ATF eForms Guide
Everything FFL/SOT dealers need to know about ATF eForms for NFA transfers.
Updated eForms launched January 1, 2026 with $0 tax stamps for SI, SBR, SBS, and AOW. Individual-to-individual electronic transfers now available.
NFA Forms Overview
Form 1 — Making
Application to Make and Register
Use when you or customer wants to make (build) an NFA firearm.
Use Cases: Building a suppressor from kit, Converting pistol to SBR, Creating SBS from shotgun
Tax: $200 for SBR/SBS/AOW, $200 for MG/DD
Form 3 — SOT Transfer
Tax-Exempt Between SOTs
Tax-free transfers between SOT holders. How you get inventory from distributors.
Use Cases: Ordering from Silencer Shop, Getting SBRs from distributor, Dealer-to-dealer transfers
Tax: Always Tax-Free
Form 4 — Transfer
Tax-Paid Transfers
The common dealer form. Transfer NFA items to non-SOT buyers — your retail customers.
Use Cases: Selling suppressor to customer, Transferring SBR to individual, Trust purchases
Tax: $200 (or $0 for SI/SBR/SBS/AOW as of 2026)
Processing Times (2026)
| Form | eForms | Paper |
|---|---|---|
| Form 1 | 30-90 days | 6-12 months |
| Form 3 | 1-3 days | 2-4 weeks |
| Form 4 | 90-180 days | 12-18 months |