Last updated September 30, 2026

If you're looking into buying an NFA firearm, you've probably heard of the ATF Form 4, but you may not be sure exactly what it is, when to use it, or how it works.

And if you looked into it a year ago, a lot has changed. Here's the short version for 2026:

2026 Form 4 update

• The tax stamp is $0 for silencers, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and Any Other Weapons (AOWs), effective January 1, 2026. It's still $200 for machine guns and destructive devices.
• $0 doesn't mean no paperwork. Unless your transfer is covered by the court ruling below, you still need an approved Form 4 before you can take your NFA firearm home.
• Wait times are days or weeks, not months. ATF's own numbers show individual eForm 4s averaging about 9 days.
• Silencer Shop v. ATF changed things for some silencer buyers. It is not a blanket "no more Form 4" ruling. Details below.

I'm a firearms attorney, but I'm not your attorney, so this isn't legal advice. It is what you need to know to get through a Form 4 without surprises.

First, what are NFA firearms?

NFA firearms are a special category of highly regulated firearms under the National Firearms Act of 1934. This category includes:

• Silencers (suppressors)
• Machine guns (yes, they're legal to own; see who can own a machine gun)
• Short-barreled rifles (SBRs)
• Short-barreled shotguns (SBSs)
• Any Other Weapons (AOWs)
• Destructive devices (DDs)

When one of these is transferred to someone who isn't a qualified FFL/SOT, the transfer has to be applied for and approved by ATF in advance. That application is the ATF Form 4. It's also how the transfer tax gets paid, which is now $0 for most NFA firearms and $200 for machine guns and destructive devices.

This guide covers everything you need to know about the ATF Form 4 process.

What is an ATF Form 4?

The ATF Form 4 is used to transfer an already-registered NFA firearm to someone who isn't a qualified FFL/SOT, like an individual, a trust, or a corporation.

ATF's "Form 4" is actually ATF Form 5320.4, the "Application to Transfer and Register NFA Firearm (Tax-Paid)." (Older versions called it the "Application for Tax Paid Transfer and Registration of Firearm.") The current version is Revised December 2025, and ATF says previous editions are obsolete, so don't use an old PDF you saved years ago.

It's used whenever you're acquiring an NFA firearm that already exists. If you want to make one yourself, that's an ATF Form 1 instead.

If you're not an FFL/SOT and you've bought an NFA firearm from a dealer or an individual, you need an approved Form 4 before you can take it home. You can buy it and pay for it now, but you can't take possession until ATF approves the Form 4. The firearm stays with the seller (the transferor) while your application is processed.

Some ATF forms are notifications. The Form 4 isn't. It's an application, which means you're asking ATF for permission and you have to wait for approval. Approval also registers the firearm to you in the National Firearms Registration and Transfer Record (NFRTR).

If you'd rather get NFA firearms in a day or two instead of waiting on Form 4s, look into getting an FFL and becoming an SOT.

When to Use an ATF Form 4

The Form 4 is used anytime a registered NFA firearm is transferred, tax-paid, to someone who isn't a qualified FFL/SOT. It's how the transfer tax gets paid (now $0 for most items) and how you apply for permission to receive and possess the NFA firearm. When it's approved, it comes back with a tax stamp. On eForms, that stamp can now be electronic.

Common Form 4 situations:

• Buying from a dealer. An SOT dealer sells you a silencer, SBR, or other NFA firearm.
• Buying from another individual. Private-party Form 4 transfers are allowed when the buyer and seller live in the same state. If the seller is in another state, the item has to go to an SOT dealer in your state first, and then that dealer transfers it to you on a Form 4.
• Moving an item you already own into your trust or corporation (or back out). That's a transfer to a different "person," so it takes a Form 4. With the $0 tax, this no longer costs $200 for silencers, SBRs, SBSs, and AOWs.
• Buying a machine gun. Only machine guns that were lawfully registered before May 19, 1986 can be transferred to individuals, and those still carry the $200 tax.

