NFA Firearms

IMPORTANT:

• All signatures on the Form 4 must be original, signed in ink. Digital signatures are NOT acceptable unless the FFL has an approved variance for capturing digital signatures for National Firearms Act (NFA) forms submitted to the NFA Division.

Submitting the Paper Form 4

This requires the completion of all the following:

• ATF Copy (pages 1-7).
• ATF Copy 2 (pages 8-10).
• CLEO Copy (pages 11-13).
• Two (2) recent passport-quality photographs. The applicant’s (you) full name & last four digits of your social security number must be written on the back of both pictures, one picture is attached to the ATF Copy (page 2) one picture is attached to the ATF Copy 2 (page 9) in the spaces provided.
• Two (2) completed and acceptable FBI FD-258 fingerprint cards.
• Payment for the Stamp Tax. This can be paid by attaching a Check, Cashier’s Check, or Money Order made payable to the “BATFE” or by putting your credit/debit card information in the space provided on the ATF Copy. The ATF accepts Visa, Mastercard, American Express, Discover, and Diners Club.

REQUIRED: Mail To The ATF

You or the FFL dealer must mail ALL of the following to the ATF in the same envelope.

• ATF Copy, pages 1 through 7. This stays with the ATF.
• ATF Copy 2, pages 8 through 10. This is the copy that is returned to the registrant (you).
• Two (2) completed and acceptable FBI FD-258 fingerprint cards.
• A Check, Cashier’s Check, or Money Order for $200 (or $5 for an AOW) made payable to the “BATFE”. If you put your credit/debit card information on the ATF Copy this does not apply.

Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 5015
Portland, OR 97208-5015
National Firearms Act Division

REQUIRED: Mail To The CLEO

You must mail the CLEO Copy, pages 11 through 13 to the Chief Law Enforcement Officer (CLEO) which is your county sheriff or local police chief. It is only to notify the CLEO of your intent to make an NFA firearm. There is nothing the CLEO has to sign or approve.

IMPORTANT:

• You must have an active account on the ATF eForms website. You must have your username and four-digit PIN available to submit the eForm 4.

Submitting the eFile Form 4

This requires the completion of all the following:

• All required fields.
• Upload a recent digital passport-quality photograph.
• Recent fingerprints. This can be completed by;
  1. Uploading a digital EFT (Electronic Fingerprint Transmission) file with a confirmation of “Valid EBTS File”, OR
  2. Mailed to the ATF (see below)
• Payment for the Stamp Tax. This is paid through the Pay.gov website before submitting the eForm 4.

Each attachment can be no larger than 30MB. The total file size per submission can be no larger than 600MB. Allowed file types are Word (.doc, .docx, .docm), PDF (Portable Document Format), Excel (.xls, xlsx, .xlsm), PowerPoint Presentation (.ppt, .pps, .pptx, .pptm), JPG and JPEG (Joint Photographics Expert Group), and GIF (Graphics Interchange Format)

After You Submit the eForm 4

When everything is completed, verified, and submitted to the ATF the applicant (you) and the FFL dealer will receive two emails from the ATF, [email protected].

1. The first email will have the subject line, “eForms Payment Confirmation” and include a receipt for the Stamp Tax.
2. The second email will have the subject line, “eForms Application Submission Notification for Permit/Control No: YEAR??????”. The Permit/Control No is specific to your form. The body of the email will include, “This is to advise you that the status of your eForms submission with the subject Permit/Control number has changed to SUBMITTED/IN PROCESS” and include other important information. It will also include two PDF documents as attachments:
   • The completed and submitted eForm 4
   • A cover letter

Cover Letter

Please read everything below before you do anything. This may or may NOT apply to you.

The Cover Letter will say, “Within 10 business days of the eForm 4 submission, the applicant must mail two completed fingerprint cards for each Responsible person listed below to the ATF address shown above.” “All paper fingerprint cards must be enclosed within the same envelope.“, “A copy of this cover letter MUST be submitted with the fingerprint cards.”
At the bottom, it will say “The attached fingerprint cards are for the responsible person(s) indicated below. Responsible Person(s) with an indicator of “REC’D” are validated Electronic Fingerprint cards and do not require hard copies.”

