Signatures

Signatures must satisfy ATF Form 4 instructions. Original ink signatures are required for paper submissions unless an applicable approved electronic signature procedure is available.

Required Documents

• ATF Copy, pages 1–7.
• ATF Copy 2, pages 8–10.
• CLEO Copy, pages 11–13.
• Two recent passport-quality photographs with the required identifying information.
• Two completed, acceptable FBI FD-258 fingerprint cards.
• Tax payment when required for a machine gun or destructive device.

Mail To ATF

Submit the completed ATF copies, fingerprint cards, photographs, and applicable payment according to the current Form 4 instructions.

CLEO Notification

Send the CLEO Copy to the chief law enforcement officer for the applicant's location, such as the county sheriff or local police chief. CLEO notification is not a request for approval. No CLEO signature is required.

Before Starting

• Create an active ATF eForms account.
• Have your eForms username and four-digit PIN available.

Required Submission Information

• Complete all required fields.
• Upload a recent digital passport-quality photograph.
• Upload an acceptable electronic fingerprint (EFT) file or submit fingerprint cards according to ATF's instructions.
• Pay the tax through Pay.gov when required for a machine gun or destructive device.

After Submission

The applicant and FFL receive submission notifications. A submitted application does not authorize a registered transfer until ATF approves it.

Fingerprint Cover Letter

If ATF requires mailed fingerprints, follow the instructions and deadline in the cover letter. Include the cover letter with the required fingerprint cards.

When ATF confirms an EFT was received and accepted, additional paper fingerprints are not required for that person.

CLEO Notification

Send the designated CLEO copy of the submitted eForm 4 to the appropriate law enforcement officer. The CLEO does not approve or sign the application.

Required Application Documents

• ATF Copy, pages 1–7.
• ATF Copy 2, pages 8–10.
• CLEO Copy, pages 11–13.
• One ATF Form 23 for each Responsible Person.
• One recent passport-quality photograph for each Responsible Person.
• Two acceptable FD-258 fingerprint cards for each Responsible Person.
• A complete signed NFA Gun Trust, including amendments, or the legal documents for the corporation or other legal entity.
• Applicable tax payment for machine guns or destructive devices.

Form 4 Information

Enter the legal entity name and full address where required. Enter the individual Responsible Person's information in the designated fields.

Complete only those applicant, certification, and responsible-person sections required by the current Form 4 instructions.

Mail To ATF

Submit the required Form 4 copies, Form 23 documents, fingerprints, legal entity documents, photographs, and applicable tax payment. Do not mail the original trust document when a copy is required.

Mail To CLEO

Send the CLEO Copy of Form 4 and the designated CLEO copies of each Responsible Person's Form 23 to the appropriate CLEO.

Before Starting

• The applicant must have an active ATF eForms account.
• The applicant must have the username and PIN available.
• Identify every Responsible Person required by Form 23.

Required Documents

• Complete all required fields.
• Upload a passport-quality photograph for each Responsible Person.
• Submit an acceptable EFT file or paper fingerprint cards for each Responsible Person.
• Upload the signed NFA Gun Trust with amendments or the applicable legal entity documents.
• Submit the required Form 23 for each Responsible Person.
• Pay the tax through Pay.gov when applicable.

After Submission

ATF sends the submitted eForm 4 confirmation and associated cover letter.

Fingerprint Requirements

If an EFT file was not uploaded or accepted for a Responsible Person, submit two completed FD-258 fingerprint cards for that person with the cover letter by the ATF deadline.

When every Responsible Person's EFT is marked received and accepted, additional paper fingerprint cards are not required.

CLEO Notification

Send the required CLEO copies of the eForm 4 and each Responsible Person's Form 23. No CLEO signature or approval is required.

The National Firearms Act of 1934, as amended, defines several categories of regulated firearms. These include silencers, SBRs, SBSs, machine guns, AOWs, and destructive devices.

Silencers

Any device for silencing, muffling, or diminishing the report of a portable firearm, including applicable silencer parts and combinations of parts.

Short Barreled Rifles

A rifle is designed to be fired from the shoulder and to fire a single projectile through a rifled bore for each trigger pull.

An SBR includes a rifle with a barrel less than 16 inches long. A weapon made from a rifle is also covered when the modified firearm has an overall length under 26 inches or a barrel under 16 inches.

ATF measures barrel length from the closed bolt or breech face to the end of the barrel or a permanently attached muzzle device.

Short Barreled Shotguns

A shotgun is designed to be fired from the shoulder and fires shot or a single projectile through a smooth bore for each trigger pull.

