NFA Firearm Probate: Form 5 Transfers and Executor Duties

When an estate includes firearms regulated by the National Firearms Act, NFA firearm probate follows a separate federal track from the rest of the estate: the executor confirms each item is properly registered, holds the items securely during probate, and files ATF Form 5 to transfer each firearm to an eligible heir before probate closes. Ordinary rifles, shotguns, and handguns move through the estate under normal rules. NFA items do not, and mistakes here are federal crimes that fall on the executor personally.¹

Which Firearms in the Estate Trigger NFA Rules

The National Firearms Act reaches a narrower set of weapons than most families expect. Under 26 U.S.C. § 5845, the regulated categories are short-barreled rifles (barrel under 16 inches or overall length under 26 inches), short-barreled shotguns (barrel under 18 inches or overall length under 26 inches), machine guns, silencers (suppressors), destructive devices, and a catch-all category called “any other weapon” (AOW).²

The AOW category is the one that trips executors up. It covers unusual concealable devices that fire a shot using an explosive charge, including pen guns, cane guns, smooth-bore pistols designed to fire shotgun shells, and pistols fitted with a second vertical grip.³ If the collection contains anything unusual, treat it as possibly NFA-regulated until you have confirmed otherwise.

Confirming Registration Before Anything Else

Every NFA transfer starts with proof that the item is registered in the National Firearms Registration and Transfer Record. Search the decedent’s records for approved ATF forms (typically Form 4, Form 1, or a prior Form 5). Those documents show the serial number, manufacturer, and other identifying details you will need later.

If you cannot find the paperwork, write to the ATF’s NFA Branch and request a registration status check. Include proof of your authority to act for the estate — letters testamentary or letters of administration from the probate court. Federal law generally forbids the ATF from disclosing who owns registered NFA firearms, but an exception permits disclosure to someone lawfully representing the registrant, which includes the executor.⁴

Registration status controls everything that follows. A registered item can be transferred to a qualified heir. An unregistered one cannot, and the status cannot be fixed after the fact.

What to Do With Unregistered NFA Items

If a suspected NFA item turns out to be unregistered, or is registered to someone other than the decedent, it is contraband under federal law. It cannot be possessed, transferred, or retroactively registered.⁵

The NFA Handbook directs the executor to contact the local ATF office and arrange disposal.⁶ In practice this means surrendering the item to law enforcement. Keeping it or trying to sell it exposes you to a fine of up to $10,000, imprisonment for up to 10 years, or both.¹ Contact the ATF promptly and put everything in writing.

Holding the Firearms During Probate

Federal regulation lets the executor possess NFA firearms registered to the decedent during probate without that possession counting as a “transfer.”⁷ You will not face federal charges simply for securing the collection while paperwork is pending.

The authority has real limits. The items must be stored securely, out of reach of anyone else. A locked safe with only the executor holding the key or combination is the standard. Do not shoot the firearms or treat them as your own. Possession during probate is temporary stewardship, not ownership. The Form 5 application must be filed no later than the close of probate, and beneficiaries cannot take physical control of an item until the ATF approves the transfer to them.⁷

Filing ATF Form 5 to Transfer the Firearm to an Heir

ATF Form 5, titled “Application for Tax Exempt Transfer and Registration of Firearm,” is the form used to move an NFA item from the estate to a named beneficiary. For machine guns and destructive devices, the tax-exempt status saves the $200 transfer tax that would otherwise apply. For silencers, short-barreled rifles, short-barreled shotguns, and AOWs, the statutory transfer tax is currently $0, so Form 5 mainly functions as the registration document for the new owner.⁸

The application asks for the firearm’s manufacturer, address, caliber or gauge, model, and serial number. Check the physical markings against the original registration paperwork; any mismatch will get the application rejected. The beneficiary supplies their full legal name and address; a Social Security number is requested but not required, and providing it speeds up the background check.⁹

The executor signs as transferor on behalf of the estate and attaches documentation of authority: the court appointment order, the death certificate, a copy of the will if there is one, and any other documents related to the disposition of the firearms.⁷

Submitting the Application and Timing

Form 5 can be mailed to the NFA Division as a paper filing or submitted electronically through the ATF eForms portal.¹⁰ Electronic is faster. As of early 2026, ATF posted processing times of roughly 3 days for eForms submissions and 6 days for paper filings.¹¹ Check the ATF’s processing times page before you file, because those numbers move with workload. The transfer is not legally complete until the approved form is in hand; that approved form is the beneficiary’s registration document.

