All Firearms and Ammunition Excise Taxpayers, Claimants, and Others Concerned:
Purpose. This circular announces a new edition (3-96) of ATF Form
5300.26, Federal Firearms and Ammunition Excise Tax Return. The new
edition makes a number of changes that clarify how the taxpayer pre-
pares and completes the return. For most taxpayers and claimants,
this circular also announces a new technical services office that will
provide service for their excise tax returns, deposits, claims, and
Revision of ATF Form 5300.26. All taxpayers should use the enclosed
3-96 edition of ATF Form 5300.26, Federal Firearms and Ammunition
Excise Tax Return, beginning with their first tax return for 1996.
Taxpayers may photocopy this form or order additional copies from the
ATF Distribution Center, P.O. Box 5950, Springfield, VA 22153 (tele-
phone 703-455-7801). Taxpayers should discard any remaining copies of
the previous edition (10-90) of ATF Form 5300.26 after filing their
last return for 1995.
Please carefully review the return and its instructions before prepar-
ing the first return for 1996. A number of entries have been elimi-
nated, changed, or combined. The instructions have been rewritten to
help taxpayers properly complete the return. Also, this latest edi-
tion of the return has been updated for recent regulatory changes
regarding filing and deposits (T.D. ATF-330 and ATF-365).
Change in Technical Services Office. Starting January 1, 1996, the
Technical Services office located in Cincinnati, Ohio, will provide
service on all new matters for firearms and ammunition excise taxpay-
ers (except in Puerto Rico and the Virgin Islands), claimants, and
applicants. The address and telephone number for the Cincinnati of-
Bureau of ATF
6525 Federal Office Building
550 Main Street
Cincinnati, OH 45202-3263
As a result of this change, most taxpayers, claimants, and
applicants will also file ATF forms at different addresses.
Change in Address for Filing Returns or Deposits. All taxpayers,
except those located in Puerto Rico or the Virgin Islands, should
use the following address to file tax returns (ATF Form 5300.26)
and deposits (ATF Form 5300.27, Federal Firearms and Ammunition
Excise Tax Deposit) covering tax periods beginning January 1996
Bureau of ATF
P.O. Box 360804
Pittsburgh, PA 15251-6804
This address is also listed in instruction 4 on the new edition
(3-96) of the tax return, ATF Form 5300.26. The deposit form
(ATF F 5300.27) will be revised in the future to show the correct
addresses for making deposits. Until then, please continue to
use the 7-95 edition of the deposit form.
Change in Address for Filing Claims and Applications. Beginning
January 1, 1996, all persons should file their claims on ATF
Form 2635 (5620.8) for refund, credit, or abatement of firearms
and ammunition excise tax with the Cincinnati Technical Services
office at the address listed on the front of this circular.
Also, persons should file ATF Form 5300.28, Application for
Registration for Tax Free Transactions Under 26 U.S.C. 4221, and
should report changes to an existing tax-free registration with
the Cincinnati Technical Services office.
Questions. Direct questions concerning this circular or the tax
return to the office listed in the instructions on the enclosed
ATF Form 5300.26, or to the Tax Compliance Branch, Bureau of
Alcohol, Tobacco and Firearms, Room 5190, Washington, DC 20226