.
6

State Residency Requirements

Generally, you MAY NOT sell or transfer a firearm to 

a non-licensee who resides outside the State in which 

your licensed premises is located. A person’s State of 

residence is the State in which the person resides and the 

person is present with the intent of making a home in that 

State.

Military members on active duty and legal aliens 

have special residency considerations. 

A member of the Armed Forces on active duty is a 

resident of the State in which his or her permanent duty 

station is located. FFLs may accept electronic permanent 

change of station (PCS) orders, accompanied by a valid 

military identification card, to establish residency for an 

active duty military member of the Armed Forces.

A buyer who is not a citizen of the United States must 

provide additional documentation (beyond a valid 

Government-issued photo identification that contains 

the buyer’s name, residence address, and date of 

birth) to establish that he or she has resided in a State 

continuously for at least 90 days immediately prior to the 

date of the sale or delivery of the firearm. Examples of 

acceptable documentation include, but are not limited to, 

utility bills, bank statements, rent receipts, and mortgage 

payments. This original documentation must contain the 

buyer’s name (not the name of someone they are living 

with) and home address.

Permitted Sales to Non-Residents of Your State

You may sell a firearm to a person who does not reside 

in your State by shipping the firearm to a licensed 

dealer in the buyer’s State of residence and having the 

buyer take possession of the firearm from that licensee. 

The licensed dealer in the buyer’s State of residence is 

responsible for the Form 4473 and NICS background 

check. Your A&D records should reflect the transfer to 

the out-of-State FFL and not to the end purchaser.

You may make an over-the-counter sale of a rifle or 

shotgun to a non-resident if the transaction complies with 

all the laws of your State and the laws of the buyer’s 

State. 

We recommend that you refer to the most recent edition 

of ATF’s State Laws and Published Ordinances–

Firearms, prior to consummating an over-the-counter 

sale of a rifle or shotgun to an out-of-State resident.

General Identification Requirements

You MUST verify the identity of each non-licensee 

buyer by examining the person’s identification 

document(s) prior to transferring a firearm. A proper 

“identification document” is:

1. A document containing the name, residence address, 

date of birth, and photograph of the person;

2. A document that was made or issued by or under 

the authority of the U.S. Government, a State or local 

government, or a foreign government;

3. A document that is of a type commonly accepted for 

the purpose of identification of individuals.

Common examples of acceptable identification 

documents are a valid driver’s license or a valid State 

identification card issued in lieu of a driver’s license. 

Social security cards are not acceptable because they 

do not contain a residence address, date of birth, or 

photograph. However, a firearms buyer may be identified 

by any combination of documents which together 

contain all of the required information (as long as all the 

documents are Government issued): name, residence 

address, photograph, and date of birth.

Military members and legal aliens may have 

special identification document considerations.

No additional valid identification documentation 

is required of an active-duty member of the Armed 

Forces or a legal alien if he or she possesses a valid 

identification document (e.g., driver’s license) that 

contains his or her name, residence address, date of 

birth, and photograph and is issued by the State in 

which your business premises is located. If a member 

of the Armed Forces or a legal alien does not possess 

a valid, State-issued identification document with the 

necessary information, you may accept a combination 

of valid Government-issued documents to satisfy 

the identification document requirement. A member 

of the Armed Forces on active duty may satisfy the 

identification document requirement by presenting his or 

her military identification card along with official orders 

showing his or her permanent duty station.
7

Nonimmigrant Aliens Purchasing and 

Renting Firearms from an FFL for 

Possession in the United States

Nonimmigrant aliens generally MAY NOT receive or 

possess firearms or ammunition in the United States. 

