This is in conflict with the information I was given.
Maybe you should reconsider your source.
I was told that the information on the form needed to match the maker's engraving.
The name does. But the location engraved on the firearm must be the actual location where it was "made", and not necessarily the mailing address of the maker. If the makers address is Dallas, TX but the firearm was actually "made" in Houston...…..you would engrave "Houston, TX" as the location. You would note this in box 4h.
I don't think you understand the difference between "manufacturer" and "maker".
The "maker" is the person or entity that is applying for the tax stamp via a Form 1.
It is not the same as the manufacturer.
If you use an "80%" lower, which is not a firearm, then you would leave box 4a blank...…….because it asks for "Name and Address of Original Manufacturer and/of Importer of Firearm (if any)". With a firearm made from an 80% lower there IS NO original manufacturer. You can't be a manufacturer unless you are licensed as an 07FFL Manufacturer of Firearms.
For example, if I were making a Form 1 SBR out of my PSA lower, I would engrave my (trust) name, city & state on the firearm and it needed to be recorded on the Form 1. If maker's engraving does not need to be recorded on the Form 1, how will anyone know that is supposed to be engraved? I ask this not as a challenge to your assertion. I ask because it confuses me.
You would list your name, trust, etc as the maker of the NFA firearm.
You would list PSA as the original manufacturer of the firearm.
When the Form 1 is approved you will need to engrave the
makers name and location on the firearm.
"Read the form" is not an answer.
Read the form is always excellent advice, as is read the instructions.
What the form says and what the BATF requires are not always the same thing.
Yet ATF provides the form. If you have something IN WRITING from ATF that conflicts with the instructions on the Form 1 then please post it.
At this point, I don't know what the correct answer is.
Maybe following the darn instructions is the correct answer.
If you cannot provide the official BATF guidelines, please stay out of it.
We did.
If you cannot provide documentation from ATF that disputes that then maybe YOU ought to stay out of this thread.