This means:

1. If you did not upload an EFT file or if the EFT file was not valid, you must mail two completed FD-258 fingerprint cards to the ATF as the Cover Letter describes.
   OR;
2. If you did upload an acceptable EFT file and there is an indication of “REC’D” next to your name at the bottom of the letter then you do not mail anything to the ATF.

REQUIRED: Mail To The CLEO
You must print out the submitted eForm 4 and mail pages 1 through 3 to the Chief Law Enforcement Officer (CLEO) which is your county sheriff or local police chief. It is only to notify the CLEO of your intent to make an NFA firearm. There is nothing the CLEO has to sign or approve.

IMPORTANT:

• For information about what a Responsible Person is, see the FAQs at the bottom of the page.
• All signatures on the Form 4 must be original, signed in ink. Digital signatures are NOT acceptable unless the FFL has an approved variance for capturing digital signatures for National Firearms Act (NFA) forms submitted to the NFA Division.

Submitting the Paper Form 4

This requires the completion of all the following:

• ATF Copy (pages 1-7).
• ATF Copy 2 (pages 8-10).

IMPORTANT:
– Question 2 is the Trust, Corporation, or Other Legal Entity name and full address
– Question 3 is your (Responsible Person submitting the form) full name and full address
– DO NOT fill out questions 14 through 20 on page 2

• CLEO Copy (pages 11-13).
• One ATF Form 23 Responsible Person Questionnaire for EACH Responsible Person.
• One (1) recent passport-quality photograph. The Responsible Person’s full name & last four digits of their social security number must be written on the back, then attached to page 1 of the ATF Form 23 in the space provided.
• Two (2) completed and acceptable FBI FD-258 fingerprint cards for EACH Responsible Person.
• Payment for the Stamp Tax. This can be paid by attaching a Check, Cashier’s Check, or Money Order for $200 (or $5 for an AOW) made payable to the “BATFE” or by putting your credit/debit card information in the space provided on the ATF Copy. The ATF accepts Visa, Mastercard, American Express, Discover, and Diners Club.

REQUIRED: Mail To The ATF

You or the FFL dealer must mail ALL of the following to the ATF in the same envelope.

• ATF Copy, pages 1 through 7. This stays with the ATF.
• ATF Copy 2, pages 8 through 10. This is the copy that is returned to the registrant (trust, or other legal entity).
• ATF Form 23, pages 1 through 4 for EACH Responsible Person.
• Two (2) completed and acceptable fingerprint cards for EACH Responsible Person.
• A complete copy of the signed and notarized NFA Gun Trust including a copy of all amendments, or legal documents for a Corporation or Other Legal Entity. Do not mail any originals. They will NOT be returned to you.
• A Check, Cashier’s Check, or Money Order for $200 (or $5 for an AOW) made payable to the “BATFE”. If you put your credit/debit card information on the ATF Copy this does not apply.

Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 5015
Portland, OR 97208-5015
National Firearms Act Division

REQUIRED: Mail To The CLEO

You or the FFL dealer must mail ALL of the following, in the same envelope, to the Chief Law Enforcement Officer (CLEO) which is your county sheriff or local police chief. It is only to notify the CLEO of your intent to make an NFA firearm. There is nothing the CLEO has to sign or approve.

• Form 4 – CLEO Copy, pages 11 through 13.
• Form 23, pages 5 and 6 for EACH Responsible Person

IMPORTANT:

• You must have an active account on the ATF eForms website. You must have your username and four-digit PIN available to submit the eForm 4.
• For information about what a Responsible Person is, see the FAQs at the bottom of the page.
• All signatures on the Form 23 must be original, signed in ink. Digital signatures are NOT acceptable unless the FFL has an approved variance for capturing digital signatures for National Firearms Act (NFA) forms submitted to the NFA Division.