However, a nonimmigrant alien lawfully admitted to 

the United States may receive or possess firearms or 

ammunition if he or she fits within one of the exceptions 

to the nonimmigrant alien prohibitions. These exceptions 

apply to an alien who has been lawfully admitted into the 

United States under a nonimmigrant visa, if that alien is:

1. Admitted to the United States for lawful hunting or 

sporting purposes or is in possession of a hunting 

license or permit lawfully issued in the United States;

2. An official representative of a foreign government 

who is (a) accredited to the U.S. Government or the 

Government’s mission to an international organization having its headquarters in the United States; or 

(b) en route to or from another country to which that 

alien is accredited if the firearm is being possessed 

or received in the representative’s official capacity;

3. An official of a foreign government or a distinguished foreign visitor who has been so designated 

by the Department of State; or

4. A foreign law enforcement officer of a friendly 

foreign government entering the United States on 

official law enforcement business.

Any individual who has been admitted to the 

United States under a nonimmigrant visa may receive 

a waiver after submitting a petition to and obtaining 

approval from ATF. 

In addition to meeting at least one of the exceptions for 

nonimmigrant aliens, buyers must also satisfy the legal 

residency requirements, as discussed below. 

A nonimmigrant alien must provide the required 

Government-issued photo identification document(s) and 

documentation establishing residency in your State for 

90 days immediately before the sale or transfer of the 

firearm. He or she must also provide documentation of 

his or her hunting license or permit, Attorney General 

waiver, or documentation for any other exception. 

Note: You may attach a photocopy of the additional 

documents provided rather than record the type of 

documentation in Items 20c and 20d of the ATF Form 

4473.

If a nonimmigrant alien meets these criteria and 

residency requirements and a properly completed NICS 

check is conducted by the FFL, then the alien is eligible 

to purchase a firearm from an FFL.

Sales of Firearms to Law Enforcement 

Officers

Section 925(a)(1) of the GCA generally exempts law 

enforcement agencies from the transportation, shipment, 

receipt, possession, or importation controls of the GCA 

when firearms or ammunition are to be used for official 

agency business.

In this regard, law enforcement officers purchasing 

firearms for official duty need to provide certain 

documentation. If a law enforcement officer is issued a 

certification letter on official agency letterhead signed 

by a person in authority within the agency (other than 

the person purchasing the firearm) stating that the 

officer will use the firearm in official duties and that 

a records check reveals that the purchasing officer has 

not been convicted of a misdemeanor crime of domestic 

violence, then the officer may purchase the firearm for 

official use. There are no restrictions as to the purchasing 

officer’s State of residence or agency location. You are 

not required to prepare a Form 4473 for the transaction 

or to conduct a NICS Check; however, the disposition to 

the officer must be entered into your A&D records, and 

the certification letter from the officer must be retained 

as part of your required records.

ATF considers the following as persons having authority 

to certify the eligibility of law enforcement officers:

1. In a city or county police department, the director of 

public safety or the chief or commissioner of police.

2. In a sheriff’s office, the sheriff.

3. In a State police or highway patrol department, the 

superintendent or the supervisor in charge of the 

office to which the State officer or employee is 

assigned.

4. In Federal law enforcement offices, the supervisor 

in charge of the office to which the Federal officer or 

employee is assigned.

Certification letters may be signed by persons other than 

those listed above, provided there is a proper delegation 

of authority. Because individual circumstances vary, 

FFLs with any questions are encouraged to check 

with their local ATF field office before accepting 

certifications letters from other officials.
8

Sales to Members of the Armed Forces

A member of the Armed Forces on active duty is a 

resident of the State in which his or her permanent 

duty station is located. However, if a military member 

maintains a home in one State and has a permanent duty 

station in a another State to which he or she commutes 

each day, the military member has two States of 

residence and may purchase a firearm in either State—

and must list both the residence address and permanent 

duty station in Item 2 on the Form 4473.

A military member on active duty must present either a 

current driver’s license or State identification card from 

your State, or a copy of the official orders showing the 

military member’s permanent duty station in your State 

along with a military photo identification card, an out-ofState driver’s license, or an out-of-State identification 

card.

