Upcoming 2026 ATF Form 1 Changes - CLEO Requirement Removed?

The ATF is revising the ATF Form's in preparation for the new free tax stamps proposed for January 2026.  We have included the list of changes that are being proposed from the Federal Register.  You can find the original Federal Register notice here Agency Information Collection Activities; Proposed eCollection eComments Requested; Title: Application To Make and Register NFA Firearm, ATF Form 5320.1 (“Form 1”).

The Department is also making the following changes to ATF Form 5320.1 (“Form 1”) due to statutory changes to the transfer tax that was previously required to accompany documents submitted pursuant to this IC:

• modifying item 1a, which will read: “Tax Paid. Submit tax payment of $200 for each machinegun or destructive device. The making tax may be paid by credit or debit card, check, money order, or through Pay.gov. (See instructions 2.c. and 3)”
• modifying item 1b, which will read: “Tax Paid. Tax payment of $0 for other types of firearms does not require completion of item 19.” 

In addition, the Department is making the following changes to Form 1 in anticipation of upcoming regulatory changes, and to make the form easier to read, correct minor errors, and adjust for updated technology:

• revising the title to be more clear
• removing the photo box on the form to allow the option to attach either a passport style photo or a copy of a photo identification document
• combining race/ethnicity items
• allowing additional types of electronic/digital signatures
• revising the fillable pdf form to link copy 1 and copy 2 so that copy 2 gets populated as the copy 1 is filled in, except for check boxes and signature
• adding references to eForms and pay.gov
• adding reference to the refund process
• removing the CLEO notification requirement and copy
• adding instructions for married couples jointly making, transferring, and registering a firearm, as an ‘other legal entity’
• correcting typographical/grammar items
• adding email addresses for different questions: nfa@atf.gov, ipb@atf.gov, & nfafax@atf.gov

Source: “Agency Information Collection Activities; Proposed eCollection eComments Requested; Title: Application To Make and Register NFA Firearm, ATF Form 5320.1 (‘Form 1’).” Federal Register , Department of Justice  [OMB 1140-0011], 30 Oct. 2025, www.federalregister.gov/documents/2025/10/30/2025-19722/agency-information-collection-activities-proposed-ecollection-ecomments-requested-title-application.