ATF FORM 4 TRANSFERRING PROCESS / TERMINOLOGY
ATF Form 4 Transferring Process / Terminology
ATF Form Name: ATF 5320.4 Application for Tax Paid Transfer and Registration of Firearm
Commonly Referred to as: ATF Form 4
Purpose of ATF 5320.4: The ATF 5320.4 form is used to apply for a paid tax stamp and to register a National Firearms Act [NFA] Firearm. NFA Firearms that are registered using this form are already manufactured NFA Firearms that are being purchased from the manufacture, through a Special Occupational Taxpayer Dealer (SOT), or through an individual transfer (person to person, no dealer is involved).
Tax Stamp Cost: SBS, SBR, Silencer: $200.00. AOW: $5.00 (Tax Stamp Cost: $200.00 when using the ATF Form 1 to make an AOW)
ATF Form 4 Purchasing / Transferring NFA Firearm Examples
Purchasing / Transferring an NFA Firearm from an Online Company / Local Gun Store
The most common use of the ATF Form 4 for an applicant to purchase an NFA Firearm that is new or is currently at the local gun store. You can order NFA Firearms, e.g. a silencer, from an online company. After you have purchased your NFA Firearm from the online company, they will then start the process to have the NFA Firearm shipped to your local gun store. Your local gun store, is where you will complete your ATF Form 4, and ultimately take possession of the NFA Firearm after your tax stamp is approved. ATF Form 4 transfer from a local gun store, will also require you to complete an ATF 4473 at your local gun store. Note: You won't complete a background check again, but the ATF 4473 is required by the ATF to transfer the NFA Firearm to the applicant. You can also purchase an NFA Firearm at your local gun store that is currently in their inventory and follow the previous steps.
Purchasing / Transferring an NFA Firearm from an Individual
The ATF Form 4 can also be used to transfer NFA Firearms between two parties. This is more commonly used to purchase and transfer NFA Firearms like, machine guns, sears, SBR's, and SBS's. Machine guns and sears that were manufactured pre-May 19, 1986 can be transferred between two parties. Machine guns and sears that were manufactured post May 19, 1986 can't be owned by citizens. The two parties can use the ATF Form 4 to transfer ownership of the NFA Firearm, most often without the use of an FFL. In some cases, an FFL might need to be used.
ATF Form 5 Transferring to a Non-Tax-Exempt Heir
The ATF Form 5 can be used to transfer NFA Firearms tax exempt from a parties estate, gun trust, corporation or other legal entity after they have passed away to any named heirs. In order for the ATF Form 5 to be used, the heir must be named within the owner’s estate, will, gun trust, corporation or other legal entity. If the heir isn't named within the owner’s estate, will, gun trust, corporation or other legal entity, then the ATF Form 4 can be used to transfer the NFA Firearms to the heir or other party. The most common example of this taking place is the heir to the NFA Firearm was named within the owner’s estate, will, gun trust, corporation or other legal entity, but they want to transfer the NFA Firearm to their current gun trust, that wasn't named as an heir.
Transferring an NFA Firearm from yourself as an Individual to a Gun Trust, Corporation, or Other Legal Entity
If you have an approved tax stamp for an NFA Firearm in your name as an individual, then you can use the ATF Form 4 to transfer the NFA Firearm into your gun trust, corporation, or other legal entity. This would require the $200 tax stamp to paid to the ATF again for the transfer since the NFA Firearm is transferring ownership from one entity to another entity. You as the individual can still use the NFA Firearm during the application process. Note: The benefits of the gun trust, corporation, or other legal entity won't take effect, until your tax stamp was approved for that entity, e.g. having multiple responsible persons, etc.
ATF Form 4 Application Process
When applying for a tax stamp to purchase or transfer an NFA Firearm using the ATF Form 4, you will have the option to apply in two ways. You can apply as an individual or you can apply using a gun trust, corporation or other legal entity. The two different methods of application require different paperwork. We will discuss the required paperwork for each applicant type below.
Individual Applicant Required Paperwork:
- ATF 5320.1 Application to Make and Register a Firearm
- 2 - Completed FD-258 Fingerprint Cards
- 2 - Passport Photos (will be affixed to ATF Form 4)
Gun Trust, Corporation or Other Legal Entity Applicant Required Paperwork:
- ATF 5320.4 Application to Make and Register a Firearm
- ATF 5320.23 for each responsible person named within the gun trust, corporation or other legal entity.
- 2 - Completed FD-258 Fingerprint Cards for each responsible person named within the gun trust, corporation or other legal entity.
- 1 - Passport Photo for each responsible person named within the gun trust, corporation or other legal entity (will be affixed to the ATF 5320.23)
- Copy of your notarized gun trust, corporation or other legal entity paperwork.
Application Process Resources
- FD-258 Fingerprint Walk-Through Guide
- FD-258 Fingerprint Cards with Ink
- Free FD-258 Fingerprint Cards from the ATF
- National Firearms Act NFA Gun Trust
Method of Application:
You can apply using the paper ATF Form and sumbmitting the required paperwork to the ATF.
ATF Form 4 Paper Application
How the Form is Submitted
The ATF Form 4 application will be mailed to the ATF with the necessary application paperwork based on the applicant type, as described above. ATF’s mailing address is below:
National Firearms Act Branch
Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 5015
Portland, Oregon 97208-5015
Wait Times Involved
The paper ATF Form 4 application is currently being approved anywhere from 6 to 11 months. The wait time can be shorter than that average and conversely can extend past the 11 months, as well.
How the Approved Tax Stamp is Mailed
The approved ATF Form 4 tax stamp will be mailed to the applicants address in box 3a of the ATF Form 4.
ATF Form 4 Walk-Through Guide Resources
Common NFA Firearms that are used in the ATF 5320.4 Form
Short-Barreled Rifles - SBR:
Tax Stamp Cost: $200.00
To manufacture a short-barreled rifle or to register a short-barreled rifle the end user will need to use the ATF 5320.1 paperwork. You can manufacture a short-barreled rifle in many ways. The most common include adding a complete upper that contains a barrel length less than the legally allowed 16" length, or changing out the legal 16" barrel with a shorter barrel. Note: the legal length of barrel is 16", if you have an upper with a 14" barrel or 10.5" barrel and you pin and weld a silencer to that barrel and the length meets or exceeds 16" then the firearm is not considered to be an SBR. If you purchase a already built SBR, you will still be required to us the ATF 5320.1 form to apply for your tax stamp, even though you aren't "making" or "manufacturing" the SBR yourself.
Short-Barreled Shotgun - SBS:
Tax Stamp Cost: $200.00
To manufacture a short-barreled shotgun or to register a short-barreled shotgun the end user will need to use the ATF 5320.1 paperwork. A short-barreled shotgun is a shotgun with a stock that has a barrel length of less than 18". If you purchase a already built SBS, you will still be required to us the ATF 5320.1 form to apply for your tax stamp, even though you aren't "making" or "manufacturing" the SBS yourself.
Tax Stamp Cost: $200.00
To manufacture a silencer from scratch using your own designs, you will need to apply with the ATF 5320.1. In order to manufacture a silencer you will still need to supply the ATF with the overall length, caliber, model number and a serial number in order to apply for a ATF Form 1 tax stamp. The model number and serial number can be of your choosing, but the serial number must be engraved on the silencer that you manufacture. Note: Silencers that are applied for and manufactured need to be made without expecting to sell them. If you plan on selling the manufactured silencers that you make, you will need to apply for an FFL license that allows you to do that.
Tax Stamp Cost: $200.00
To purchase a already manufactured machine gun the end user will need to use the ATF 5320.4 paperwork. Note: For civilian possession, all machine guns must have been manufactured and registered with the ATF prior to May 19, 1986 to be transferable between civilians. All other machine guns that produced after May 19th, 1986 require a Special Occupational Taxpayer (SOT) dealer license and valid Federal Firearms License.
Tax Stamp Cost: $200.00
To purchase a destructive device the end user will need to use the ATF 5320.4 paperwork. There are two types of destructive devices: a Explosive Ordinance or a Large Bore Firearm.
Any explosive, incendiary, or poison gas, including bombs, grenades, rockets, missiles, mines and similar devices (e.g. grenade launchers, rocket launchers. Parts intended for making such a device are also DDs. Small rockets, with less than 4 ounces (113 grams) of propellant, are exempt.† Large Bore Firearms:
Any projectile weapon with a bore diameter greater than 1⁄2 inch (50 caliber, 12.7 mm), except for shotguns "generally recognized as particularly suitable for sporting purposes". Most commercial shotguns have a bore diameter greater than 1⁄2 inch, but are exempt due to their "sporting purpose"; however, both the Street Sweeper and USAS-12 shotguns, designed for military or police use, were reclassified as DDs when the ATF determined they were combat shotguns not "generally recognized as particularly suitable for sporting purposes".†
Any Other Weapon - AOW:
Tax Stamp Cost: $5.00 (Tax Stamp Cost: $200.00 when using the ATF Form 1 to make an AOW)
Any other weapon that wasn't described above would fall into this category. Any other weapon is defined by the ATF as:
For the purposes of the National Firearms Act, the term “Any Other Weapon” means:
- Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive;
- A pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell;
- Weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading; and
- Any such weapon which may be readily restored to fire.
- Such term shall not include a pistol or a revolver having a rifled bore, or rifled bores, or weapons designed, made, or intended to be fired from the shoulder and not capable of firing fixed ammunition.
Original Content Created for "Thin Line Weapons Wiki" by - NationalGunTrusts.com - October, 2020.