ATF has determined that you may accept electronic 

Permanent Change of Station (PCS) orders. You are 

reminded to exercise due diligence to ensure that these 

electronic orders reflect a PCS, not a temporary move or 

deployment (TDY) and that the dates of the transfer are 

identified on the document and are inclusive of the date 

of the attempted firearm acquisition. You are required to 

verify the identity of the transferee by examining a valid 

identification document.

Acquisition and Disposition (A&D) Record

You MUST at all times maintain on your licensed 

premises A&D records that document the acquisition and 

disposition of firearms. The A&D record must include 

information about the acquisition and disposition of 

ALL firearms for sale or trade, consignment firearms, 

pawned firearms, repair firearms (if sent for repairs or 

kept overnight), replacement firearms, firearms loaned 

or rented for use off your licensed premises, and all other 

acquisitions and dispositions of firearms. All firearms 

that you acquire must be documented in your A&D 

record.

Note: You may maintain a computerized A&D record 

if the record meets the criteria outlined in ATF Ruling 

2008-2.

Required Acquisition Information

For each firearm you acquire, you must completely and 

accurately record all of the following information in your 

A&D record:

1. The date of receipt of the firearm;

2. The name and address of the non-licensee or the 

name and FFL license number of the licensee from 

whom you received the firearm;

3. The name of the manufacturer and importer (if any) 

of the firearm;

4. The model of the firearm;

5. The serial number of the firearm;

6. The type of firearm (pistol, revolver, rifle, shotgun, 

receiver, frame, etc); and

7. The caliber or gauge of the firearm.

Required Disposition Information

For each firearm you sell or otherwise dispose of, you 

must completely and accurately record the following 

information in your bound book:

1. The date of sale or other disposition of the firearm;

2. The name and address of the non-licensee or the 

name and FFL license number of the licensee to 

whom the firearm was transferred.

Alternatively, if you file your Forms 4473 in numerical 

order, you may record your internal Form 4473 number 

in the A&D record in lieu of recording the name and 

address of the non-licensee to whom you sold or 

transferred the firearm.

Time Requirements for Recording 

Acquisition Information

The required acquisition information must be recorded 

in your A&D record no later than the close of the next 

business day following the date of acquisition. However, 

if you maintain a commercial record of the acquisition, 

and the commercial record meets the requirements of 

27 CFR §478.125(g), you may delay the recording of the 

acquisition information in your bound book for 7 days 

following the date of acquisition. Note: If the acquisition 

information is not entered in the A&D record prior to the 

sale or other disposition of the firearm, you must enter 

the acquisition information at the time of the sale or 

disposition.

Time Requirements for Recording 

Disposition Information

The required disposition information must be recorded 

in your A&D record no later than 7 days following the 

date of the sale or other disposition. When the disposition 

is made to a non-licensee, you must retain the Form 

4473 separate from your other Forms 4473—and keep 

it readily available for inspection—until the disposition 

information is entered in the A&D record.
9

Licensed Firearms Manufacturers

If you hold a Type 07 FFL, you are required to keep your 

acquisition and disposition records in accordance with 

the regulatory requirements of 27 CFR 478.123(a), (b) 

and (d).

Time Requirements for Recording Acquisition 

and Disposition Information in Manufacturer 

Records

The required acquisition information for each firearm 

manufactured or otherwise acquired and the date of such 

manufacture or acquisition shall be recorded not later 

than the seventh day following such manufacture or other 

acquisition. Firearms for which acquisition information 

must be recorded include both completed weapons that 

will or may readily be converted to expel a projectile 

by the action of an explosive and frames or receivers 

that may be sold, shipped, or otherwise disposed of 

separately. The sale or other disposition shall be recorded 

not later than the seventh day following the transaction.

Note: Acquisition records of manufacturers and 

importers must be retained as a permanent record.

Licensed Firearms Importers

If you hold a Type 08 FFL, you are required to keep your 

acquisition and disposition records in accordance with 

the regulatory requirements of 27 CFR 478.122(a), (b) 

and (d).

