Federal law only requires that a background check is completed before transferring firearms to a non-licensee. However, many states do prohibit this activity. Check with your state Attorney General's office about your state laws and restrictions. 

As stated in an ATF webinar dated July 20, 2012 (Page 5).

Under Federal law, nothing precludes a corporate officer from completing the ATF Form 4473 by himself and conducting the NICS check on himself prior to this transfer. However, in many States, licensees initiate NICS checks through the State point of contact(POC). Such POCs may prohibit this activity. Any corporate officer considering completing an ATF F 4473 and conducting a NICS check on himself should contact his or her State Attorney General’s Office to inquire about the laws and possible State or local restrictions. A list of StateAttorney General contact numbers may be found at www.naag.org.

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