Beginning with tax year 2023, you may be able to claim a nonrefundable credit on your individual income tax return for the eligible purchase of one or more firearm safety devices. The maximum credit allowed is $300 ($600 if you file jointly with your spouse and you each submit a separate application).
Apply for the credit
You can only submit one application per year, and the purchase must have been made during the same tax year. For example, if you’re applying for the credit for your tax year 2023 return, you must make the purchase between Jan. 1, 2023, and Dec. 31, 2023. Credits will be allocated on a first-come, first-served basis.
After you apply for the credit, your next step is to claim the credit when you file your individual income tax return.
You also have the option to submit a paper application through Form FSD. Mailed applications will be processed when they are received. To ensure your completed application is received as soon as possible, we encourage you to submit it online.
Credit cap
We can issue no more than $5 million in Firearm Safety Device Credits per year. Credits will be allocated on a first-come, first-served basis. When all of the funds allocated for the credit have been granted, we will not be able to approve any more applications.
For more information see our Firearm Safety Device Credit page.