Time Requirements for Recording Acquisition 

and Disposition Information in Importer Records

The required acquisition information for each firearm 

imported or otherwise acquired and the date of such 

importation or acquisition shall be recorded within 

15 days of the date of importation or other acquisition. 

The date of importation is the date the firearm was 

brought into the United States. The sale or other 

disposition shall be recorded not later than the seventh 

day following the transaction.

Note: Acquisition records of manufacturers and 

importers must be retained as permanent records.

Alternate Methods or Procedures 

(Variances)

In certain circumstances, you may apply to ATF for 

a variance in the event that you wish to operate your 

firearms business in a manner that differs from the 

requirements of the regulations. The regulations that 

allow ATF to grant a variance can be found in 27 CFR 

478.22 and 27 CFR 478.125(h). 

ATF may only authorize an alternate method or 

procedure when it is substantially equivalent to the 

procedure specified in the law and the alternate method 

does not hinder the effective administration and 

enforcement of the law and regulations or increase costs 

to the Government. Your request should be sent to:

Chief, Firearms Industry Programs Branch

Bureau of Alcohol, Tobacco, Firearms and Explosives

99 New York Avenue, NE.

Room 6N/672

Washington, DC 20226

Reporting Multiple Sales

You MUST report to ATF on Form 3310.4 (Report 

of Multiple Sale or Other Disposition of Pistols and 

Revolvers) any sale or transfer of two or more pistols, 

revolvers, or any combination of pistols and revolvers 

totaling two or more to an unlicensed individual that 

takes place at one time or during any 5 consecutive 

business days. The report must be made no later than 

the close of business on the day that the multiple sale or 

other disposition occurs.

Mail the original or fax a copy of the completed Form 

3310.4 to ATF as directed on the Form 3310.4. You 

must also forward a completed copy of the Form 3310.4 

to the official designated by the State or local authorities 

to receive the form. In the absence of such a designation, 

forward a completed copy of the Form 3310.4 to the 

department of State police or State law enforcement 

agency that has jurisdiction over the place where the 

transaction(s) occurred.

The ATF mailing address and fax number are:

ATF, National Tracing Center

P.O. Box 0279

Kearneysville, West Virginia 25430-0279

1-877-283-0288 (fax)

Retain a copy of the completed Form 3310.4, attached to 

the back of the ATF Form 4473 for the transfer, as part 

of your records.

No Form 3310.4 is necessary for the return of multiple 

handguns to the same person from whom they were 

received—such as the return of multiple consignment, 

pawned, or repaired handguns.

Accountability for Firearms

Violations related to firearms missing from inventory are 

among the most commonly cited GCA violations, and 

have a direct impact on public safety. These violations 
10

occur when FFLs have “open entries” in their A&D 

records but are unable to physically locate the firearms in 

inventory. 

To reduce or eliminate violations resultant from 

unaccounted for firearms, please consider the following 

best practices to ensure accountability of your firearms 

inventory:

1. Consider setting aside in a centralized location all 

completed Forms 4473 in a centralized location for 

each day’s sales. At the close of the business day, 

document in the disposition record the disposition of 

each firearm recorded on the Forms 4473.

2. Consider setting aside in a centralized location each 

day’s firearms taken into your business. We suggest 

that you document in the acquisition record the 

acquisition of each firearm at the end of each 

business day.

3. Some FFLs periodically conduct full inventory 

reconciliations. A full inventory reconciliation will 

enable you to balance each firearm in physical 

inventory with an open entry in your A&D record 

and identify any discrepancies between your records 

and physical inventory:

a. Consider taking a full count of all firearms in the 

business inventory and taking a count of all open 

entries in your A&D record;

b. Ensure that all sales receipts (FFL transactions, 

repairs) and Forms 4473 have been entered as 

dispositions in the A&D record;

c. Be alert for discrepancies—if there are more 

“open entries” than firearms in inventory, then 

there are firearms missing from inventory. If there 

are more firearms in inventory than there are 

“open entries,” then there are likely firearms that 

have not been recorded as acquisitions;

d. You can ensure the accuracy of your documentation by using the A&D record information (in 

particular, the make, model, caliber, serial number) 

to compare each “open entry” to the appropriate 

firearm in the business inventory;

e. You can also ensure that all firearms are recorded 

in the A&D record by verifying each firearm to an 

entry in the acquisition record where an open entry 

(disposition) exists.

