Customer has approved Form 1 for SBS or SBS and wants me to build the existing firearm into the approved NFA configuration. He would rather have my company name engraved on it instead of his trust/individual name. Can this be done legally and is a Form 3311.4 (Application for Alternate Means of Identification of Firearm) the correct form to facilitate that? Reading the instructions for the form doesn't mention this particular situation, so any help appreciated.

Also, since tax has already been paid on the Form 1, will I still be liable for excise tax on this firearm (with my company as marked manufacturer) if I go over the reduced SOT limit?

He should have thought of that BEFORE applying for a F1. ATF is not going to approve a marking variance for a non-licensee. The form you are talking about is for two FFLs.

That is what I deduced from it, but wanted to make sure. I appreciate the info.