To fill out ATF Form 4, you complete the transferor’s side (seller information and firearm description), the transferee’s side (your information, eligibility answers, and where applicable a necessity statement), mark the correct transfer tax tier, sign the certification, and submit the form with fingerprints and a photograph either through the ATF eForms portal or by mail to the NFA Division in Portland. As of January 1, 2026, suppressors, short-barreled rifles, short-barreled shotguns, and any-other-weapons transfer at a $0 tax; machineguns and destructive devices still carry the $200 tax.1Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax
The form, the fingerprints, the photo, the background check, and the wait for approval all remain in place regardless of what the tax number is.2Office of the Law Revision Counsel. 26 USC 5812 – Transfers Taking possession before ATF approves the transfer is a federal felony, and a $0 tax does not change that.
What to Have Ready Before You Start
Missing pieces are the most common reason applications stall or come back. Gather all of it before you touch the form.
- Firearm details: manufacturer’s name and address, firearm type, caliber or gauge, model, barrel length, overall length, serial number, and any additional markings. These must match the item and the existing registration exactly.3Bureau of Alcohol, Tobacco, Firearms, and Explosives. Application to Transfer and Register NFA Firearm (Tax-Paid) – ATF Form 5320.4
- Two completed FBI Form FD-258 fingerprint cards (the ones with blue lines) for each individual applicant or responsible person. Police departments, sheriff’s offices, and private vendors can roll them; cost ranges from free to about $35 per card.
- A 2×2-inch passport-style frontal photograph taken within six months of the application date.
- Transferor information: seller’s or dealer’s legal name, address, and FFL number if applicable.
- If filing through a trust: a copy of the trust, plus a completed ATF Form 5320.23 for every responsible person.
You can download the current form from ATF’s forms page or get it through your dealer.4Bureau of Alcohol, Tobacco, Firearms and Explosives. Firearms Forms Most dealer-facilitated transfers begin on eForms, where the dealer initiates the application and you complete your sections digitally.
Individual or Trust
Before you fill anything in, decide who the transferee is. This choice controls who can legally possess the item and how much paperwork you file, and switching later means starting a new Form 4 from scratch.
Filing as an individual is simpler: one set of fingerprints, one photo, one form. Only you can legally possess the item. Nobody else can transport or use it unless you are physically present.
Filing through an NFA trust lets multiple people possess and use the item. Every trustee who counts as a “responsible person” must submit their own Form 5320.23, fingerprints, and photograph. A responsible person is anyone with power to direct the trust or to possess, transport, or transfer a firearm on its behalf, typically settlors, trustees, and co-trustees; beneficiaries without those powers are generally excluded.5Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act (NFA) Responsible Person Questionnaire – Form 5320.23
Filling In the Transferor Section
The transferor is the seller (usually your dealer). If a dealer is transferring, their FFL information, legal business name, and address go in the transferor blocks. Private sellers use their personal name and address.
Item 1 asks for the transfer tax type. Mark $0 for suppressors, short-barreled rifles, short-barreled shotguns, and any-other-weapons. Mark $200 for machineguns and destructive devices.1Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax The old $5 rate for any-other-weapons no longer exists.
Items 4a through 4h describe the firearm. Copy everything exactly as it appears on the item and on the existing registration. A transposed serial number digit or a barrel length rounded off instead of measured will get the form kicked back. If your dealer fills this in for you, read it against the item yourself before signing.
Filling In the Transferee Section
Item 2 identifies you as the receiving party. Individuals use their legal name and home address. For a trust, list the trust’s full legal name and the address of the trustee submitting the application. Item 3 covers county and state.
The form then runs a series of eligibility questions covering criminal history, controlled substance use, mental health adjudications, restraining orders, citizenship status, and other disqualifiers drawn from 18 U.S.C. § 922(g).6Bureau of Alcohol, Tobacco, Firearms and Explosives. Identify Prohibited Persons Answer every one. A “yes” to most of these will result in denial. For trust or corporate applicants, each responsible person answers the same questions on their own Form 5320.23.7Bureau of Alcohol, Tobacco, Firearms and Explosives. Background Checks for Responsible Persons (Final Rule 41F)
Item 13 asks for a necessity statement, but only for machineguns, short-barreled rifles, short-barreled shotguns, and destructive devices. Skip it for suppressors.3Bureau of Alcohol, Tobacco, Firearms, and Explosives. Application to Transfer and Register NFA Firearm (Tax-Paid) – ATF Form 5320.4
Signatures and CLEO Notification
Both the transferor and the transferee sign the certification under penalty of perjury. For a trust, the signer must be authorized to act on the trust’s behalf. On eForms, signatures are captured digitally inside the portal.
