FSD: Application for Firearm Safety Device Tax Credit (2025)
Virginia · Virginia Tax · Used for tax years 2025
Virginia Form FSD is an application for the nonrefundable Firearm Safety Device Tax Credit on an individual income tax return. It records taxpayer information, eligible device purchases and expenses, and the requested credit, up to $300 per applicant.
Who files this form
Form FSD is for individuals applying for Virginia’s Firearm Safety Device Tax Credit. For tax year 2025, eligible purchases must be made during the same tax year from a commercial retailer. The purchase of a firearm itself does not qualify.
Eligible safety devices include certain firearm locks and qualifying safes, gun safes, gun cases, lock boxes, and other secure storage devices.
Each taxpayer may submit only one application per year. Spouses filing jointly may both apply, but each must submit a separate Form FSD and cannot claim the credit for the same purchase.
When it's due
For tax year 2025, calendar-year filers must make eligible purchases between January 1, 2025, and December 31, 2025.
The text does not give a specific calendar-date deadline for submitting the application.
What you'll need
- Purchase receipts: Use your receipts to complete Section II. Keep supporting purchase documentation for your records. You may be asked to provide proof of purchase, such as an invoice or receipt.
- Taxpayer information: Have your name, Social Security number, address, and phone number ready. Email is optional.
- Device details: Provide the safety device category code, manufacturer or brand, model number, commercial retailer’s name, purchase date, and total eligible purchase expenses.
- Additional pages, if needed: Complete and enclose additional pages to report purchases that do not fit in the table.
How to file
Submit Form FSD before filing the individual income tax return on which you will claim the credit.
- Enter information for only one taxpayer in Section I.
- Complete all columns in Section II, using the device category codes printed on the form. Add the eligible expenses as directed. On Line 10, enter the smaller of Line 9 or $300.
- Complete the signature and declaration in Section III.
Submit your application using one of these methods:
- Online: Apply at tax.virginia.gov/news/firearm-safety-device-credit or use the Department’s secure eForms system through www.tax.virginia.gov. No login is required. The electronic submission timestamp determines the received date.
- Fax: Send it to (804) 254-6113. The fax timestamp determines the received date.
- Mail: Send it to Virginia Department of Taxation, P.O. Box 1217, Richmond, VA 23218-1217. For U.S. mail, the received date is the date the application is delivered to the Department, not the date it is mailed.
The Department encourages online submission so your application is received as soon as possible. After applying, claim the credit on your individual income tax return. Refer to the Schedule CR instructions for how to claim it.
Common mistakes
- Submitting more than one application: The form allows only one application per taxpayer per year.
- Assuming credit funds will remain available: Credits are awarded in the order applications are received, with a $5 million annual cap. No more applications can be approved after the allocated funds have been granted.
- Providing an email address when you do not want emailed communications: Providing your email address means you consent to receive emails about your application. Leave the email fields blank if you do not want those communications.
Questions people ask
How much credit can I request?
You can request the smaller of your total eligible purchase expenses or $300. Spouses filing jointly may receive up to $600 combined if each submits a separate application. They cannot claim the credit for the same purchase.
Is the credit refundable?
No. It is nonrefundable. Unused credit may be carried over for 5 years or until it is fully used, whichever comes first.
What kinds of safety devices qualify?
Qualifying devices include trigger locks, chamber locks, cable locks, and other devices that prevent a firearm from operating until the device is deactivated. Qualifying storage devices include safes, gun safes, gun cases, lock boxes, and other firearm storage devices designed to unlock only with a key, combination, or similar means. They must be purchased from a commercial retailer.
Do I have to send receipts with my application?
The text directs you to retain supporting documentation and use your receipt to complete Section II. You may be required to provide an invoice, receipt, or other proof of purchase upon request.
Where can I get help?
Visit www.tax.virginia.gov or call (804) 786-2992. You may also write to Virginia Department of Taxation, ATTN: Tax Credit Unit, P.O. Box 715, Richmond, VA 23218-0715.