Implementing these best practices in your daily business 

operations will better enable you to account for your 

business assets, identify security issues, and provide 

quick reporting of firearms that have been lost or stolen 

from your business.

Lost or Stolen Firearms

You MUST report to ATF each missing, lost, or stolen 

firearm within 48 hours of discovery of the loss or 

theft by calling 1-800-930-9275 and by completing and 

forwarding an original Form 3310.11 (Federal Firearms 

Licensee Theft/Loss Report) to ATF as directed on the 

Form 3310.11. 

A loss of a firearm occurs when you cannot determine 

the disposition of a firearm and cannot locate it. These 

lost firearms are different from stolen firearms because 

there is no indication that they were stolen. You must 

also report the theft or loss to the appropriate local 

law enforcement agency. The “open entries” in your 

A&D record of lost or stolen firearms must be closed 

out by documenting in the disposition section that the 

firearm was lost or stolen and the ATF issued incident 

number. Retain a copy of the Form 3310.11 as part of 

your records. See ATF Publication 3317.2, Safety and 

Security Information for Federal Firearms Licensees, for 

additional information.

Providing False Information

You must not provide information on required records 

(including Forms 4473, bound books, Forms 3310.4, 

Forms 3310.11, license renewal applications) that you 

know is false or that you have reason to believe is false.

You must not transfer a firearm to a buyer or 

transferee—or any other person—who provides 

information on a Form 4473 or other required record that 

you know is false or have reason to believe is false. You 

must terminate the transaction.

Licensed Collectors

Licensed collectors may buy curio or relic firearms 

from any source and dispose of curio or relic firearms 

to another licensee anywhere. As a licensed collector, 

you may dispose of and receive curio or relic firearms to 

non-licensed residents of your State. 
11

You must maintain A&D records. Your collector’s 

license entitles you to conduct transactions in curios and 

relics only. A licensed collector has the same status as a 

non-licensee in any transaction involving firearms other 

than curios and relics. ATF Form 4473 is not required for 

curio and relic transactions.

A curio or relic license does not entitle the holder to 

engage in the business of dealing in firearms, including 

dealing in curio or relic firearms.

Sale of Business or Going Out of Business

You must give written notice to the Chief, FFLC, within 

30 days after you sell or discontinue your firearms or 

ammunition business. If you sell or discontinue your 

firearms or ammunition business and are succeeded by 

a new licensee, your firearms dealer records should be 

marked to show this fact and must be delivered to the 

successor. If you do not have a successor, you must 

deliver all of your firearms records within 30 days of 

going completely out of the firearms business to:

ATF National Tracing Center

Out-of-Business Records Center

244 Needy Road

Martinsburg, WV 25405

or any ATF office that serves the area where the business 

was located. These records provide vital assistance to 

law enforcement in tracing firearms used in crimes.

Conclusion

As a Federal firearms dealer, it is your responsibility to 

make sure that you comply with all applicable firearms 

laws and regulations. The following resources may assist 

you:

•	 Federal Firearms Regulations Reference Guide;

•	 ATF Website at www.atf.gov;

•	 FFL Newsletters;

•	 Instructions on ATF Forms 4473, 3310.4, and 3310.11;

•	 State Attorney General for questions concerning State 

firearms laws and regulations.