If you inherited an NFA firearm, the estate should generally use the tax-exempt ATF Form 5 to transfer it to you as a beneficiary. That used to save $200 in every case. Now it mainly matters for machine guns and destructive devices, since the Form 4 tax on everything else is $0 anyway. The Form 4 itself says that for estate transfers the executor should contact the NFA Division (244 Needy Road, Martinsburg, WV 25405, or IPB@ATF.GOV).

If you're applying through an NFA gun trust or a corporation, each "responsible person" must also submit an ATF Form 5320.23, NFA Responsible Person Questionnaire, with their own photo and fingerprints. More on that below.

Remember, because a Form 4 is an application for permission, it must be approved BEFORE the NFA firearm is transferred.

How Much Does a Form 4 Cost in 2026?

The One Big Beautiful Bill Act (Public Law 119-21, §70436), signed July 4, 2025, changed the NFA transfer tax in 26 U.S.C. §5811 effective January 1, 2026:

NFA firearm	Form 4 transfer tax before 2026	Form 4 transfer tax since Jan 1, 2026
Silencer	$200	$0
Short-barreled rifle (SBR)	$200	$0
Short-barreled shotgun (SBS)	$200	$0
Any Other Weapon (AOW)	$5	$0
Machine gun	$200	$200
Destructive device	$200	$200

ATF updated its regulations to match (final rule, 91 FR 25112, May 8, 2026, effective June 10, 2026) and released the December 2025 revision of the Form 4 with a $0/$200 checkbox.

What Congress did not change: the registration requirement, ATF's pre-approval, the background check, the photos and fingerprints, or the Special Occupational Tax (SOT) that NFA dealers pay. As ATF put it in the final rule, "all other regulatory provisions of the NFA application and registration process remain in full force and effect."

Of course, the tax was never the only cost. You'll still pay for the item itself, any dealer transfer fee, fingerprints, and a trust if you use one.

Do You Still Need a Form 4 After Silencer Shop v. ATF?

Maybe. It depends on what you're buying, who you're buying it from, who you are, and what state you're in.

On August 5, 2026, the U.S. District Court for the Northern District of Texas entered final judgment in Silencer Shop Foundation v. ATF (consolidated with Jensen v. ATF). The reasoning is simple: the NFA's registration and approval rules were passed under Congress's taxing power, and once Congress dropped the tax on silencers, SBRs, SBSs, and AOWs to $0, those rules could no longer be justified that way for those firearms. The court permanently enjoined ATF from enforcing the challenged NFA provisions, including the Form 4 requirement in 27 CFR 479.84, "as to untaxed firearms against the plaintiffs and, where applicable, the plaintiffs' agencies, political subdivisions, members, and customers—both current and future." The injunction took effect August 13, 2026.

Here's what that does and doesn't mean for a Form 4:

• It's not a ruling for everyone. It protects the plaintiffs and, where applicable, their members and customers. Coverage depends on the specific dealer, customer, and transaction.
• Covered silencer transfers may not need a Form 4. For a covered transaction, a dealer may be able to transfer a silencer on a Form 4473 with a background check, like any other firearm. ATF's Director has said publicly that ATF is following the court's order, but ATF hasn't issued written guidance on how dealers should handle these transfers.
• Dealer sales of SBRs and SBSs still need a Form 4, for now. The Gun Control Act separately bars a dealer from selling or delivering an SBR or SBS to a non-licensee "except as specifically authorized by the Attorney General" (18 U.S.C. 922(b)(4)), and right now the Form 4 is how that authorization happens.
• AOWs: the judgment says the injunction does not extend to the NFA's regulation of AOWs as it relates to the Jensen plaintiffs.
• Machine guns and destructive devices aren't affected. They still carry the $200 tax and still need a Form 4, and 18 U.S.C. 922(o) still limits machine guns.
• State law still matters. Some states only allow NFA firearms that are registered under federal law. A transfer that's fine federally can still be a problem under state law.
• It may not be over. The government has until October 5, 2026 to appeal. News reports say the administration has decided not to, but as of this writing ATF hasn't published written guidance on Form 4473-only transfers.

