Originally posted by E26R-40-BSE:
I believe that's what Form 5 (ATF 5320.5 Application for Tax Exempt Transfer and Registration of Firearm ) is for. Quick search on the internet brought up this:
quote:
NOTE: In order to file for a tax free stamp as an heir. You will need to submit a death certificate and a will or gun trust showing you are an heir to the NFA item. The executer of the estate will need to sign boxes 9 through 11. The executer will need to hold onto the NFA firearms until your ATF Form 5 is approved. If you are the heir and the executer/successor trustee of the estate or the gun trust, then you can take possession of the NFA firearm(s) while your ATF Form 5 is being approved. The average ATF From 5 turnaround time is 1 month to 3 months time.
If you don't want to transfer to yourself, but to a trust, you'll also need Form 23 (5320.23), NFA Responsible Person Questionnaire.