Submitting the eFile Form 4

This requires the completion of all the following:

• All required fields.
• Upload a recent digital passport-quality photograph for EACH Responsible Person.
• Recent fingerprints for EACH Responsible Person. This can be completed by;
  1. Uploading a digital EFT (Electronic Fingerprint Transmission) file with a confirmation of “Valid EBTS File”, OR
  2. Mailed to the ATF (see below)
• A complete copy of the signed and notarized NFA Gun Trust including a copy of all amendments, or legal documents for a Corporation or Other Legal Entity.
• Payment for the Stamp Tax. This is paid through the Pay.gov website before submitting the eForm 4.

Each attachment can be no larger than 30MB. The total file size per submission can be no larger than 600MB. Allowed file types are Word (.doc, .docx, .docm), PDF (Portable Document Format), Excel (.xls, xlsx, .xlsm), PowerPoint Presentation (.ppt, .pps, .pptx, .pptm), JPG and JPEG (Joint Photographics Expert Group), and GIF (Graphics Interchange Format)

After You Submit the eForm 4

When everything is completed, verified, and submitted to the ATF the applicant (you) and the FFL dealer will receive two emails from the ATF, [email protected].

1. The first email will have the subject line, “eForms Payment Confirmation” and include a receipt for the Stamp Tax.
2. The second email will have the subject line, “eForms Application Submission Notification for Permit/Control No: YEAR??????”. The Permit/Control No is specific to your form. The body of the email will include, “This is to advise you that the status of your eForms submission with the subject Permit/Control number has changed to SUBMITTED/IN PROCESS” and include other important information. It will also include two PDF documents as attachments:
   • The completed and submitted eForm 1
   • A cover letter

Cover Letter

Please read everything below before you do anything. This may or may NOT apply to you.

The Cover Letter will say, “Within 10 business days of the eForm 1 submission, the applicant must mail two completed fingerprint cards for each Responsible person listed below to the ATF address shown above.” “All paper fingerprint cards must be enclosed within the same envelope.“, “A copy of this cover letter MUST be submitted with the fingerprint cards.”
At the bottom, it will say “The attached fingerprint cards are for the responsible person(s) indicated below. Responsible Person(s) with an indicator of “REC’D” are validated Electronic Fingerprint cards and do not require hard copies.”

This means:

1. If you did not upload an EFT file for yourself or any other Responsible Person or if any of the EFT files were not valid, you must mail two completed FD-258 fingerprint cards to the ATF for EACH Responsible Person as the Cover Letter describes.
   OR;
2. If you did upload an acceptable EFT file for yourself and all Responsible Persons and there is an indication of “REC’D” next to ALL Responsible Persons at the bottom of the letter then you do not mail anything to the ATF.

REQUIRED: Mail To The CLEO
You must print out the submitted Form 1 and mail the following to the Chief Law Enforcement Officer (CLEO) which is your county sheriff or local police chief. It is only to notify the CLEO of your intent to make an NFA firearm. There is nothing the CLEO has to sign or approve.

• eForm 4, pages 1 through 3.
• Form 23, pages 5 and 6 for EACH Responsible Person.

The National Firearms Act of 1968 (NFA) defines several categories of regulated firearms. These weapons are collectively known as NFA firearms and include the following:

• Silencers (Suppressors): Any portable device designed to muffle or disguise the report (sound) of a portable firearm.
• Short Barreled Rifles (SBR): A rifle is a firearm designed to be fired from the shoulder and designed to use the energy of an explosive in a fixed cartridge to fire only a single projectile through a rifled barrel for each single pull of the trigger. An SBR is a rifle having a barrel or barrels of less than 16 inches in length, or a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length. The ATF procedure for measuring barrel length is to measure from the closed bolt (or breech-face) to the furthermost end of the barrel or permanently attached muzzle device. If the rifle has a folding or collapsing stock it is measured with the stock in the extended position. Including firearms that came from the factory with a stock that was later removed by a third party.
  > An AR Pistol, with or without an arm brace, is NOT an SBR. An arm brace is not a stock and is not designed to be fired from the shoulder.
• Short Barreled Shotguns (SBS): A shotgun is a firearm designed to be fired from the shoulder and designed to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of projectiles or a single projectile for each pull of the trigger. An SBS is a shotgun having a barrel or barrels of less than 18 inches in length, or a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length. The ATF procedure for measuring barrel length is to measure from the closed bolt (or breech-face) to the furthermost end of the barrel or permanently attached muzzle device.
• 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. Firearms with a 3-round burst are considered a machine gun. The weapon’s receiver is by itself considered to be a regulated firearm, but may also only include the trigger assembly or plate depending on the firearm.
  • There are three categories of machine guns.
    1. Transferable Machine Guns. These are the ones that you can legally purchase and own. It means the machine gun was not imported into the United States after 1968, but was registered with the federal government before May 19, 1986.
    2. Pre-Sample Machine Guns. This means the machine gun was imported into the U.S. after 1968 but before May 19, 1986. Pre Samples are stamped “Limited To Use As A Sales Sample” on the approved ATF Form 3.
    3. Post-Sample Machine Guns. This means the machine gun was manufactured or imported after May 19, 1986. Post Samples are marked with a stamp that says “Restricted” on the approved ATF Form 3.
  • Pre-Sample and Post-Sample Machine Guns can only be purchased by:
    1. FFL Dealers with a type 01 FFL, valid Class 3 SOT, and a Law Letter from a law enforcement, military, or government agency with the intent to sell the machine gun(s) to these agencies; or
    2. FFL Manufacturers with a type 07 FFL, and valid Class 2 SOT. The Law Letter is NOT required.

• Any Other Weapons (AOWs): Any weapons or devices capable of being concealed on the person from which a shot can be discharged through the energy of an explosive. This is a broad “catch-all” category used to regulate any number of firearms that the ATF under the NFA enforces registration and taxation. Examples include, but are not limited to;
  1. Smooth-bore pistols.
  2. Pen guns, cane guns, cigarette lighter guns, knife guns, and umbrella guns.
  3. A firearm with combinations of smooth bore and rifle barrels 12 inches or more but less than 18 inches in length from which only a single shot can be made from either barrel.
  4. Disguised Firearms – Firearms that can be fired from within a wallet holster or a briefcase.
  5. A short-barreled shotgun that came from the factory with a pistol grip is categorized as an AOW rather than a Short Barrel Shotgun (SBS) because the Gun Control Act describes a shotgun as “Designed or redesigned to be fired from the shoulder”. This includes a shotgun such as the ITHACA Stakeout.
  6. Handguns with a forward vertical grip.
• Destructive Devices: There are two broad classes of destructive devices:
  1. Explosive Devices: Any explosive, incendiary, or poison gas bomb, grenade, mine, or similar device of any type. Devices such as grenades, bombs, explosive missiles, poison gas weapons, etc.
  2. Large Caliber Weapons: Any weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore diameter of more than one-half inch in diameter, excluding a shotgun or shotgun shell. Any firearm with a bore over 0.50 except for shotguns or shotgun shells which are generally recognized as particularly suitable for sporting purposes. (Many firearms with bores over 0.50″, such as 12-gauge shotguns, are exempted from the law because they have been determined to have a “legitimate sporting use”.)

Reference: National Firearms Act Handbook, “What Are “Firearms” Under the NFA?”

An AR pistol is NOT an NFA firearm.

This can be very confusing due to what people, who are misinformed may tell you so let us clarify this for you.

The ATF has been saying that AR pistols with a stabilizing brace were legal since 2010. They also said multiple times that even if you put the stabilizing brace or blade against your shoulder you were not “redesigning” the pistol, instead you were not using the stabilizing brace or blade as designed or intended to be used.

It is true that on January 31^st, 2023 the ATF published the Factoring Criteria for Firearms With Attached “Stabilizing Braces” on the Federal Register. This Rule required all individuals who had a firearm with a stabilizing brace that met the requirements must register it as a Short Barreled Rifle (SBR) no later than Tuesday, May 31^st, 2023. After that date, if caught, it was a federal felony to possess the firearm. Many people began registering their AR pistols as an SBR to be able to keep them.