If you're not sure your transfer is covered, file the Form 4. For a silencer it's $0, it's fast right now, and an approved Form 4 means the item is registered to you. That's the cleanest answer for state law, interstate travel, and whatever comes next.

I'll update this article as ATF issues guidance and as the appeal deadline passes. For the full breakdown, including who's covered and what dealers should be doing, read my article on Silencer Shop v. ATF.

Individual vs. Trust

You can apply for a Form 4 as an individual or through a legal entity, like an NFA gun trust, corporation, or LLC. Here are the trade-offs.

As an individual:

• Only you can possess the NFA firearm.
• You answer the eligibility questions (items 14–19) and submit your own photo and fingerprints.
• ATF's July 2026 average was about 9 days for an individual eForm 4.

Through a trust or other entity:

• The trust or entity is the transferee. List only the entity's name, not the trustees' names.
• Every responsible person (anyone with the power to receive, possess, ship, transport, deliver, transfer, or dispose of the firearm for the trust, like a settlor/grantor or trustee) must submit an ATF Form 5320.23 with a photo and fingerprints. Since ATF's 2016 rule (41F), the old "no fingerprints for trusts" advantage is gone.
• You have to include complete, unredacted copies of the trust or entity documents, including schedules and amendments. If the same entity had a Form 1 or Form 4 approved in the last 24 months and nothing has changed, you can certify that instead of resubmitting.
• ATF's July 2026 average was about 33 days for a trust eForm 4.
• More than one person (the trust's responsible persons) can lawfully possess the item, and a trust can make estate planning easier.

A trust beneficiary who doesn't have the power or authority to exercise those powers isn't a responsible person (27 CFR 479.11).

How to File an eForm 4

Most Form 4s are filed on ATF's eForms system at eforms.atf.gov, and it's the faster way. Here's how it generally works:

1. Create your ATF eForms account (individual buyers and trust responsible persons, as applicable).
2. Buy the item and get it assigned to you. The dealer (or private seller, since ATF opened eForm 4 to non-licensee transferors in January 2026) starts the Form 4. The transferor is the one who files it.
3. Provide your information: legal name, physical address where the firearm will be kept, a 2x2 photo, your answers to the eligibility questions, and fingerprints.
4. Fingerprints: eForms accepts electronic fingerprint files (.EFT), which you can get from a fingerprinting service or kiosk, or you can mail FD-258 cards. If you mail cards, expect processing to start only after ATF receives and scans them.
5. Trusts: upload the complete trust (including schedules) and a hand-signed Form 5320.23 for each responsible person, with each person's photo and fingerprints.
6. Send your CLEO notification copy (see item 12 below). This is a notice, not a permission slip.
7. Review everything, then certify. Check the serial number, your name, and your address against your ID before you sign. ATF can't fix errors after you submit. A wrong application gets processed and then disapproved, and you start over.
8. Pay the tax if there is one. Machine gun and DD transfers are paid through pay.gov on eForms. Silencer, SBR, SBS, and AOW transfers are $0.

How to Fill Out a Paper ATF Form 4

You can still file on paper. Download the current ATF Form 5320.4 (Rev. December 2025) from ATF. It's a fillable PDF, and ATF allows it to be filled out and signed electronically.

The current form is 13 pages:

• ATF Copy: pages 1–3
• Definitions and Instructions: pages 4–7
• Registrant Copy: pages 8–10
• CLEO Copy: pages 11–13

Here's how to fill it out, item by item. Items 3–11 are usually completed by the transferor (the dealer or seller).

1. Transfer type: Check $0 for a silencer, SBR, SBS, or AOW, or $200 for a machine gun or destructive device.

2. Transferee's full legal name and address: The individual, or the trust or entity name only (no trustee names). Use a physical address, not a P.O. box. For a trust, use the location in the state where the firearm will be kept. Check the box for Corporation, Individual, Trust, or Other legal entity. (The old separate "County" box is gone from the current form.)