If you are unable to determine the appropriate course of 

conduct, call your local ATF office for guidance.
12

For questions concerning unlawful activities, contact the ATF Criminal Enforcement Field Divisions below:

Atlanta Field Division

2600 Century Parkway, Suite 300

Atlanta, GA 30345-3104

(404) 417-2600

Baltimore Field Division

G.H. Fallon Building

31 Hopkins Plaza, 5th Floor

Baltimore, MD 21201-2825

(443) 965-2000

Boston Field Division

Federal Building

10 Causeway Street, Room 791

Boston, MA 02222-01047

(617) 557-1200

Charlotte Field Division

6701 Carmel Road, Suite 200

Charlotte, NC 28226

(704) 716-1800

Chicago Field Division

525 West Van Buren Street, Suite 600

Chicago, IL 60607

(312) 846-7200

Columbus Field Division

230 West Street, Suite 400

Columbus, OH 43215

(614) 827-8400

Dallas Field Division

1114 Commerce Street, Suite 303

Dallas, TX 75242

(469) 227-4300

Denver Field Division

1961 Stout Street, Room 674

Denver, CO 80294

(303) 844-7450

Detroit Field Division

1155 Brewery Park Blvd, Suite 300

Detroit, MI 48207-2602

(313) 202-3400

Houston Field Division

15355 Vantage Pkwy West, Suite 200

Houston, TX 77032-1965

(281) 372-2900

Kansas City Field Division

2600 Grand Avenue, Suite 200

Kansas City, MO 64108

(816) 559-0700

Los Angeles Field Division

550 North Brand Avenue, 8th Floor

Glendale, CA 921203

(818) 265-2500

Louisville Field Division

600 Dr. Martin Luther King, Jr. Place

Suite 322

Louisville, KY 40202

(502) 753-3400

Miami Field Division

11410 N.W. 20th Street, Suite 201

Miami, FL 33172

(305) 597-4800

Nashville Field Division

5300 Maryland Way, Suite 200

Brentwood, TN 37027

(615) 565-1400

New Orleans Field Division

One Galleria Boulevard, Suite 1700

Metairie, LA 70001

(504) 841-7000

New York Field Division

241 37th Street, 3rd Floor

Brooklyn, NY 11232

(718) 650-4000

Newark Field Division

1 Garret Mountain Plaza, Suite 500

Woodland Park, NJ 07424

(973) 413-1179

Philadelphia Field Division

601 Walnut Street, Suite 100E

Philadelphia, PA 19106

(215) 446-7800

Phoenix Field Division

201 East Washington Street, Suite 940

Phoenix, AZ 85004

(602) 776-5400

San Francisco Field Division

5601 Arnold Road, Suite 400

Dublin, CA 94568-7724

(925) 479-7500

Seattle Field Division

915 2nd Avenue, Room 790

Seattle, WA 98174

(206) 389-5800

St. Paul Field Division

30 East Seventh Street, Room 1900

St. Paul, MN 55101

(651) 726-0200

Tampa Field Division

400 North Tampa Street, Room 2100

Tampa, FL 33602

(813) 202-7300

Washington Field Division

1401 H Street, NW, Suite 900

Washington, DC 20226

(202) 648-8010

To Obtain Assistance Regarding 

Your License

ATF Firearms Licensing Center

244 Needy Road

Martinsburg, WV 25405

1-866-662-2750

To Receive ATF Forms and 

Publications

ATF Distribution Center

1519 Cabin Branch Drive

Landover, MD 20785-3816

(301) 583-4696

To Ship Out-of-Business Records

ATF National Tracing Center

244 Needy Road

Martinsburg, WV 25405

(304) 260-1500 or 1-800-788-7133
13

Sample Entries for Acquisition and Disposition Book for Federal Firearms licensee Brian Smith for Brian’s Sport Shop

Description of Firearm Receipt Dispostion

Manufacturer and 

Importer (if any) Model Serial Number Type Caliber or Gauge Date Name and Address or Name and Licensee No. Date Name Address or Licensee No. if licensee, or Form 4473 Serial Number if Forms 4473 filed numerically

1. Ithaca 1021004 660138 Shotgun 20 8/2/01 John’s Fine Guns FFL 4-42-98777 1/29/02 James House Form 4473 #2

2. Smith & Wesson 10 M60512 Revolver .38 8/4/01 Sinap Shop FFL 7-86-34989

3. Western Field 10504 G91467 Shotgun 20 8/4/01 John’s Fine Guns FFL 4-42-98777 11/2/02 Jim Michaels Form 4473 #68 Rod & Gun Show Springfield, IL.