An SBS includes a shotgun with a barrel less than 18 inches long. A weapon made from a shotgun is covered when the modified firearm has an overall length under 26 inches or a barrel under 18 inches.

Machine Guns

Any weapon that shoots, is designed to shoot, or can be readily restored to shoot automatically more than one shot without manual reloading by a single function of the trigger. Three-round burst firearms are machine guns.

Machine gun categories include:

1. Transferable Machine Guns: Qualifying machine guns registered before May 19, 1986, which eligible civilians may lawfully acquire.
2. Pre-Sample Machine Guns: Certain imported machine guns restricted to qualified licensees and authorized uses.
3. Post-Sample Machine Guns: Machine guns manufactured or imported after May 19, 1986, subject to federal government and qualified licensee restrictions.

Ordinary private individuals cannot legally manufacture new machine guns for personal use.

Any Other Weapons

AOWs include certain concealable weapons that discharge a shot through explosive energy. Examples may include:

• Smooth-bore pistols.
• Pen guns, cane guns, disguised guns, and similar devices.
• Certain combination smooth-bore and rifled-barrel firearms.
• Certain firearms originally manufactured with pistol grips and meeting the AOW definition.
• Certain handguns equipped with forward vertical grips.

Classification depends on the actual configuration and statutory definition.

Destructive Devices

Destructive devices include specified explosive, incendiary, and poison-gas weapons, such as certain bombs, grenades, and mines.

They also include certain large-bore weapons with a bore greater than one-half inch, subject to statutory exclusions, including qualifying sporting shotguns.

An AR pistol is not automatically an NFA firearm because it has a stabilizing brace. The firearm's actual configuration determines whether it meets the SBR definition.

ATF issued a stabilizing brace rule in January 2023; a federal court subsequently enjoined its enforcement. The firearm's configuration remains relevant to its classification.

Under ATF's October 9, 2026 nationwide nonenforcement policy, a person who may lawfully possess firearms may add a shoulder stock to an AR pistol, making an SBR, without first obtaining ATF Form 1 approval. Form 1 registration is OPTIONAL, not required under ATF's current enforcement policy.

If you voluntarily submit Form 1, comply with the applicable markings required for that registered making. ATF is not enforcing the separate NFA marking requirement for covered $0-tax firearms, but any independently applicable GCA marking and serialization requirements remain in effect.

This firearm is still defined as an NFA firearm. ATF's policy changes enforcement, not the statutory definition.

Beginning January 1, 2026, Congress reduced the NFA making and transfer tax to $0 for silencers, SBRs, SBSs, and AOWs.

ATF's October 9, 2026 enforcement policy means NFA approval and registration are no longer mandatory under ATF's current policy for these four categories.

The $200 making or transfer tax remains for machine guns and destructive devices.

History

The National Firearms Act was enacted in 1934. It imposed taxes on the making and transfer of specified firearms and required registration.

Historically, the transfer tax for most NFA firearms was $200. Transfers of AOWs were taxed at $5, while making an AOW generally required a $200 tax.

Certain government transfers, lawful inheritance transfers, and qualifying transactions have historically used tax-exempt NFA transfer procedures. Where NFA approval remains required, the appropriate approval must be obtained before the transfer.

An FFL is a federal license required for qualifying businesses engaged in dealing, manufacturing, or importing firearms, or certain ammunition manufacturing and importing.

ATF issues FFLs under the Gun Control Act.

Dealers

• Type 01 — Dealer in Firearms Other Than Destructive Devices; includes gunsmiths.
• Type 02 — Pawnbroker in Firearms Other Than Destructive Devices.
• Type 09 — Dealer in Destructive Devices.

Manufacturers

• Type 06 — Manufacturer of qualifying ammunition.
• Type 07 — Manufacturer of Firearms Other Than Destructive Devices.
• Type 10 — Manufacturer of Destructive Devices and certain ammunition.

Importers

• Type 08 — Importer of Firearms Other Than Destructive Devices.
• Type 11 — Importer of Destructive Devices and certain ammunition.

Collectors

• Type 03 — Collector of Curios and Relics.

An SOT is a federal taxpayer designation for persons engaged in the business of importing, manufacturing, or dealing in NFA firearms.

The October 9, 2026 ATF policy does not eliminate special occupational taxes.

Three SOT Classes

• Class 1: Importer of NFA firearms.
• Class 2: Manufacturer of NFA firearms.
• Class 3: Dealer in NFA firearms.

The term "Class 3 firearm" is commonly used incorrectly. Class 3 refers to the dealer's SOT status, not the firearm itself.