3a–3c. Transferor's name, address, email, and phone: The dealer or seller.

3d. Decedent's name, address, and date of death: Only if the transfer comes out of an estate.

3e. Transferor's additional address: Only if the business premises are different from 3a.

4a. Maker/manufacturer/importer: The name and full address of the firearm's maker, manufacturer, and/or importer.

4b. Firearm type: Silencer, short-barreled rifle, short-barreled shotgun, any other weapon, machine gun, or destructive device.

4c. Caliber or gauge: List the caliber or gauge. If there's more than one (for example, a multi-caliber silencer), list the additional ones in 4h.

4d. Model.

4e/4f. Barrel length and overall length: In inches. For silencers, barrel length is usually N/A, and 4f is the length of the silencer itself. If you don't know, ask the manufacturer.

4g. Serial number: Exactly as engraved on the firearm. This is one of the most common reasons Form 4s get disapproved.

4h. Additional description: Usually blank, unless you have extra calibers, lengths, makers, or markings to list.

Prior ATF Control Number: If the transferor has one, list it. It helps with future eForms filings for the same item.

5. Transferee's FFL (if any): Most buyers leave this blank. Fill it in only if the transferee holds an FFL or explosives license or permit.

6a/b. Transferee's special (occupational) tax status (if any): Leave blank unless the transferee is an SOT. If they are, enter the SOT's EIN and class.

7. Transferor's FFL (if any): The dealer's 15-digit license number. Leave blank for a private (non-licensee) seller.

8a/b. Transferor's special (occupational) tax status: The dealer's EIN and SOT class.

9–11. Transferor's signature, authorized official's name and title, and date: Completed by the dealer or seller.

12. Law enforcement notification: The agency name, the official's name and title, and the address of your chief law enforcement officer (CLEO), who can be the chief of police, the sheriff, the head of the state police, or a state or local district attorney or prosecutor where the firearm will be kept. You send the CLEO a copy. The CLEO doesn't have to sign, approve, or do anything.

13. Transferee necessity statement: Required only for a machine gun, SBR, SBS, or destructive device bought from a dealer by a non-licensee (not for silencers or AOWs). Enter your name and title and your reason, like "any lawful purpose" or "investment and all other lawful purposes."

14–19. Transferee certification questions (individuals only): Questions 14a–14m are the prohibited-person questions. For example, 14.f asks whether you are an unlawful user of, or addicted to, marijuana or any depressant, stimulant, narcotic drug, or any other controlled substance, and the form notes that marijuana remains unlawful under federal law even where a state has legalized it. Items 15–19 cover your alien/admission number (if applicable), UPIN, SSN, date and place of birth, race/ethnicity, and citizenship. The SSN is optional, but it speeds up the background check. Answer truthfully. A "yes" answer needs an explanation on a separate sheet. Trusts and entities skip 14–19.

Certification: Individuals sign and date. For a trust, a responsible person signs with their title (for example, Trustee). Electronic signatures are allowed, and so is handwritten ink.

20–21. Responsible persons (trusts and entities only): The number of responsible persons and each one's full name. Attach a sheet if you need more room. Each person listed needs a Form 5320.23. (ATF numbers these items 20–21 on the ATF Copy but 23–24 on the Registrant and CLEO copies. Same information.)

22. Method of payment: Only for paper applications with the $200 tax (machine guns and DDs). Leave it blank for a $0 transfer. If an application is disapproved, ATF refunds the tax. Refund requests must be made within 18 months for pay.gov payments, or three years for other payments.