4. Winchester 94 382906 Rifle 30-30 11/4/01

Al Green928 Bob HillOak Hill, IL 60651

9/1/02 William Bounce Form 4473 #50

5. Remington 870 4932 Shotgun 16 6/9/02

Thomas Problem605 E. ColonialBluff, IL 60651

6/20/02 Fit It or Melt It, Inc. FFL 5-46-39988

6. Remington 540X 312698V Revolver .22 7/2/02 Joan Realtor FFL 2-91-34487 7/14/02 Brian Smith 605 E. Colonial Blues, IL 60651 (Personal Collection)7. Browning 1200 38679 Pistol .45 8/24/02

Jon Doe631 Pine StreetElkton, IL 60605

7/1/03 Jon Doe Form 4473 #56

8. Western Field 10504 G91467 Shotgun 20 11/24/02

Jim Michaels829 ColumbiaSpringfield, IL 60685

12/2/02 Stolen Reported

 9. Smith & Wesson 43-1 M60562 Pistol .22 12/1/02

Brian Smith (owner)84 WinsorCambridge, IL 60731

12/12/02 Tom Jones- Metro Police 305 Wilkins Road Atchison, Kansas 70519 Certification Letter on File

10. Remington 870 4932 Shotgun 16 12/12/02 Fit It or Melt it, Inc. FFL 5-46-39988 12/2/02 Thomas Problem 605 E. Colonial Bluff, IL 6065111. ABC International Arms/  West Coast Importers, LLC WASR-3HI 7117 Rifle .223 12/7/02 West Coast Importers, LLC FFL 3-68-87102 12/9/02 Matthew Johnson Form 4473 #86

NOTE-Highlighted notations are optional.

ATF Issued Incident NumberF2010-001579
14Explanation of Acquisition

1. This entry shows the purchase of a firearm from a licensed dealer. You have the option of showing either the name and 

address or the name and license number of the licensee from whom the firearm was received. In order for the store owner, Brian Smith, to obtain this firearm he had to submit a current copy of his FFL to John’s Fine Guns (27 C.F.R. §478.94).

4. This entry shows the purchase of a firearm from an unlicensed person.5. This entry documents a firearm that was brought in for repair. If a firearm is repaired and returned to the owner on the 

same business day, no entry need be made. However, if the firearm cannot be returned that day it must be entered as an acquisition. Gunsmithing transactions may be recorded in a separate record that meets the regulatory requirements.

7. This entry is for a firearm that Jon Doe brought in for a sale on consignment. Owner Brian Smith records the receipt of the 

firearm.

8. This entry covers the acquisition of a firearm from Mr. Michaels, who originally purchased this same firearm on 11/2/02 

from Mr. Smith. (See line 3). Mr. Michaels did not like it and he returned it on 11/24/02. The firearm must be reentered showing the date of the receipt and from whom it was received. (It was received from Michaels on 11/24/02.) The original entry on line 3 remains unchanged.

9. Brian Smith, owner of the licensed business, has a personal firearm he wants to sell. He must enter the firearm into the 

book and show the acquisition date as the date it was put up for sale.

10. This entry documents a firearm that was sent to Fix It or Melt It, Inc., for repair on 6/20/02. (See line 5). It was returned to 

Mr. Smith’s shop and reentered in the A&D record book on 12/2/02.

11. This entry documents the names of both the foreign manufacturer and the domestic importer, which are both required to be 

marked on an imported firearm.

