To get a tax stamp, you file an application with the ATF for the specific National Firearms Act item you want to make or buy, submit fingerprints and a photograph, pay a $200 federal tax (or $5 to transfer an “any other weapon”), and wait for the background check and approval. The stamp itself is proof of registration, delivered as a PDF if you file electronically or as a cancelled stamp affixed to your paperwork if you file on paper. Here is how the process works from start to finish.
What the Tax Stamp Covers
A tax stamp is required for each NFA item you make or receive. The categories are suppressors, short-barreled rifles, short-barreled shotguns, machine guns, destructive devices, and any other weapons (AOWs), a catch-all covering items like pen guns, cane guns, and certain smooth-bore pistols.1Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act (NFA)
The tax is $200 for making or transferring most NFA items. The one exception: transferring an AOW costs $5, though making an AOW still costs the full $200.2Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax The tax applies every time the item changes hands.
Who Can Apply
Before you spend anything, confirm you meet the federal criteria. You must be at least 21 to buy an NFA item from a licensed dealer. You may be eligible at 18 to make an NFA item on a Form 1 or receive one through a private transfer, depending on your state.3Bureau of Alcohol, Tobacco, Firearms and Explosives. Federal Firearms Licensee Quick Reference and Best Practices Guide You must be a legal U.S. resident. And you cannot be in any prohibited category under 18 USC 922, which includes felony convictions, certain domestic violence restraining orders, and dishonorable discharge.4Office of the Law Revision Counsel. 18 USC 922 – Unlawful Acts
State and local law also matter. The ATF will deny an application if the item is prohibited where you live. If your jurisdiction requires a state or local permit to acquire the item, a copy has to go in with your application.5Bureau of Alcohol, Tobacco, Firearms, and Explosives. ATF Form 5320.4 (Form 4) – Application to Transfer and Register NFA Firearm
Decide: Apply as an Individual or Through a Trust
You can file in your own name or through a legal entity such as a gun trust, LLC, or corporation. This choice affects who can legally possess the item and how much paperwork you’ll fill out.
Filing as an individual is the simpler path. Only you submit fingerprints, a photograph, and background paperwork, and only you may possess the item. No one else can handle it unless you are physically present and maintaining control.
A trust lets multiple people, called “responsible persons,” possess the item without you being there, and it makes passing the item to beneficiaries easier after death.5Bureau of Alcohol, Tobacco, Firearms, and Explosives. ATF Form 5320.4 (Form 4) – Application to Transfer and Register NFA Firearm The cost is more paperwork: every responsible person must submit their own fingerprint cards, photograph, and a Responsible Person Questionnaire (ATF Form 5320.23) with each application.6Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act (NFA) Responsible Person Questionnaire Having an attorney draft a trust typically runs a few hundred dollars.
Pick the Right ATF Form
Two forms cover almost every civilian tax stamp application:
- ATF Form 1 (5320.1) is for making an NFA item yourself, such as building a short-barreled rifle from a rifle you already own.7Bureau of Alcohol, Tobacco, Firearms and Explosives. Firearms Forms
- ATF Form 4 (5320.4) is for buying or receiving an existing NFA item from a dealer or private party.8Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
Both forms ask for your full legal name, Social Security number, and physical address, plus a detailed description of the firearm: manufacturer, model, caliber, and serial number. A Form 1 also requires the barrel length and overall length of the item you plan to make.9eCFR. 27 CFR 479.62 – Application to Make If you’re using a trust, that information is required for each responsible person.
One rule specific to Form 1 builds: after approval, you must permanently mark the frame or receiver with your name, city, and state. Markings have to be engraved, cast, or stamped to a minimum depth of 0.003 inches, with the serial number in a print size no smaller than 1/16 of an inch.10ATF eRegulations. 27 CFR 479.102 – Identification of Firearms Wait for approval before making or engraving the item.
Gather Fingerprints, a Photo, and the CLEO Copy
Every applicant, or every responsible person on a trust, submits two FBI FD-258 fingerprint cards and one 2×2-inch passport-style photograph taken within the past year.11Bureau of Alcohol, Tobacco, Firearms and Explosives. NFA Handbook – Chapter 6 – Making NFA Firearms by Nonlicensee A local law enforcement office or a private fingerprinting service can take the prints. With eForms, you can upload digital fingerprint files or mail physical FD-258 cards within 10 days of submitting.12Bureau of Alcohol, Tobacco, Firearms and Explosives. E-Form 1 Fingerprint Options External Guidance The photo should show your face clearly, without headwear or glasses that obscure your features.
You also have to send a completed copy of the application to the chief law enforcement officer (CLEO) in your jurisdiction. That’s usually your local chief of police, sheriff, head of state police, or district attorney.13Bureau of Alcohol, Tobacco, Firearms, and Explosives. ATF Form 5320.1 (Form 1) – Application to Make and Register NFA Firearm The CLEO does not have to approve anything. The notification is informational, no response is required, and the ATF will process your application regardless. You do certify on the form that you sent the copy, so keep proof of mailing.
Submit and Pay
You can file electronically through the ATF eForms portal or on paper. Electronic filing is faster for most applicants.
Through eForms, you create an account, complete the form online, upload your photo, sign digitally, and pay the tax with a credit or debit card. If you’re filing through a trust, you upload the trust document and a completed Responsible Person Questionnaire for each named person.8Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
To file on paper, you mail the complete package: the form in duplicate, fingerprint cards, photograph, CLEO notification copy, and a check or money order for the tax. As of 2026, Forms 1 and 4 go to P.O. Box 5015, Portland, OR 97208-5015.14Bureau of Alcohol, Tobacco, Firearms and Explosives. New Mailing Addresses for Many ATF Registration Forms Check every field. Incomplete applications get returned, and that can add weeks or months.
How Long Approval Takes
The ATF runs a background check and reviews the application. As of January 2026, the ATF reported these average processing times:15Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
- Form 1 (making): 14 days via eForms, 38 days on paper.
- Form 4 to an individual: 10 days via eForms, 28 days on paper.
- Form 4 to a trust: 11 days via eForms, 24 days on paper.
Those are averages and shift with application volume. If you filed a Form 4 to buy from a dealer, the item stays with the dealer during the entire wait; you cannot take possession until approval comes through.
When your application is approved, an eForms filer receives the tax stamp as a PDF by email. A paper filer gets the original forms back with a physical cancelled stamp affixed.
After You Get the Stamp
Keep proof of registration available at all times and present it to any ATF officer who asks. Many owners keep a copy on their phone as well as in print, and store the stamped original safely at home.3Bureau of Alcohol, Tobacco, Firearms and Explosives. Federal Firearms Licensee Quick Reference and Best Practices Guide
If you filed as an individual, only you may have access to the item. A locked safe or case only you can open is the cleanest way to prevent unauthorized access in a shared household. A trust gives each named responsible person independent access.
One travel rule catches people off guard. Taking a machine gun, short-barreled rifle, short-barreled shotgun, or destructive device across state lines requires advance written permission from the ATF on Form 5320.20.16Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transport Interstate or to Temporarily Export Certain NFA Firearms Suppressors and AOWs are not on that list. Either way, you still have to comply with the laws of every state you enter; bringing an NFA item into a state where it’s illegal can lead to federal and state charges.