HOWEVER…
On Wednesday, November 8th, 2023 U.S. District Judge Matthew Kacsmaryk ordered a nationwide preliminary injunction which prevents the ATF from enforcing the final rule 2021R-08F, “Factoring Criteria for Firearms with Attached ‘Stabilizing Braces’”. This made it once again 100% legal to own an AR pistol with the attached stabilizing brace.

Another clarification we feel is important to address is that on March 21^st, 2017 the ATF issued a reversal letter to SB Tactical to clarify,
…
With respect to stabilizing braces, ATF has concluded that attaching the brace to a handgun as a forearm brace does not “make” a short-barreled rifle because the configuration as submitted to and approved by FATD, it is not intended to be and cannot comfortably be fired from the shoulder. If, however, the shooter/possessor takes affirmative steps to configure the device for use as a shoulder-stock – for example, configuring the brace so as to permanently affix it to the end of a buffer tube, (thereby creating a length that has no other purpose than to facilitate its use as a stock), removing the arm-strap, or otherwise undermining its ability to be used as a brace – and then in fact shoots the firearm from the shoulder using the accessory as a shoulder stock, that person has objectively “redesigned” the firearm for the purpose of the NFA. This conclusion is not based upon the mere fact that the firearm was fired from the shoulder at some point. Therefore, an NFA firearm has not necessarily been made when the device is not re-configured for use as a shoulder stock – even if the attached firearm happens to be fired from the shoulder.
—-

This means if you were to remove the strap or velcro attached to the stabilizing brace it would be considered “redesigning” it from its original configuration/use. Modification/redesign of the brace will reclassify it as a stock if said redesigned brace is attached to a firearm and fired from the shoulder it is considered a short-barreled rifle.

So, other than this exception it is perfectly legal to place an AR pistol with the attached stabilizing brace and fire it from the shoulder.

The National Firearms Act (NFA) introduced in 1934 requires NFA firearms to be registered and taxed. A “Stamp Tax” is a $200 tax that the ATF requires to be paid to transfer any NFA firearm. In the case of an AOW, the tax is only $5. This also applies if you privately manufacture an NFA firearm. However, the “Stamp Tax” for manufacturing an AOW is still $200.

This amount in 1934 was quite prohibitive at the time, which was the goal of the National Firearms Act. They tried to make it extremely expensive for anyone to own an NFA firearm. Over the years the $200 tax has not increased. If adjusted for inflation, the $200 required in 1934 would be equivalent to $3,708.00 in 2017.

NOTE: There are certain situations in which an NFA item may be transferred without a transfer tax. These include sales to government agencies, temporary transfers of an NFA firearm to a gunsmith for repairs, and transfer of an NFA firearm to a lawful heir after the death of its owner. A permanent transfer, even if tax-free, must be approved by the ATF. The proper form must be submitted to ATF and approved before the transfer occurs. For example, lawful heirs must submit a Form 5 and wait for approval before taking possession of any NFA item willed to them since they are not legally considered transfers. The ATF does, however, recommend filing tax-free transfer paperwork on all such temporary transfers, to confer an extra layer of legal protection on both the owner and the gunsmith.

A Federal Firearms License (FFL) is a license that is required to engage in a business involving the dealing, manufacturing, or importing of firearms, or manufacturing or importing ammunition. Holding an FFL to engage in certain such activities has been a legal requirement since the enactment of the Gun Control Act of 1968. The FFL is issued by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (BATFE / ATF).

Most gun stores whether they have a storefront business, a home-based business, or just a gunsmith have a Type 01 Dealer FFL. If they choose, they could also have or instead have a Type 07 Manufacturer of Firearms FFL.

In comparison, as of 2022, there were 52,910 Type 01 FFLs and 19,059 Type 07 FFLs. If the business chooses to sell, manufacture, or import NFA firearms they must have a valid Special Occupational Tax (SOT). See the FAQ “What is an SOT for additional information.

