An ATF NFA tax stamp is the federal government’s proof that a firearm regulated under the National Firearms Act is registered to a specific owner and that any required excise tax has been paid. As of 2026, the tax is $0 for suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapons,” and $200 for machine guns and destructive devices. Even where the tax is zero, the registration itself is mandatory, and possessing a regulated item without an approved application is a federal felony punishable by up to ten years in prison.1Office of the Law Revision Counsel. 26 USC 5871 – Penalties
What the Stamp Costs Now
Congress restructured the NFA tax in 2025 under Public Law 119-21, and the change matters for anyone still working from older guides. The transfer and making taxes for most NFA firearms dropped to $0. The $200 tax survives only for machine guns and destructive devices.2Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax3Federal Register. Changes to National Firearms Act Tax Remittance Provisions
- Suppressors, short-barreled rifles, short-barreled shotguns, and any other weapons: $0 per transfer and $0 to make
- Machine guns and destructive devices: $200 per transfer and $200 to make
The making tax follows the same structure as the transfer tax.4Office of the Law Revision Counsel. 26 USC 5821 – Making Tax A stamp is still issued in every case. The stamp is the registration record, not a receipt for the tax, so a $0 approval carries the same legal weight as a $200 approval. Skipping the paperwork because nothing is owed will still end in a felony charge.
Which Firearms Need a Stamp
The NFA covers a specific list of firearm types. If your item is not on this list, you do not need a stamp. If it is, you do, without exception.5Office of the Law Revision Counsel. 26 U.S. Code 5845 – Definitions
Suppressors. Any device designed to reduce the report of a firearm, including individual components marketed as suppressor parts.
Short-barreled rifles. A rifled barrel under 16 inches or an overall length under 26 inches. These are hard legal lines. A barrel machined even slightly under 16 inches is regulated; one at exactly 16 inches is not.
Short-barreled shotguns. A barrel under 18 inches or an overall length under 26 inches.
Machine guns. Any weapon that fires more than one round per trigger pull. Civilians cannot possess any machine gun manufactured after May 19, 1986. Only pre-1986 registered machine guns are transferable to private owners, which is why they are scarce and expensive.6Office of the Law Revision Counsel. 18 USC 922 – Unlawful Acts
Destructive devices. Explosive ordnance such as grenades and mines, and any weapon with a bore diameter greater than one-half inch. Ordinary shotguns are excluded as sporting firearms; a 40mm launcher is not.
Any other weapon. A catch-all for concealable firearms that don’t fit the other categories, such as smooth-bore pistols firing shotgun shells or firearms disguised as pens or canes. Standard rifled pistols and revolvers are specifically excluded.
Form 1 or Form 4
Two ATF forms do almost all of the work, and picking the wrong one gets your application rejected.7Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
File Form 1 (ATF Form 5320.1) when you plan to make an NFA firearm yourself. Building a short-barreled rifle from an existing receiver, or assembling a suppressor from a kit, both require Form 1. Approval must come before you cut, drill, or assemble anything.
File Form 4 (ATF Form 5320.4) when an existing NFA item is being transferred to you. Buying a suppressor from a dealer is a Form 4. Private-party sales are also Form 4 transfers, and they have to go through a licensed dealer.
What You Submit With the Application
Both forms require the firearm’s serial number, manufacturer, model, caliber, barrel length, and overall length. Errors in any of those fields are among the most common causes of rejection, and a rejection resets the wait.
Fingerprints
Individual applicants submit two completed FD-258 fingerprint cards. Filers using the eForms portal can upload an encrypted electronic fingerprint file (EFT format) instead of mailing cards. The EFT file has to be downloaded to a computer; a phone won’t do it. Private fingerprinting services handle this for anywhere from a few dollars up to around $50 depending on the provider.
Photograph
You need a passport-style color photograph taken within the last six months, shot against a white or off-white background, with no filters or digital edits. eForms takes a digital upload directly.