What to Submit

Mail to the NFA Division (National Firearms Act Division, Bureau of Alcohol, Tobacco, Firearms and Explosives, P.O. Box 5015, Portland, OR 97208-5015), or submit everything through eForms:

• The Form 4: ATF Copy (pages 1–3) and Registrant Copy (pages 8–10)
• Individuals: one 2" x 2" frontal-view photo taken within the last six months, attached to the form, and fingerprints on FBI Form FD-258 (blue-line cards), or an electronic .EFT file on eForms
• Trusts and entities: complete, unredacted trust or entity documents (including schedules and amendments), plus an ATF Form 5320.23 for every responsible person, each with a 2x2 photo taken within the last year and two FD-258 fingerprint cards (or .EFT on eForms)
• An explanation for any "yes" answers to question 14
• A copy of any state or local permit, if your state requires one before you can acquire the firearm
• Payment, only for machine guns and destructive devices ($200)

Send to your CLEO:

• The Form 4 CLEO Copy (pages 11–13)
• The CLEO copy of each responsible person's Form 5320.23, sent to that person's CLEO

ATF Form 4 Wait Times

Form 4 wait times used to be measured in months, and sometimes close to a year. Not anymore.

ATF publishes its current processing times. For applications finalized in July 2026 (the latest ATF data as of this writing):

Form 4	eForms	Paper
Individual	9 days (median 8 days)	28 days
Trust	33 days	34 days

For comparison, SOT dealers' Form 3 (dealer-to-dealer) transfers averaged 1 day.

These are averages. Errors, a delayed background check, or a mailed fingerprint card can make yours take longer. For a rough idea of what filers are seeing right now, NFA Watch tracks approvals reported by applicants. It's an unofficial, community-reported tracker, not ATF data.

You can check your status in your eForms account, call the NFA Division at (304) 616-4500, or email IPB@ATF.GOV. Have your name, the transferor's name, and the serial number ready.

After Your Form 4 Is Approved

• Pick it up. The approved Form 4 goes back to the transferor, and you can take possession once it's approved and received. If you bought from a dealer, you'll still fill out a Form 4473 at pickup. Because ATF already ran your background check for the Form 4, the dealer generally doesn't run another NICS check.
• Keep proof of registration. Keep your approved Form 4 (or a copy) and be ready to show it to an ATF officer if asked.
• Moving or changing the item. Tell the NFA Division in writing if you change your address or change the firearm's description.
• Crossing state lines. For an SBR, SBS, machine gun, or destructive device, you need ATF approval before taking it to another state, using ATF Form 5320.20 (see my 5320.20 guide). Silencers and AOWs don't require a 5320.20. Either way, check the laws of the state you're going to (see NFA firearms by state).
• If you become prohibited from possessing firearms, contact the NFA Division about how to dispose of the item.

2025–2026 ATF Changes That Affect Form 4

ATF has done a lot of rulemaking this year. Here's what touches the Form 4, and whether it's actually in effect:

Change	Status (as of Sep 30, 2026)
NFA tax cut to $0 (silencers, SBRs, SBSs, AOWs)	In effect since Jan 1, 2026 (statute). ATF's conforming rule took effect June 10, 2026 and allows electronic tax stamps.
New Form 4 (Rev. December 2025)	In effect. Previous editions are obsolete.
Silencer Shop v. ATF injunction	In effect since Aug 13, 2026, for covered parties only. Appeal deadline Oct 5, 2026.
Removing CLEO notification (proposed rule, 91 FR 24471, May 6, 2026)	Proposed only. CLEO notification is still required until a final rule says otherwise.
Fingerprint and photo changes (proposed rule, 91 FR 40924, July 6, 2026): photo ID copy instead of a 2x2 photo, one fingerprint card instead of two, and RPs fingerprinted only if needed	Proposed only. Comments close Oct 5, 2026.
Joint NFA registration for spouses (proposed rule, 91 FR 25243, May 8, 2026)	Proposed only.
No pre-approval for short-term interstate transport of NFA firearms (proposed rule, 91 FR 25229, May 8, 2026)	Proposed only. The 5320.20 is still required for now.
Pistol stabilizing brace rule (2023)	Vacated by the court in Mock v. Garland, and the government dropped its appeal in July 2025. ATF proposed removing the rule's language on May 6, 2026 (not final yet).

Proposed rules aren't law. Until ATF publishes a final rule, follow the current form and current regulations.