There are 11 types of FFLs under 4 categories.

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 Ammunition for Firearms Other than Ammunition for Destructive Devices or Armor Piercing Ammunition
• Type 07: Manufacturer of Firearms Other than Destructive Devices
• Type 10: Manufacturer of Destructive Devices, Ammunition for Destructive Devices or Armor Piercing Ammunition

Importers

• Type 08: Importer of Firearms Other than Destructive Devices or Ammunition for Firearms Other than Destructive Devices, or Ammunition Other than Armor Piercing Ammunition
• Type 11: Importer of Destructive Devices, Ammunition for Destructive Devices or Armor Piercing Ammunition

Collectors

• Type 03: Collector of Curios and Relics

See more about Federal Firearms Licenses.

Also known as a Special Occupational Taxpayer (SOT) is a license that an FFL has and pays a special annual tax to sell and/or manufacture NFA Firearms.

As described in the FAQ “What is a Federal Firearms License (FFL)?” the ATF requires a business involving the dealing, manufacturing, or importing of firearms, or manufacturing or importing ammunition to have an FFL. In addition to the FFL, if the business wants to sell, manufacture, or import NFA firearms they must have a valid Special Occupational Tax (SOT).

The 3 classes of SOT’s are:

• Class 1: Importer of NFA firearms (Type 08 and 11 FFLs)
• Class 2: Manufacturer of NFA firearms (Type 7 and 10 FFLs)
• Class 3: Dealer of NFA firearms (Type 01, 02, and 09 FFLs)

As we described at the top of this page, dealers and the general public have been using the term “class 3” when referring to a silencer or other NFA firearm. The fact is, it has nothing to do with the actual NFA firearm. Instead, it only refers to the type of SOT the FFL holds. Since most FFL holders have a Type 01 Dealer license, they have a Class 3 SOT hence where the term came from.
There are also dealers and the general public who use the term “Title II Firearm” when referring to an NFA firearm. This term comes from Title II of the Gun Control Act of 1968 that is a revision of the National Firearms Act of 1934 and pertains to machine guns, short or “sawed-off” shotguns and rifles, and “destructive devices” (including grenades, mortars, rocket launchers, large projectiles, and other heavy ordnance).

The Gun Control Act of 1968 (GCA or GCA68) is a U.S. federal law that regulates the firearms industry and firearms ownership. Due to constitutional limitations, the Act is primarily based on regulating interstate commerce in firearms by generally prohibiting interstate firearms transfers except by manufacturers, dealers, and importers licensed under a scheme set up under the Act. It was signed into law by President Lyndon B. Johnson on October 22, 1968, and is Title I of the U.S. federal firearms laws and is enforced by the Bureau of Alcohol, Tobacco, Firearms and Explosives (BATFE / ATF).

See the Gun Control Act of 1968.

The National Firearms Act (NFA) was enacted on June 26, 1934. The law is an Act of Congress in the United States that, in general, imposes an excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms. The NFA is also referred to as Title II of the federal firearms laws.

All transfers of ownership of registered NFA firearms must be done through the National Firearms Registration and Transfer Record (the “NFA registry”). The NFA also requires that the permanent transport of NFA firearms across state lines by the owner must be reported to the Bureau of Alcohol, Tobacco, Firearms and Explosives (BATFE / ATF). The temporary transportation of silencers does not need to be reported.

See the National Firearms Act.

See the National Firearms Act Handbook.

Many people think an NFA Trust is a more cost-effective and flexible way of owning NFA firearms. An NFA Trust can be considered a Revocable Living Trust. “Revocable” means that the settlor can change or cancel the provisions of the trust at any time. “Living” means the Trust is effective while you are still alive. The Trust document itself called the Declaration of Trust, sets forth the relationship and duties between the settlor, the trustees, and the beneficiary. This trust is not a replacement for a will. Trusts can become complicated in the wording and legal terms so it’s always recommended to contact a competent attorney for more information. An NFA Trust allows you to add anyone else into the Trust such as a spouse, friend, or family member as a Trustee or Co-Trustee, also known as a Responsible Person or referred to as an “RP”.

