For ninety years, NFA paperwork meant fingerprints, photos and long waits. For the four $0 items most of that is now optional at the federal level. For machine guns and destructive devices it is all still required.
$0 items: suppressors, SBRs, SBSs and AOWs
- Fill out a Form 4473 and pass the NICS check at your dealer, as with any rifle or handgun.
- Federal registration is voluntary. ATF still accepts and processes Form 1, Form 3 and Form 4 at the $0 rate.
- If your state ties legality to federal registration, keep filing. Your dealer will know the local rule.
- SBR and SBS owners still file a Form 20 before taking the gun across state lines.
Machine guns and destructive devices
- File a Form 4 to buy, or a Form 1 to make a destructive device, and pay the $200 tax.
- Submit fingerprints and a passport-style photo.
- Send a copy of the application to your chief law enforcement officer.
- Wait for ATF approval before you take possession or start building.
- File a Form 20 before moving the item across state lines.
Individual or trust?
You can own a registered NFA item as an individual or through a gun trust or business. A trust lets more than one person legally possess the item and can make passing it on easier. Under ATF’s 41F rule, everyone responsible in the trust submits fingerprints and photos with each application, so trust approvals tend to take longer.
eForms
Most NFA applications can be filed online through ATF eForms, which runs far faster than paper. Your dealer can usually file for you.
Inheriting NFA items
Registered items can pass to an heir tax-free on a Form 5. The executor handles the application, and the item stays put until ATF approves the transfer.
This page is an overview, not legal advice. Forms and procedures are being rewritten after the October 2026 policy change.