What Is an ATF Form 4? Tax, Filing, and Penalties

ATF Form 4, officially ATF Form 5320.4, is the federal application used to transfer ownership of a registered National Firearms Act (NFA) firearm from one person or dealer to another. A $200 tax applies to most transfers, and the Bureau of Alcohol, Tobacco, Firearms and Explosives must approve the application and clear the buyer through a background check before the item changes hands. For applications processed in January 2026, ATF reported average wait times of about 10 days for electronic filings by individuals and 28 days for paper submissions.¹

Which Firearms Require Form 4

Form 4 is only used for items already registered in the National Firearms Registration and Transfer Record. Making a new NFA item is a different process that uses ATF Form 1.² The categories of firearms and devices covered by the NFA include:³

Suppressors (silencers): devices designed to muffle the sound of a firearm.
Short-barreled rifles: rifles with a barrel under 16 inches or an overall length under 26 inches.
Short-barreled shotguns: shotguns with a barrel under 18 inches or an overall length under 26 inches.
Machine guns: firearms capable of firing more than one shot per trigger pull.
Destructive devices: grenades, explosive projectiles, and large-bore weapons.
Any Other Weapons (AOW): a catch-all covering certain concealable firearms such as pen guns, cane guns, and smooth-bore pistols.

Federal approval does not override state or local law. Some states ban suppressors, others prohibit short-barreled rifles or shotguns, and jurisdictions like the District of Columbia bar all NFA items. ATF will deny the application if possession by the buyer would violate any federal, state, or local law.⁴ Check what applies where you live before you file.

What the Form Requires

You can download Form 4 from the ATF website or get it through a licensed dealer who handles NFA transfers. It collects information about the seller (transferor), the buyer (transferee), and the firearm itself.

Applicant and Firearm Information

The buyer supplies a full legal name and current residential address. The seller enters matching identification details and, if a dealer, a Federal Firearms License number. For the firearm, list the manufacturer, model, caliber or gauge, barrel length, overall length, and serial number exactly as they appear on the item.⁴

Photograph and Fingerprints

An individual applicant attaches a 2-by-2-inch front-facing photograph taken within six months of the application. You also submit completed FBI Form FD-258 fingerprint cards, which ATF uses to run a criminal history check.⁴

Trusts, LLCs, and Other Entities

Many buyers file through an NFA trust, corporation, or LLC. When the buyer is a legal entity, every “responsible person” must separately complete ATF Form 5320.23 (the Responsible Person Questionnaire) with their own photograph and fingerprints.⁵ A responsible person is anyone with authority to direct the entity’s management and to handle firearms on its behalf, including grantors, trustees, partners, members, officers, board members, and owners. Beneficiaries count too if they have authority to possess or transfer firearms for the trust.⁶ Entity applicants also submit supporting documents such as the trust instrument, articles of incorporation, or operating agreement.

Chief Law Enforcement Officer Notice

Every applicant, individual or entity, must send a completed copy of the form to the chief law enforcement officer (CLEO) in their jurisdiction. This is notification only. The CLEO does not need to approve or sign anything. Qualifying officials include the local chief of police, county sheriff, head of the state police, or a state or local district attorney.⁶

The $200 Transfer Tax

Each Form 4 transfer carries a one-time excise tax that must be paid before ATF will process the application. The rate is $200 for most NFA firearms, including suppressors, short-barreled rifles, short-barreled shotguns, machine guns, and destructive devices. The Any Other Weapons category is the sole exception, at $5.⁷

Statute puts the tax on the seller, but in practice ATF accepts payment from either party and the buyer usually pays.⁸ Once ATF approves the transfer, the paid tax is evidenced by a stamp associated with the approved form, commonly called a “tax stamp.”

If your application is denied, canceled, or withdrawn, you can request a refund. The deadline is 18 months from the payment date for payments made through pay.gov, or three years for other payment methods.⁴

How to File and How Long It Takes

You can mail a paper Form 4 to the ATF’s NFA Division in Martinsburg, West Virginia, or file electronically through the ATF eForms portal. The electronic system asks you to create an account, complete the application online, and digitally sign it using a personal PIN. Most dealers walk buyers through the eForms process at the point of sale.

Either way, ATF runs an FBI background check and reviews the application. Once cleared, ATF approves the form and returns it with the tax stamp, and the buyer can then take physical possession of the item.⁹

Current processing averages for individuals are around 10 days electronic and 28 days paper based on ATF’s January 2026 data.¹ Those numbers move with application volume, so your wait could be shorter or longer.