Current forms still require you to identify your Chief Law Enforcement Officer and send that official a copy of the completed application. The CLEO is the chief of police, sheriff, head of the state police, or a local district attorney with jurisdiction over your address. For a trust, each responsible person also sends a copy of their Form 5320.23 to the CLEO where that person lives.
The CLEO does not approve or sign your transfer. This is notification only. The form describes the delivery method as “mailed or delivered.” Certified mail with return receipt is a common choice because it creates proof of compliance for a few extra dollars. ATF has proposed removing the CLEO notification requirement, with notice published in late 2025, but until that change is finalized and reflected on updated forms you should still complete the notification.8Federal Register. Revision of a Previously Approved Collection; NFA Responsible Person Questionnaire
Submitting the Form
You have two ways to file: paper or eForms. eForms is faster by a wide margin, and most dealers steer customers toward it.
Paper Filing
Mail two copies of the completed Form 4, your fingerprint cards, your photograph, and any tax payment to:
National Firearms Act Division
Bureau of Alcohol, Tobacco, Firearms, and Explosives
P.O. Box 5015
Portland, OR 97208-50159Bureau of Alcohol, Tobacco, Firearms and Explosives. New Mailing Addresses for Many ATF Registration Forms
For a $200 transfer, complete Item 22 with your credit or debit card information. American Express, Diners Club, Discover, Mastercard, and Visa are accepted. For $0 transfers, leave the payment section blank. If approved, ATF returns one copy of the form with the tax stamp to the transferor, who then delivers the firearm to you.
eForms Filing
The ATF eForms portal handles Form 4 digitally.10Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications For dealer-facilitated transfers, the dealer initiates the form and you get a notification to complete your sections, upload your photograph, and sign electronically. Any $200 tax payment runs through pay.gov rather than a card field on the form.
Fingerprints are the one piece that isn’t fully electronic for everyone. You can upload digital prints in .eft format (FBI specification 8.1.0, maximum 12MB), which keeps the whole application digital. Without a scanner that produces .eft files, you’ll still have to mail physical FD-258 cards to the NFA Division, which slows things down. Ask your fingerprint vendor whether they can provide the electronic file.
After You File
As of January 2026, processing is dramatically shorter than the months-long waits of past years. An eForms individual application averages about 10 days, and eForms trust applications about 11 days. Paper is longer but still measured in weeks: roughly 28 days for individuals and 24 days for trusts.11Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times Averages shift month to month, so check the ATF processing times page before filing.
Once your application reaches the NFA Division, payment is verified (or, for $0 transfers, the application is accepted into the queue). ATF runs a background check through NICS and other federal records against the disqualifiers in 18 U.S.C. § 922(g), which include felony convictions, domestic violence misdemeanors, active restraining orders, adjudicated mental health conditions, unlawful drug use, and fugitive status. Examiners also confirm the firearm description against the National Firearms Registration and Transfer Record so the transferor is actually the registered owner.
If everything clears, ATF issues the tax stamp. Paper filers get the stamped original mailed back to the transferor, who then hands over the firearm with the approved paperwork. eForms filers get a digital copy of the approved form with an electronic stamp sent to the applicant and the dealer. Do not take possession until the approved form is in hand.
If the Application Is Denied
Denials happen, and the first question is usually about money. For $200 transfers, you can file a refund claim on ATF Form 2635 if the transfer never took place. The claim must include the approved application with the stamp and an explanation of why the transfer didn’t happen, and you have three years from the date of payment to file.12eCFR. 27 CFR Part 479 Subpart M – Redemption of or Allowance for Stamps or Refunds For $0 transfers there is nothing to refund, though a denial still means you cannot possess the item.
Common reasons for denial are a disqualifying criminal record the applicant didn’t know about (old charges never expunged), incomplete or inconsistent information on the form, and firearm descriptions that don’t match the registry. If ATF denies based on your background check, you’ll receive written notice. You can appeal the decision, or correct the underlying issue (for example, by getting a record expunged) and reapply.