Depending on whether you want to make, buy, or sell an NFA firearm, there is an ATF Form that must be used.
This is because, in most cases, the ATF must approve the making, selling, and/or buying of NFA firearms, those firearms regulated under the National Firearms Act (e.g. silencer or suppressor, short barreled rifle or SBR, short barreled shotgun or SBS, machine gun, and more).
The application for making or transferring an NFA firearm is made on the appropriate ATF form along with a fingerprint card and the appropriate tax payment to the ATF and, once approved by the NFA branch, it is returned with a tax stamp and permission for either making the NFA item or permission for the transferor(seller) to allow the transferee (buyer) to take possession of the NFA item.
There is one exception to the "prior approval required" guideline: if you are a Type 07 or Type 10 FFL (the two types of manufacturing federal firearms license) AND you have paid your annual SOT tax and are thereby a Special Occupational Taxpayer (Class 2 for those who want to know), then you can make a machine gun whenever you want and simply notify the ATF - NFA Branch AFTER you've made the NFA item. There is no "approval" in this case - instead, it is simply a notification.
ATF Forms
Which ATF form is used depends on the activity and the person or entity making, selling, or receiving the firearm.
Here is a table showing which ATF form is used for which type of activity and transferee, followed by a breakdown of each type of ATF paperwork for NFA transfers:
NFA Forms
| NFA Form | Purpose | Manufacturer or Transferee (recipient) | ATF Approval Needed? |
|---|---|---|---|
| Form 1 | Making NFA Firearm | Non-FFL/SOT (regular individual/entity) | Yes |
| Form 2 | Making NFA Firearm | Type 7 or Type 10 FFL (Class 2 SOT) | No |
| Form 3 | Transferring NFA Firearm | FFL / SOT (Any Class SOT) | Yes |
| Form 4 | Transferring NFA Firearms | Non-FFL/SOT (regular individual/entity) | Yes |
| Form 5 | Transferring NFA Firearm | Government Entity (Mil, LE, etc) | Yes |
| Form 6 | Importing NFA Firearm | Type 8 or 11 FFL (Class 1 SOT) | Yes |
| Form 9 | Exporting NFA Firearms | Foreign Recipient | Yes |
| Form 10 | Register Acquired/Seized NFA Firearm | Law Enforcement / Government | Yes |