CLEO Notification
Before submitting, you send a copy of the completed form to the chief law enforcement officer in your area, usually a sheriff or police chief. It is a notification, not a request. The CLEO signs nothing and approves nothing; you just need to have sent it.8Federal Register. Removing CLEO Notification Under the National Firearms Act
The ATF has proposed eliminating CLEO notification as of mid-2026 but has not finalized the rule. Until it does, the step is still required.
Registering Through a Trust
Many buyers register NFA items to a gun trust instead of themselves. The reason is possession: only the person named on an individual registration can lawfully possess the item, so a spouse or adult child who accesses your suppressor at home is technically in unlawful possession. A trust lets everyone named in it possess the registered items legally.
The cost is paperwork. Every “responsible person” in the trust must submit their own fingerprints, photograph, and ATF Form 5320.23 (Responsible Person Questionnaire), and each must send their own CLEO notification.9Bureau of Alcohol, Tobacco, Firearms and Explosives. Background Checks for Responsible Persons (Final Rule 41F)10Bureau of Alcohol, Tobacco, Firearms and Explosives. ATF Form 5320.23 – National Firearms Act Responsible Person Questionnaire A responsible person is anyone with authority to direct the trust or possess firearms on its behalf, which generally covers settlors, trustees, and any beneficiary with access or control. Four responsible persons means four full sets of documents on every application the trust files.
A copy of the trust document itself goes with the application. NFA-specific gun trusts are widely available, though quality varies.
Filing and Waiting
Applications can go in by mail or through the ATF’s eForms portal. eForms is faster on every axis: card payment for anything owed, digital fingerprint upload, no manual data entry on the ATF’s end, and no lost mail.
After submission, the ATF runs a background check through the FBI’s NICS system.11Federal Bureau of Investigation. Firearms Checks (NICS) As of February 2026, average eForms processing times run about 10 days for individual Form 4 applications, 26 days for trust Form 4 applications, and 36 days for Form 1 applications.12Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times These numbers move. In high-volume periods they have stretched to many months, so plan around the current pace rather than depending on it.
Once approved, paper filers get the stamped document in the mail; eForms filers receive a PDF by email. Both carry identical legal weight. Keep a copy with the item when you transport it, because law enforcement can ask to see proof of registration.
State Law Has the Final Word
A federal stamp does not preempt state or local law. California and New York prohibit suppressors entirely. Hawaii bans machine guns, suppressors, short-barreled rifles, and short-barreled shotguns. A handful of jurisdictions prohibit all NFA items outright. Buying a suppressor with a valid stamp and then moving with it into a state that bans suppressors is a state crime the moment you cross the line. Confirm your state and local law before you file, because the federal approval does nothing to fix a state prohibition.
Traveling Between States
Interstate travel with a machine gun, short-barreled rifle, short-barreled shotgun, or destructive device requires prior written ATF approval on Form 5320.20.13Bureau of Alcohol, Tobacco, Firearms and Explosives. ATF Form 5320.20 – Application to Transport Interstate or to Temporarily Export Certain NFA Firearms Suppressors and any other weapons are exempt from Form 5320.20, though you are still responsible for the laws of every state you pass through. If you permanently move, update your address with the ATF so the registration record stays current.
What Happens if You Skip the Process
Possessing an unregistered NFA firearm, failing to pay any required tax, or transferring an NFA item outside the approval process are federal crimes. A conviction carries a fine of up to $10,000, imprisonment for up to ten years, or both.1Office of the Law Revision Counsel. 26 USC 5871 – Penalties
These penalties apply even when the tax is $0. Registration is what the law requires, not payment. Building a short-barreled rifle without an approved Form 1 is a felony whether or not any money was owed. Letting someone who isn’t on your registration or trust have ready access to the item can create a constructive possession problem for both of you. Prosecutors treat NFA violations seriously, and not knowing the rule has never worked as a defense.