Whether you are making your own silencer using the ATF Form 1 / ATF eForm 1 or purchasing an already manufactured silencer using the ATF Form 4, you will need to apply for a tax stamp in order to make or take ownership of a silencer. The tax stamp is a $200 tax to that is paid to the ATF when you want to make or purchase an already manufactured silencer or NFA firearm. You will use the ATF Form 1, ATF eForm 1, or ATF Form 4 to apply for your tax stamp. After your tax stamp is approved, you will be able to make your silencer or pickup your purchased silencer from your local gun store.
If you are going to be making your own silencer, you will need to have your approved tax stamp back from the ATF before you make your silencer. Once you have your approved tax stamp, you can make, build, engrave and complete your silencer. There are many sites online that can help you find Form 1 silencer kits and forums available to help with this process. If you are going to be purchasing your silencer, you will need have your approved tax stamp sent to your local gun store / current transferor, before you can take ownership of your silencer. If you are using a local gun store to transfer your silencer, you will also need to complete the ATF 4473 at your local gun store. Note: No background check will be needed with the ATF 4473, since that already has taken place with your tax stamp application.