Filing form 1 for potential future use?

[Merlin593]

Are you allowed to do this? Say I don't want to spend the money right now on a can or SBR stock kit (for my Scorpion for example). Can I still file all the forms and get approval but not implement the use of said items until I want to purchase the NFA items (if ever)?
I am new to this NFA thing so please take pity on me if this is a stupid question
Comments/suggestions/advice is greatly appreciated.
Thanks!
Best,
Jim

 

[shootin the breeze]

Only for a gun or can you are building yourself. I have two lowers I form 1'd but haven't built yet. Also did that for a PS90 that I haven't chopped and a 9mm lower I haven't built either. Did that so the 29" OAL doesn't apply. Planning on filing a couple for cans too. No money for the builds so they wait.

 

[Hawkeye]

Only for a gun or can you are building yourself.

If you weren't building it yourself, you wouldn't be using a Form 1.

OP:

Yes, you can do this. A Form 1 is for an NFA item that you are making yourself, so you could do this the following ways:

If you have an AR lower, or your Scorpion, or any other finished, existing firearm that you want to SBR, you can do a Form 1 for it now and then once you have the approved stamp, you can build it at any time in the future. There is no requirement to make it at any given time after you get the stamp, and in fact if you never end up making the SBR at all, you can apply for a refund of the tax.

You could also do this with an 80% receiver - make up a model and serial number that you'll use, file the paperwork now, get the approved stamp. Then at some point in the future, you could buy and finish an 80% receiver but you would HAVE TO engrave it with the model and serial number that you chose when you filed the paperwork.

Likewise with a suppressor: make up a model and serial number and file the paperwork now. Then at some later point after you have the stamp, buy the parts, engrave the model and serial number that you chose earlier on the tube, and make the suppressor.