To file ATF Form 4, you submit the Application for Tax Paid Transfer and Registration of Firearm through your licensed dealer, almost always using the ATF’s eForms system, along with fingerprints, a passport-style photo, a compliance certification, and a copy sent to your local chief law enforcement officer. The item stays with the dealer until the ATF approves the transfer.
Decide How the Item Will Be Registered
Before you touch the form, decide who or what will legally own the NFA item. This choice determines how many people submit paperwork and who can lawfully possess the item after approval.
- Individual. Only you are listed as the owner, only you undergo the background check, and only you may legally possess the item.
- Gun trust. A legal entity built to hold firearms. A trust lets you name multiple people, called responsible persons, who can legally possess the item. Each responsible person submits their own supporting documents, and the trust document itself becomes part of the application package.1Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transfer and Register NFA Firearm (Tax-Paid)
- Corporation or LLC. Usually used when items are acquired for a business. Every officer or member who qualifies as a responsible person submits individual documentation, just like trust members.
Trusts are the most popular route for people who want a spouse or family member to have lawful access. Template-based online trusts start under $100; attorney-drafted trusts run several hundred. A poorly drafted trust can cause problems during approval, so it is not the place to cut corners.
Gather the Documentation Each Applicant Must Submit
Form 4 itself captures details about the item and both parties to the transfer. For the item, you need the manufacturer, model, serial number, caliber, and barrel length. For the dealer (the transferor) and you or your entity (the transferee), the form asks for legal names, addresses, and any applicable Federal Firearms License or Special Occupational Tax numbers.1Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transfer and Register NFA Firearm (Tax-Paid)
Beyond the form, every responsible person submits supporting documents. A responsible person is anyone who can direct the management or policies of a trust or entity regarding firearms. For most trusts that means the settlor and trustees, not beneficiaries who lack authority over the firearms.2Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act (NFA) Responsible Person Questionnaire Each responsible person provides:
- A recent passport-style photograph meeting standard passport dimensions.
- Two completed FBI Form FD-258 fingerprint cards. If you file electronically, many applicants use a digital EFT fingerprint file instead, which can be reused on future applications.
- For trust or entity applicants, ATF Form 5320.23, the Responsible Person Questionnaire, from each person with authority over the entity’s firearms.2Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act (NFA) Responsible Person Questionnaire
- For individual applicants, ATF Form 5330.20, certifying compliance with the federal prohibition on firearm possession by certain nonimmigrant aliens.3Bureau of Alcohol, Tobacco, Firearms and Explosives. Open Letter to Any Person Submitting ATF Form 4 or Form 5
Send the CLEO Notification
Before submitting to the ATF, send a completed copy of your Form 4 to the chief law enforcement officer where you are located. For a trust or entity, each responsible person sends a copy of their Form 5320.23 instead. The CLEO is your local chief of police, county sheriff, head of state police, or local district attorney. This is a notification only. The CLEO does not need to approve or sign anything.4Bureau of Alcohol, Tobacco, Firearms and Explosives. 27 CFR 479.84 – Application to Transfer
Submit Through eForms and Pay the Transfer Tax
The ATF’s electronic filing system at eforms.atf.gov is the standard route. Paper submissions mailed to the NFA Branch still work but take significantly longer. Most dealers walk you through the eForms submission, because both the dealer and the buyer must electronically sign the application before it reaches the ATF.
The transfer tax has changed. Federal law now sets the tax at $200 only for machine guns and destructive devices. For every other NFA firearm, including suppressors, short-barreled rifles, short-barreled shotguns, and any-other-weapons, the transfer tax is $0.5Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax References you may find to a $200 stamp for suppressors or a $5 stamp for AOWs reflect prior law.
When a tax applies, it is paid at submission through the eForms payment system. Dealers charge a separate service fee for handling the transfer paperwork.
How Long Approval Takes
Once submitted, the ATF’s NFA Division reviews the paperwork and runs the background check. Electronic filings consistently move faster than paper. As of early 2026, the ATF reports median processing times for eForm 4 applications of roughly 10 days for individuals and 26 days for trusts. Paper submissions run around 21 days for individuals and 24 days for trusts.6Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
These numbers are a dramatic improvement over the year-plus waits common before eForms launched. Processing times can spike during high-volume periods, so treat ATF’s published medians as a baseline rather than a guarantee.
When the ATF approves the application, it sends the approved form (with the tax stamp, if applicable) directly to your dealer. You do not receive it yourself. The dealer contacts you when the paperwork arrives.
Picking Up the Item
Approval does not mean you can just walk out with the item. The dealer must complete an ATF Form 4473, the standard Firearms Transaction Record used for all dealer transfers. The process is lighter than a typical gun purchase. Because the ATF already ran a background check during Form 4 processing, the dealer does not need to run a separate NICS check at pickup. Instead, you recertify on Form 4473 that all information you provided is still accurate and your eligibility has not changed since the application was submitted.7Bureau of Alcohol, Tobacco, Firearms and Explosives. Firearms Transaction Record – ATF Form 4473
Once the recertification is done and the dealer verifies your ID, the item is yours to take home.
If Your Application Is Denied
The ATF notes the reason for disapproval on your Form 4 and returns a copy to the dealer. If you paid a transfer tax, you are entitled to a refund. For credit or debit card payments through pay.gov, the refund goes back to the card used. Request the refund within 18 months of the original payment date for pay.gov transactions, or within three years for other payment methods.1Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transfer and Register NFA Firearm (Tax-Paid)
If the denial stems from the FBI’s NICS background check, you can challenge it. The preferred method is an electronic challenge through the FBI’s EDO system at edo.cjis.gov, where you provide the transaction number from your denial, identify the information you believe is inaccurate, and upload supporting documentation. You can also submit a challenge by mail to the FBI CJIS Division in Clarksburg, West Virginia. The FBI encourages including a fingerprint card with any challenge to help resolve identity-based errors faster.8Federal Bureau of Investigation. Challenges / Appeals
Things Form 4 Does Not Cover
Form 4 approval is a federal approval. It does not override state or local law. Roughly nine states and the District of Columbia prohibit civilian suppressor ownership, and several states restrict short-barreled rifles, short-barreled shotguns, or machine guns. Confirm your state allows the item before you pay anything.
Approval also does not authorize interstate travel with certain items. Machine guns, short-barreled rifles, short-barreled shotguns, and destructive devices all require prior ATF authorization before you cross state lines, obtained by filing ATF Form 5320.20 identifying the item, destination, and travel dates.9Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transport Interstate or to Temporarily Export Certain NFA Firearms Suppressors and any-other-weapons are not on that list, though you still need to comply with the firearms laws of every state you enter.
And Form 4 is not the paperwork used when an owner dies. Registered items do not pass automatically to next of kin. The executor files ATF Form 5 to transfer the item to a lawful heir. That transfer is tax-exempt regardless of the item type, but the heir must submit fingerprint cards, and the ATF will deny the transfer if federal, state, or local law prohibits the heir from possessing the item.10Bureau of Alcohol, Tobacco, Firearms and Explosives. Transfers of National Firearms Act Firearms in Decedents’ Estates Items registered to a trust with successor trustees avoid probate entirely, one of the practical reasons to use a trust rather than individual registration.