Opened April 4, 2022, FFLs renewing their special occupational tax (SOT) for the 2023 tax year may file and pay online at Pay.gov. SOT payment is due by July 1.

Though SOTs may still pay by mailed check or money order, the electronic filing process introduced last year is fast, convenient and secure. Instructions for how to file your ATF Form 5630.7 and make payment online are provided below.

How to Pay Your SOT Online

1. Visit Pay.gov
2. Search “SOT” to find ‘ATF Special Occupational Tax (SOT) ATF Form 5630.7’ electronic form. Alternatively, select ‘Justice (DOJ): Bureau of Alcohol Tobacco Firearms and Explosives (ATF)’ from the Find an Agency database and select the form.
3. Create a Pay.gov account or check out as guest
4. Complete fillable electronic form
5. Select payment option and enter payment information
6. Review and submit form

Read ATF Form 5630.7 Instructions
Preview ATF Form 5630.7

Pay.gov is a secure service provided by the U.S. Department of the Treasury.

For assistance, contact the ATF NFA Division directly at (304) 616-4500 or sot@atf.gov.