A Type 07 FFL manufacturer engaged in NFA manufacturing generally pays the Class 2 Special Occupational Tax.

The Gun Control Act of 1968 regulates firearms ownership, licensed firearms businesses, interstate commerce, prohibited persons, firearm transfers, and recordkeeping.

The October 9, 2026 ATF NFA nonenforcement guidance does not suspend GCA requirements.

Form 4473, NICS checks, FFL recordkeeping, firearm transfer age restrictions, and federal residency requirements continue to apply.

On Form 4473, the "Other Firearm" category includes items such as frames, receivers, silencers, and firearms that are not classified as handguns or long guns.

The NFA was enacted June 26, 1934. It established federal registration, making, transfer, and tax requirements for certain firearms and devices.

The October 2026 ATF policy does NOT remove silencers, SBRs, SBSs, or AOWs from the NFA. It suspends ATF enforcement of specified NFA provisions for everyone nationwide, including nonparties to the injunction.

Machine guns and destructive devices remain subject to the full NFA requirements.

Interstate transportation of SBRs and SBSs remains subject to Form 5320.20 authorization requirements.

An NFA Trust is a legal entity used to own and manage NFA firearms. Some are established as revocable living trusts.

"Revocable" means the settlor may change or revoke the trust under its terms. "Living" means the trust operates during the settlor's lifetime.

The Declaration of Trust establishes the relationships and duties of the settlor, trustees, co-trustees, and beneficiaries. A trust does not replace a will.

Trust terms can be complicated. Consulting an attorney familiar with NFA trusts is recommended.

A trust may allow authorized trustees to possess and transport firearms owned by the trust.

For an NFA legal-entity application, a Responsible Person is an individual with the direct or indirect power or authority to direct the management and policies of the trust or entity concerning NFA firearms.

Settlor

The person who created the trust.

Trustee

An individual authorized under the trust to manage its property, including applicable firearms.

Co-Trustee

Another individual serving as trustee according to the trust document.

Beneficiary

A person who benefits from or inherits property under the trust.

When filing an NFA registration application, each Responsible Person must provide the required Form 23, photograph, and fingerprints. A beneficiary who is not a Responsible Person is not required to submit them merely because of beneficiary status.

Form 4 Transfers

A person receiving an already manufactured and properly marked firearm on Form 4 does not ordinarily add the purchaser's name as the manufacturer.

Information Used For Required Markings

• Maker or manufacturer name.
• City and state when required.
• Caliber or gauge.
• Serial number.
• Model, when required.

Example 1 — Existing Rifle

You purchased an Anderson Manufacturing rifle with a 16-inch barrel. You want to install a 10-inch barrel and configure it as an SBR.

When completing a voluntary Form 1, enter the accurate firearm manufacturer, model, serial number, and intended caliber. "MULTI" is not the specific caliber to enter for a completed Form 1 firearm configuration.

A previously marked serial number must not be unlawfully altered or removed.

Example 2 — Making From A Receiver

An individual or trust making an SBR from a receiver must comply with independently applicable GCA marking requirements. ATF is not currently enforcing NFA marking requirements for covered SBRs.

Where markings are required, the name, location, caliber, model, and serial number must be recorded and marked as specified by applicable law.

These are examples of information that may be needed when marking requirements apply; they do not override ATF's current NFA marking nonenforcement policy or independently applicable GCA rules.

Yes. ATF continues to accept voluntary Form 1 applications to make and register covered firearms and voluntary Form 4 applications to transfer and register silencers, SBRs, SBSs, and AOWs.

There is no NFA making or transfer tax due for these four categories.

Form 4 remains required for applicable machine gun and destructive-device transfers; Form 1 remains required for making activities that are not covered by ATF's nonenforcement policy.

ATF will not require Form 3 approval between qualifying FFLs for silencers, SBRs, SBSs, and AOWs under the October 9, 2026 policy.

Form 3 may still be submitted voluntarily. Machine guns and destructive devices retain their applicable NFA transfer requirements.

Yes, with the required ATF authorization.

ATF instructs individuals to continue filing Form 5320.20 before interstate transportation of SBRs and SBSs, even if the items are not registered in the NFA registry.

State laws at the destination also apply.

Form 5320.20 may be completed through ATF eForms (Form 20).

ATF Form 5320.20 ATF eForms

ATF warns that its current enforcement policy could be rescinded or affected by future legislation or litigation.

An unregistered firearm is not automatically grandfathered. There is no guaranteed future opportunity to register it.