See our in-depth explanation of an NFA Trust here.

As explained on the ATF Form 23 Responsible Person Questionnaire:

Responsible Person. In the case of a legal entity, including any trust, partnership, association, company (to include any Limited Liability Company (LLC)), corporation, or Licensed Entity that does not pay the Special (Occupational) Tax, any individual who possesses, directly or indirectly, the power or authority to direct the management and policies of the trust or entity to receive, possess, ship, transport, deliver, transfer or otherwise dispose of a firearm for, or on behalf of, the trust or legal entity.

• Settlor: The person who created the trust.
• Trustee(s): Think of trustees as managers who are the main individual(s) owner(s) of the Trust. All Trustees can possess, use, and transport any NFA firearm in the Trust.
• Co-Trustees: Think of co-trustees as co-managers who are individuals who can also possess, use, and transport the NFA firearm in the Trust. They do not need to sign the trust. Do not list yourself as a Co-trustee.
• Beneficiaries: are individuals who inherit the trust property in the event of your death. If the Beneficiary is not included as a Trustee or Co-Trustee they CANNOT use, possess, or transport any NFA firearm in the Trust unless a Trustee or Co-Trustee is physically present with them. They do not need to sign the trust. Do not list yourself as a Beneficiary.

Anyone listed on the Trust as a Settlor, Trustee, or Co-Trustee must submit fingerprints and passport picture(s) when submitting the ATF Form 4. Beneficiaries do not submit fingerprints or passport picture(s) unless they are also included as a Trustee or Co-Trustee in the Trust.

This is a very common question asked when discussing NFA Trusts. Many people out there can confuse others into believing that it’s a big disadvantage that you are required to engrave something on your NFA firearm if it’s in an NFA Trust.

ATF Form 4’s

If you are completing an ATF Form 4 Application for Tax Paid Transfer and Registration of Firearm, then no. It does not matter if the NFA firearm was transferred as an individual or into an NFA Trust. Only manufacturers, importers, and makers of firearms are required to engrave firearms. If you are the buyer of an already manufactured firearm, receiver, Silencer, Short Barreled Rifle (SBR), Short Barreled Shotgun (SBS), Machine Gun, or Any Other Weapon (AOW) then it already has the manufacturer’s markings on the firearm listed on the Form 4 so you are not required to engrave anything additional onto the NFA firearm.

ATF Form 1’s

If you are completing an ATF Form 1 Application to Make and Register a Firearm, then… YES. You are either the manufacturer or maker of the firearm and must meet the engraving requirement. This means the NFA firearm must be marked conspicuously on the frame, receiver, or barrel with the name of the trust and the city and state (two-letter postal abbreviation acceptable) where the SBR is made. See 27 C.F.R. § 479.102(a)(2). For purposes of the marking requirement, there is no difference whether the maker is an individual or an NFA Trust.

What needs to be engraved on my NFA firearm?

• Name of the individual or entity that made/registered the NFA firearm.
• Location (City and State) where the NFA item was made.
• Caliber of the registered NFA firearm.
• Serial Number of the registered NFA firearm.
• Model of the registered NFA firearm.

To comply with 27 CFR §§ 478.92 and 479.102., the engraving or stamping (impressing) of ALL required information must be to a minimum depth of .003 inch and in a print size no smaller than 1/16 inch. This is important when you are selecting an engraver for your NFA markings. Many decorative engravers will not meet the ATF depth requirement.

EXAMPLE 1:

You purchased an Anderson Manufacturing Frontline QR-16 rifle that has a 16-inch barrel. You want to put a 10-inch .300 Blackout barrel on it and make it into an SBR.

