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ATF Form 1 vs Form 4: Making vs Buying an NFA Firearm in 2026

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ATF Form 1 and Form 4 both register a National Firearms Act (NFA) firearm, but they cover different events. You file a Form 1 (ATF Form 5320.1) when you make the item yourself. A Form 4 (ATF Form 5320.4) covers the transfer of an item that already exists, such as buying a suppressor from a dealer. Everything below comes from ATF's own forms and federal regulations, checked November 4, 2026. This is a plain-language summary, not legal advice.

Short answer: Form 1 is to make and register. Form 4 is to transfer and register. On both current forms (Revised December 2025) the tax is $200 for machine guns and destructive devices and $0 for other NFA firearms (see NFA tax stamp 2026). Since October 9, 2026, ATF says it will not enforce the application, approval and registration requirements for short-barreled rifles, short-barreled shotguns, suppressors and AOWs, but it still accepts both forms. See our NFA updates for the details.

Form 1 vs Form 4 at a glance

Form 1Form 4
Official titleApplication to Make and Register a FirearmApplication to Transfer and Register NFA Firearm (Tax-Paid)
Form numberATF Form 5320.1ATF Form 5320.4
Current revisionRevised December 2025Revised December 2025 ("Previous Editions Are Obsolete")
Who filesThe person or entity making the firearmThe transferor (seller), with the transferee's (buyer's) information
Tax: machine gun or destructive device$200 making tax$200 transfer tax
Tax: other NFA firearms$0$0
Statute named on the form26 U.S.C. 5821(b), 5822, 584126 U.S.C. 5811, 5812
Regulation (tax rate)27 CFR 479.6127 CFR 479.82
How to payCredit or debit card, or pay.govCredit or debit card, or pay.gov
eForms average (August 2026)21 days6 days individual, 20 days trust
Paper average (August 2026)79 days28 days individual, 37 days trust

Processing times are ATF's August 2026 averages, as tracked on our NFA wait times page, which also has newer tracker data.

Form 1: making an NFA firearm

ATF's forms page describes Form 1 this way: "This form is to request approval to make a NFA firearm. A making tax liability may be incurred." You file it when you build the item yourself, for example by putting a short barrel on a rifle or by building a suppressor.

The current form (Revised December 2025) lists application types. One is "Tax-paid. Submit tax payment of $200 for each machinegun or destructive device." Another is "Tax-paid. Tax payment of $0 for other types of firearms does not require completion of item 19." The form also names the statutes it is filed under: "sections 5821(b), 5822, and 5841 of the National Firearms Act."

ATF revised Form 1 so the making tax can be paid by credit or debit card. Paper filers can still pay by check or money order.

Form 4: transferring an NFA firearm

ATF describes Form 4 as the form "used to request approval to transfer a National Firearms Act (NFA) firearm subject to transfer tax liability. Typically submitted for a transfer to an individual or legal entity such as a trust." It is the classic "buying a suppressor from a dealer" form.

The current form (Revised December 2025) states: "The transfer tax is $200.00 for machine guns and destructive devices. The transfer tax is $0.00 for other types of NFA firearms." It cites "26 U.S.C. 5811 and 5812" as its authority and requires "a separate application on this form for each firearm." The tax "may be paid by credit/debit card or through pay.gov."

The NFA tax in the federal regulations

The current federal regulations match both forms. Under 27 CFR 479.61, the making tax is "$200 for each firearm made, in the case of a machine gun or a destructive device; and $0 for any firearm made that is not described in paragraph (a)(1)." Under 27 CFR 479.82, the transfer tax is $200 for a machine gun or destructive device and "$0 for any firearm transferred that is not described in paragraph (a)(1)." eCFR credits both texts to ATF 2025R-45F, 91 FR 25118, May 8, 2026.

So a suppressor, short-barreled rifle, short-barreled shotgun or AOW carries a $0 tax on either form, while machine guns and destructive devices still cost $200. Our SBR rules 2026 and tax stamp refund pages cover how the tax got here.

Do you still need a Form 1 or Form 4?

In its October 9, 2026 Open Letter, ATF said it will no longer enforce the requirement to apply and get approval before making or transferring short-barreled rifles, short-barreled shotguns, suppressors and "any other weapons." It also said it will not enforce the registration, tax-stamp or related requirements for those items. ATF's fact sheet adds that it "will continue accepting NFA Forms 1, 2, 3, and 4" for owners who want formal records or approvals.

Some things did not change, per ATF:

Whether to file anyway is your call. Our NFA trust 2026, Silencer Shop Foundation v. ATF and NFA lawsuits pages track what could change next.

Filing on eForms

ATF takes both forms electronically through ATF eForms, where you sign in or register an account. ATF's own August 2026 numbers show eForms running far faster than paper: 21 days vs 79 for Form 1, and 6 days vs 28 for an individual Form 4. Both forms say eForms tax payments are made online.

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Bottom line

Make it yourself: Form 1. Buy or transfer an existing one: Form 4. Both are on the December 2025 revision, both carry a $0 tax for everything but machine guns and destructive devices, and both are faster on eForms. Since October 9, 2026, ATF doesn't enforce either form for SBRs, SBSs, suppressors or AOWs, but it still processes them if you want the paperwork. Check your state's law before you build or buy.

Frequently asked questions

What is the difference between ATF Form 1 and Form 4?
Form 1 (ATF Form 5320.1) is the application to make and register an NFA firearm yourself. Form 4 (ATF Form 5320.4) is the application to transfer and register an existing NFA firearm, such as buying a suppressor from a dealer.
How much is the tax on a Form 1 or Form 4 in 2026?
Both current ATF forms (Revised December 2025) list $200 for machine guns and destructive devices and $0 for other NFA firearms. 27 CFR 479.61 and 479.82 say the same.
Do I still need a Form 4 to buy a suppressor?
ATF's October 9, 2026 Open Letter says it will not enforce the application, approval and registration requirements for suppressors, SBRs, SBSs and AOWs. ATF still accepts Form 4s, and state law still applies. See our NFA updates.
Can I file Form 1 and Form 4 on eForms?
Yes. ATF accepts both through eForms at eforms.atf.gov. ATF's August 2026 averages were 21 days for an eForm 1 and 6 days for an individual eForm 4, versus 79 and 28 days on paper. See our wait times page.
Which Form 1 and Form 4 revisions are current?
Both are Revised December 2025. ATF's forms list shows both as published or revised January 30, 2026, and the Form 4 says previous editions are obsolete.

Sources

  1. ATF Form 5320.1 (Form 1), Application to Make and Register a Firearm, Revised December 2025 (PDF)
  2. ATF Form 5320.4 (Form 4), Application to Transfer and Register NFA Firearm (Tax-Paid), Revised December 2025
  3. ATF: Firearms Forms (Form 1 and Form 4 published/revised January 30, 2026)
  4. ATF: Revised ATF Form 1 and ATF Form 5
  5. ATF eForms
  6. 27 CFR 479.61, Making tax rate (eCFR)
  7. 27 CFR 479.82, Transfer tax rate (eCFR)
  8. ATF Open Letter, Oct. 9, 2026 (PDF)
  9. ATF fact sheet: NFA Guidance: Liberty and Justice for All (PDF)

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