When the ATF Will Not Approve the Heir

A will can name anyone. The ATF will still refuse the transfer if the named beneficiary is legally prohibited from possessing firearms. Under 18 U.S.C. § 922(g), the disqualifying categories include:¹²

Anyone convicted of a crime punishable by more than one year of imprisonment
Fugitives from justice
Unlawful users of, or persons addicted to, controlled substances
Anyone adjudicated as mentally defective or committed to a mental institution
Certain noncitizens, including those admitted on nonimmigrant visas
Anyone dishonorably discharged from the armed forces
Former U.S. citizens who have renounced their citizenship
Anyone subject to a qualifying domestic violence restraining order
Anyone convicted of a misdemeanor crime of domestic violence

State Law Prohibitions

Federal eligibility is not the whole test. The ATF will also deny the application if the transfer would violate the beneficiary’s state or local law.¹³ Several states ban private ownership of silencers, short-barreled rifles, or machine guns outright. If the heir lives in one of those states, the transfer is denied regardless of the heir’s personal eligibility. The executor certifies on the Form 5 under penalty of perjury that the transfer does not violate federal, state, or local law.⁹

What to Do With an Item That Cannot Go to the Heir

When the beneficiary is ineligible or the item is prohibited in their state, the executor has options. The estate can sell the firearm to a federally licensed dealer or another qualified buyer using ATF Form 4, the standard tax-paid transfer application.⁷ The sale proceeds go to the estate and can be distributed to the beneficiary as cash. If no buyer is found, the executor surrenders the item to the ATF or local law enforcement for destruction.

Post-1986 Machine Guns Cannot Go to a Civilian Heir

Machine guns carry a separate restriction that catches families off guard. Federal law prohibits any civilian from transferring or possessing a machine gun that was not lawfully possessed before May 19, 1986.¹² Only machine guns registered before that date — sometimes called “transferable” — can pass to civilian heirs.

If the decedent held a post-1986 machine gun under a special occupational tax license as a dealer or manufacturer, that firearm cannot go to a civilian beneficiary at all. The only lawful recipients are government agencies or other properly licensed dealers. Those items have real value in the dealer market, but the heir cannot simply inherit them; the estate must sell to a qualifying licensee.

When the Heir Lives in Another State

For NFA firearms, the executor may need ATF Form 5320.20 (Application to Transport Interstate) to physically move items across state lines during estate administration. That form authorizes transportation only; it does not transfer ownership.¹⁴

For non-NFA firearms in the same estate, federal law is more forgiving. Under 18 U.S.C. § 922(a)(5)(A), the general prohibition on transferring firearms to an out-of-state resident does not apply to a bequest or intestate succession, provided the beneficiary can lawfully possess the firearm in their home state.¹² The executor can ship a standard firearm directly to an out-of-state heir without routing it through a licensed dealer, an exception that does not exist for ordinary private sales.

Firearms Held in a Gun Trust

If the decedent held NFA firearms through a gun trust, the items sit outside the individual estate. The trust is the registered owner in the ATF’s records, and the firearms do not pass through probate the way individually owned property does. A successor trustee steps in to manage the trust’s assets under its terms and can possess the firearms in that administrative capacity without personal use.

When the trust distributes an NFA firearm to a named beneficiary, that beneficiary still files an ATF Form 5 to register the item in their own name or in the name of a new trust they create. The tax-exempt status applies to trust distributions the same as to estate distributions.¹⁵ Every federal and state eligibility rule still applies.

Valuation for the Estate Tax Return

NFA firearms can carry substantial fair market value. A transferable machine gun can be worth tens of thousands of dollars, and some models exceed six figures. If the estate is large enough to file a federal estate tax return, those values have to be reported accurately as of the date of death, or the alternate valuation date if the executor elects one. A qualified firearms appraiser who understands the NFA market is worth the cost; appraiser fees for NFA and specialty collections generally run $20 to $50 per firearm. If the estate includes items that might qualify as antiques or historical memorabilia valued at $50,000 or more, the IRS may refer the valuation to its Art Appraisal Services for independent review.¹⁶

Personal Exposure for the Executor

The consequences for getting any of this wrong are federal and land on the executor personally. Under 26 U.S.C. § 5861, it is unlawful to possess an NFA firearm not registered to you, transfer an NFA firearm outside the proper process, or make a false entry on any NFA application.¹⁷ Each violation carries a maximum penalty of $10,000 in fines, up to 10 years of imprisonment, or both, and unregistered items are subject to seizure and forfeiture.¹

Executors most often get in trouble through delay or ignorance: sitting on NFA items without filing paperwork, handing an item to a beneficiary before the Form 5 is approved, or missing that an unusual piece in the collection falls under NFA rules. When something is unclear, write to the ATF’s NFA Division and include your court appointment documents. A written answer from the agency protects both the estate and you.

1
Office of the Law Revision Counsel. 26 USC 5871 – Penalties
2
Office of the Law Revision Counsel. 26 USC 5845 – Definitions
3
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Handbook – Any Other Weapon
4
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Handbook – Section 9.5.3.3
5
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Handbook – Section 9.2
6
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Handbook – Section 9.5.3.4
7
eCFR. 27 CFR 479.90a – Estates
8
Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax
9
Bureau of Alcohol, Tobacco, Firearms and Explosives. ATF Form 5 – Application for Tax Exempt Transfer and Registration of Firearm
10
Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
11
Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
12
Office of the Law Revision Counsel. 18 USC 922 – Unlawful Acts
13
Office of the Law Revision Counsel. 26 USC 5812 – Transfers
14
Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transport Interstate or to Temporarily Export Certain National Firearms Act Firearms – ATF Form 5320.20
15
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Handbook – Section 9.5.3
16
Internal Revenue Service. Valuation Assistance
17
Office of the Law Revision Counsel. 26 USC 5861 – Prohibited Acts