NOTE: This rifle is advertised as a 5.56 NATO caliber. However, the receiver says, “MULTI” meaning it can shoot multiple different calibers. You CAN NOT put “MULTI” as the caliber on an ATF Form 1. In this case, the caliber would be “.300” since that is the caliber barrel you will be installing. Here are the current manufacturer markings that are already on the rifle, and what you used to fill out the information on the Form 1:

ANDERSON MANUFACTURING
HEBRON, KY
.300
12345678

After the ATF has approved the Form 1, you must engrave the firearm as the maker, before you put the new 10-inch barrel on it, to comply with NFA laws. You have some choices of where to engrave the firearm. The frame, receiver, barrel, or pistol slide (if applicable) are all acceptable under the law. For practical purposes, especially with AR-type firearms, engraving the lower receiver is usually the best option. As such, you will be able to swap upper receivers without needing to re-engrave the firearm.

Individual
You must include your full name and location (City and State) based on the applicant (you) address and what was entered in box 3b. of the Form 1. Because the original manufacturer (remember, you are the maker) already engraved the serial number, model, and caliber, you are not required to re-engrave this information. Even though the caliber is now .300, “MULTI” does not need to be changed on the receiver and you do not engrave .300 onto the receiver as long as the barrel is marked with the caliber and it is “conspicuous” which means it can easily be seen without removing a hand guard, it should be acceptable. Do not alter or modify the serial number of an existing firearm.

JOHN DOE
RIVERTON, UT

NFA Trust
You must include the name of your Trust and location (City and State) based on the Trust address and what was entered in box 3b. of the Form 1. The full city name must be included, but the state can be abbreviated. Because the original manufacturer (remember, you are the maker) already engraved the serial number, model, and caliber, you are not required to re-engrave this information. Even though the caliber is now .300, “MULTI” does not need to be changed on the receiver and you do not engrave .300 onto the receiver as long as the barrel is marked with the caliber and it is “conspicuous” which means it can easily be seen without removing a hand guard, it should be acceptable. Do not alter or modify the serial number of an existing firearm.

JOHN DOE NFA TRUST
RIVERTON, UT

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EXAMPLE 2:

You are making an NFA firearm from scratch using an 80% lower receiver that you want to mill out and install a 10-inch .300 Blackout barrel to create an SBR. After the ATF has approved the Form 1, you must engrave the firearm as the maker, before you mill out the lower receiver and put the new 10-inch barrel on it, to comply with NFA laws. The location (City and State) is based on the applicant’s address and what was entered in box 3b. of the Form 1. The full city name must be included, but the state can be abbreviated.

To comply with 27 CFR §§ 478.92 and 479.102., the engraving or stamping (impressing) of ALL required information must be to a minimum depth of .003 inch and in a print size no smaller than 1/16 inch. This is important when you are selecting an engraver for your NFA markings. Many decorative engravers will not meet the ATF depth requirement. You have some choices of where to engrave the firearm. The frame, receiver, barrel, or pistol slide (if applicable) are all acceptable under the law. For practical purposes, especially with AR-type firearms, engraving the lower receiver is usually the best option. As such, you will be able to swap upper receivers without needing to re-engrave the firearm.

Individual
All information must match what was entered on the Form 1. You must include your full name and location (City and State) based on the applicant (you) address and what was entered in box 4. a. The caliber as entered in box 4. c. A model is not required, but if you included a model on the Form 1 in box 4. d. it must be engraved. The serial number as entered in box 4. g. The Maker may not duplicate any serial number placed by the Maker on any other firearm.

JOHN DOE
RIVERTON, UT
COOL SBR
.300
001

NFA Trust
All information must match what was entered on the Form 1. You must include the name of your Trust and location (City and State) based on the Trust address and what was entered in box 4. a. The caliber as entered in box 4. c. A model is not required, but if you included a model on the Form 1 in box 4. d. it must be engraved. The serial number as entered in box 4. g. The Maker may not duplicate any serial number placed by the Maker on any other firearm.

JOHN DOE NFA TRUST
RIVERTON, UT
COOL SBR
.300
001

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If you have any questions, please contact us and we can help answer questions and help you complete the ATF Form 1.