When ATF Denies a Transfer

ATF will deny a Form 4 if the buyer is legally prohibited from possessing firearms, if the transfer would violate state or local law, or if the application contains errors that cannot be resolved. Common disqualifiers include felony convictions, domestic violence misdemeanors, active restraining orders, and unlawful drug use.

If the denial is based on a background check result you believe is wrong, you can challenge it through the FBI’s NICS appeals process. You will need the NICS Transaction Number or State Transaction Number from the denied check, which your dealer can provide. If the FBI upholds the denial and you believe the underlying record is inaccurate, contact the agency that maintains the record to dispute it. You also have the right to sue in federal court under 18 U.S.C. § 925A.¹⁰

What Form 4 Does Not Cover

A few situations look like Form 4 territory but are handled through separate ATF forms.

Making an NFA item yourself. Manufacturing a new NFA firearm uses ATF Form 1, not Form 4.²

Interstate transport. An approved Form 4 does not by itself allow you to move certain items across state lines. Federal law requires the registered owner to get written ATF authorization before transporting a machine gun, short-barreled rifle, short-barreled shotgun, or destructive device interstate, obtained by filing ATF Form 5320.20.¹¹¹² Suppressors and Any Other Weapons are not on that list under 18 U.S.C. § 922(a)(4), though state laws along the route still apply. If a commercial carrier moves the item, a copy of the approved Form 5320.20 must travel with the shipment.

Inheritance. When the registered owner dies, the executor handles the firearms and must keep custody rather than turning them over to a dealer for storage, which would count as an unauthorized transfer.¹³ Transfers to a lawful heir are tax-exempt and use ATF Form 5 with no $200 tax.¹⁴ If the estate sells the item to someone who is not an heir, that sale uses Form 4 with the standard tax. ATF still will not approve a transfer if federal, state, or local law bars the recipient from possessing it.

Lost tax stamps. Your approved Form 4 with the tax stamp is the only document proving the item is registered to you. Keep it accessible when the item is in your possession, and consider making high-quality copies or digital scans. If the original is lost or destroyed, report it to the ATF’s NFA Branch. Under 27 CFR § 479.37, ATF can issue a certificate in lieu of a lost or destroyed stamp once you submit an affidavit explaining the circumstances.¹⁵

Penalties for Skipping the Process

Federal law treats NFA violations seriously. Possessing an unregistered NFA firearm, transferring an NFA item outside the proper process, and receiving one that was not lawfully transferred are all federal crimes, as are tampering with a serial number and making false statements on any NFA application.¹⁶

A conviction for any NFA violation carries a prison sentence of up to 10 years.¹⁷ The NFA itself caps the fine at $10,000, but the general federal sentencing statute allows fines up to $250,000 for any felony, and courts can impose the higher amount.¹⁸

1
Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
2
Bureau of Alcohol, Tobacco, Firearms and Explosives. Firearms Forms
3
Office of the Law Revision Counsel. 26 USC Ch. 53 Machine Guns, Destructive Devices, and Certain Other Firearms
4
Bureau of Alcohol, Tobacco, Firearms, and Explosives. Application to Transfer and Register NFA Firearm (Tax-Paid) ATF Form 5320.4
5
Bureau of Alcohol, Tobacco, Firearms and Explosives. Background Checks for Responsible Persons (Final Rule 41F)
6
Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act (NFA) Responsible Person Questionnaire ATF Form 5320.23
7
Office of the Law Revision Counsel. 26 USC 5811 Transfer Tax
8
Bureau of Alcohol, Tobacco, Firearms and Explosives. NFA Handbook Chapter 4
9
eCFR. 27 CFR Part 479 Subpart F Transfer Tax
10
Federal Bureau of Investigation. Challenges / Appeals Requesting Reason for and/or Challenging a NICS-Related Denial
11
Office of the Law Revision Counsel. 18 USC 922 Unlawful Acts
12
Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transport Interstate or to Temporarily Export Certain National Firearms Act (NFA) Firearms
13
Bureau of Alcohol, Tobacco, Firearms and Explosives. Transfers of National Firearms Act Firearms in Decedents Estates
14
Bureau of Alcohol, Tobacco, Firearms and Explosives. Application for Tax Exempt Transfer and Registration of Firearm ATF Form 5
15
ATF eRegulations. 27 CFR Part 479 – Section 479.37 Certificates in Lieu of Stamps Lost or Destroyed
16
Office of the Law Revision Counsel. 26 USC 5861 Prohibited Acts
17
Office of the Law Revision Counsel. 26 USC 5871 Penalties
18
Office of the Law Revision Counsel. 18 USC 3571 Sentence of Fine