NFA update (October 2026)
In an Oct 12 court filing, DOJ confirmed ATF will no longer enforce the challenged NFA provisions against anyone, but argued the injunction protects only the plaintiffs and specified persons; everyone else relies on enforcement discretion ATF could reverse. See ATF's NFA transfer guidance update.
If you're looking into the ATF Form 1, you're probably thinking about making your own NFA firearm, like a short-barreled rifle (SBR), short-barreled shotgun (SBS), or suppressor (silencer), and you want to do it the right way.
Want the big picture? Start with our NFA guide.
And if you looked into it a year ago, a lot has changed. Here's the short version for 2026:
2026 Form 1 update
- The making tax is $0 for silencers, SBRs, SBSs, and Any Other Weapons (AOWs), effective January 1, 2026. It's still $200 for destructive devices (see my NFA tax stamp guide).
- Form 1 is now optional for some items, federally. Under an October 9, 2026 enforcement policy, ATF says individuals no longer need to file a Form 1 and get approval before making a silencer, SBR, SBS, or AOW. That's a policy that could be rescinded or changed, not a change to the law, and your state's law still applies. Details below.
- There's a new Form 1. ATF revised the form in January 2026. The old CLEO copy is gone from the form, but the federal regulation still requires you to send your chief law enforcement officer a copy. I walk through the new form item by item below.
- Destructive devices haven't changed. They still need an approved Form 1 and the $200 tax.
I'm a firearms attorney, but I'm not your attorney, so this isn't legal advice. It's what you need to know to understand the Form 1 and get through the process. I've helped hundreds of clients, from the biggest firearms manufacturers to the smallest home-based FFLs, and I've helped thousands of people get their FFL and fill out their own ATF forms.
There's also a better option if you want to make NFA firearms whenever you want, with no wait for approval: get your own manufacturer's FFL.
What is an ATF Form 1?

ATF's “Form 1” is ATF Form 5320.1, the Application to Make and Register NFA Firearm. ATF's forms are all versions of Form 5320, and the number after the decimal point is where each one gets its nickname: “Form 1” is 5320.1, “Form 4” is 5320.4, and so on.
A Form 1 is used when a person without the right FFL and SOT wants to make an “NFA firearm.” Types of firearms you may be able to make on a Form 1: