Only registered NFA items can be transferred. Verify registration via the item's existing Form 1, 2, 3, 4, or 5 documentation before initiating any transfer.
Form 1: make/register · Form 3: FFL-to-FFL tax-exempt · Form 4: transfer to non-licensee · Form 5: tax-exempt estate or government transfer. Using the wrong form will delay or void the transfer.
$0 tax: suppressors, SBRs, SBSs, and AOWs. $200 tax still applies to machineguns and destructive devices. Confirm tax category before collecting payment.
Paper Form 4 submissions now have multi-year processing times. eForms submissions are processed in days to weeks. Paper is effectively obsolete for routine transfers.
Required for all individual Form 4 transfers. Fingerprints must be on FD-258 cards or submitted electronically if supported by your eForms workflow.
A standard NICS check is required as part of the Form 4 process. Do not skip this step even if you know the buyer personally.
Trust transfers require a copy of the complete trust document. Corporate transfers require articles of incorporation. All responsible persons may need to submit fingerprints and photos.
Form 1 (Make and Register): CLEO copy was removed when Form 1 was revised effective January 1, 2026 alongside the OBBBA $0 stamp form updates. Do NOT include a CLEO copy with Form 1. Form 4 (Transfer Tax Paid) and Form 5 (Transfer Tax Exempt): CLEO notification IS STILL REQUIRED today. ATF's April 29, 2026 reform package (NPRM 1140-AA65) proposes removing the CLEO requirement across all NFA forms — this is a proposed rule with public comment open and is not yet effective. Continue to send the CLEO copy with Form 4/5 submissions until the NPRM finalizes.
Transferring before approval is a federal felony. There are no exceptions. The buyer may not take possession, handle, or transport the item until the approved form is in hand.
The NFA item must be in the receiving FFL's inventory (Form 3 approved) before a Form 4 can be submitted for the final transfer to the end buyer. Forms 3 and 4 cannot be submitted concurrently.
Form 5320.20 was revised effective January 1, 2026 (alongside the OBBBA $0 stamp form revisions) and is now submitted via ATF eForms for digitized processing. Paper submissions are still accepted but significantly slower. The Form 5320.20 itself IS STILL REQUIRED before interstate transport of an NFA firearm. NOTE: ATF's April 29, 2026 reform package (NPRM 1140-AA73) proposes eliminating the advance notice/approval requirement for transport trips of 365 days or fewer — this is a proposed rule and is not yet effective. Continue to submit Form 5320.20 in advance until the NPRM finalizes.
Same-day entry required. Include: date, source, manufacturer, model, serial number, caliber, and type.
Include: date transferred, transferee name and address, and the approved form number.
Form 1, 2, 3, 4, and 5 originals must remain at your licensed premises in chronological order. Provide the buyer with a copy of the approved transfer document only.
The NFA requires registered item owners to produce proof of registration on demand. A buyer who cannot produce their approved form is in violation.