Explanation of Dispositions

1. This entry documents a sale to an unlicensed person. The buyer’s name is inserted directly across from 

the firearm purchased. Brian Smith of Brian’s Sport Shop files Form 4473 numerically, (see 27 C.F.R. §478.124(b) for options) and lists the Form number in place of the address. Number “2” is the serial number of the Form 4473 that Mr. House filled out.

2. This firearm has not been traded, sold, loaned, stolen or transferred out. It should be on hand and available 

for inspection.

3. This entry documents a sale made at a gun show held in Mr. Smith’s State. The applicable regulations do not 

require an FFL to specify in the A&D Book that a sale was made at a gun show (the gun show information must be recorded on the ATF Form 4473). Mr. Smith opted to add this information for his own records.

4. In this entry, Mr. Bounce borrows a firearm for temporary use off the premises of the licensee for lawful 

sporting purposes. It is not a sale but it is a disposition. Form 4473 must be filled out. (See 27 C.F.R. §478.97 for information regarding loans and rentals by clubs.) When Mr. Bounce returns the firearm it must be shown as an acquisition.

5. In this entry, Mr. Smith is unable to repair the firearm brought in by Mr. Problem and sends it to a gunsmith 

for repair. Gunsmiths must be licensed and Brian’s Sport Shop must obtain a current certified copy of Fix It or Melt It, Inc.’s license prior to delivery of the firearm.

6. This entry documents the removal of a firearm from inventory into the owner’s personal collection. 

Mr. Smith, the sole proprietor of Brian’s Sport Shop, takes a firearm from inventory as his own personal firearm. (The applicable regulations do not require an FFL to use the specific notation “Personal Collection” as Mr. Smith did. Mr. Smith opted to use this notation for additional clarity.) Since this is a disposition to the licensee, and since Mr. Smith’s business is a sole proprietorship, a Form 4473 is not necessary. When this happens, the firearm must be either removed from the business premises, or, if kept on the business premises, must be identified as not being part of the FFL’s business inventory by displaying a tag reading “NOT FOR SALE.” If the FFL is a partnership or corporate entity, and an inventory firearm is being transferred to an individual non-licensed partner or corporate officer, then Form 4473 must be completed and the transfer must be fully documented.

7. This entry documented a firearm brought in by Jon Doe for sale on consignment that was not sold. Form 

4473 must be completed by Jon Doe when the firearm is returned to him. 

8. This entry reflects that a firearm was stolen. The entry shows the disposition of the firearm as “stolen” 

and shows the date the theft was reported to the local authorities. If Brian Smith had known the actual date the firearm was stolen, he would have recorded it here. If the police case number is available, please report it here. Notification of ATF is required within 48 hours of discovering the missing firearm. When ATF is notified, it will provide the licensee with a control number. This number should be placed in the disposition record. It is also helpful to include the date ATF was contacted. A copy of the ATF Form 3310.11 

(Federal Firearms Licensee Theft/Loss Report) must also be retained by the licensee. 

9. This entry records a transaction in which a firearm was sold to an out-of-State policeman for official 

use, as evidenced by the certification letter. See instructions on “Sale to Law Enforcement Officers” for specific information. The applicable regulations do not require an FFL to specifically notate that a police department certification is on file. Mr. Smith opted to use this notation for his own records. 

10. This entry reflects that Mr. Problem got his repaired firearm back. He did not need to fill out Form 4473. 

The firearm was returned to the same person who brought the firearm in for repair. If someone picked the firearm up for Mr. Problem a Form 4473 would have to be completed by that person (27 C.F.R. §478.124(a)).

11. This entry documents a sale to a corporation. The authorized person purchasing the firearm on behalf of 

the corporation must complete the Form 4473, with his/her personal information and undergo a NICS check.
15


U.S. Department of Justice

Bureau of Alcohol, Tobacco, Firearms and Explosives

ATF Distribution Center

1519 Cabin Branch Drive

Landover, Maryland 20785

Official Business

Penalty for Private Use, $300

ATF Publication 5300.15

1972 Revised August 2010