For FFLs: Form 4 vs. Form 3

If you're an FFL who has paid the Special Occupational Tax (an SOT), transfers between you and other SOTs go on a tax-exempt ATF Form 3, which is typically approved in about a day. See my Form 3 guide.

If you're an FFL who hasn't paid the SOT, you're treated like any other buyer for NFA firearms. You'll need a Form 4, and your responsible persons have to submit Form 5320.23s with photos and fingerprints.

That's one of the biggest reasons people who are serious about NFA firearms get an FFL and become an SOT: no waiting on Form 4s to get NFA firearms into your inventory, and depending on your FFL type, you can deal in or make them. (Learn what an SOT is.)

If you want my help doing it the right way from start to finish, sign up for my Get Your FFL course, my Become an SOT course, or the FFL + SOT bundle (available on either page) and save.

I hope this helps you understand the ATF Form 4. If you have questions, contact us.

ATF Form 4 FAQ

How much is a Form 4 tax stamp in 2026?

$0 for silencers, short-barreled rifles, short-barreled shotguns, and AOWs, since January 1, 2026. Machine guns and destructive devices are still $200.

If the tax stamp is $0, do I still need a Form 4?

Generally, yes. Congress cut the tax but didn't repeal registration or ATF approval. The exception is a transaction covered by the Silencer Shop v. ATF injunction, which mainly affects silencers for covered parties. Dealer sales of SBRs and SBSs still need a Form 4 for now because of a separate Gun Control Act requirement.

Can I buy a silencer without a Form 4 now?

Possibly, if your transaction is covered by the Silencer Shop v. ATF injunction and your state's law allows it. It isn't a blanket rule for everyone, and ATF hasn't issued written guidance yet. If you aren't sure you're covered, file the Form 4. It's $0 and fast. See my Silencer Shop v. ATF breakdown.

How long does a Form 4 take in 2026?

ATF reported averages of about 9 days for individual eForm 4s and 33 days for trust eForm 4s (applications finalized in July 2026). Paper takes about a month.

Is it faster to file as an individual or a trust?

Right now, individual. ATF's July 2026 averages were about 9 days for individuals versus 33 for trusts. A trust lets more than one person possess the item and can make estate planning easier.

Do I need fingerprints for a Form 4?

Yes. Individuals submit fingerprints, and so does every responsible person of a trust or entity (with their Form 5320.23). eForms accepts electronic .EFT fingerprint files, so you don't have to mail cards.

Does my sheriff or police chief have to sign my Form 4?

No. That requirement ended in 2016. Now you just send a copy of the Form 4 (and each responsible person sends their Form 5320.23) to the chief law enforcement officer as notification. They don't have to approve anything. ATF has proposed removing even the notification, but that isn't final yet.

Can I buy an NFA firearm from someone in another state?

Not directly. If you're not an FFL/SOT, an interstate purchase has to go through an SOT dealer in your state. The item is first transferred to that dealer (on a Form 3 if the seller is an SOT dealer, or on a Form 4 if the seller is an individual), and then the dealer transfers it to you on a Form 4.

Can I move a silencer I already own into my trust?

Yes, with a Form 4 from you to the trust. For a silencer, SBR, SBS, or AOW, the tax is now $0, and eForms has accepted non-licensee transferors since January 2026.

Can I take my NFA firearm to another state?

For an SBR, SBS, machine gun, or destructive device, you need an approved ATF Form 5320.20 first. Silencers and AOWs don't need one. Always check the other state's laws.

What happens if my Form 4 is denied?

ATF notes the reason for disapproval and returns a copy to the transferor. Any tax you paid is refundable. Most disapprovals come from typos, mismatched names or addresses, missing trust pages, bad photos, or wrong answers on the eligibility questions, so review carefully before you certify.

What’s the difference between a Form 4 and a Form 3?

A Form 4 is the tax-paid transfer application, used for transfers to individuals, trusts, entities, and non-SOT FFLs (and by individuals selling to a dealer). A Form 3 is the tax-exempt transfer between SOTs and is usually approved in about a day.