Do I need fingerprints for Form 5?

Yes. Individual heirs must submit two FD-258 fingerprint cards with their Form 5 application. If inheriting through a trust, each responsible person must submit fingerprints via Form 5320.23. Note: Form 5 uses ORI WVATF0900, different from Form 4's WVATF1100.

How long does Form 5 take to process?

Form 5 processing typically takes 1-3 months, significantly faster than Form 4. The simplified review process for inheritance transfers accounts for the shorter wait time.

Can I possess the NFA item while Form 5 is pending?

Generally no. The executor must retain custody during processing. However, if you are BOTH the heir AND the executor/successor trustee, you may possess the item while waiting for Form 5 approval.

What if I'm not named in the will?

You may still qualify. If there's no will, state intestacy laws determine heirs. Spouses and children typically qualify even without explicit mention. If you're not a legal heir, you cannot use Form 5 and must use Form 4 instead.

ATF Form 5 Inheritance Guide: Tax-Free NFA Transfers

Q: Is Form 5 really tax-free?

Yes. Form 5 transfers to lawful heirs are exempt from the $200 transfer tax under 26 U.S.C. §§ 5812, 5852, and 5853. This has always been the case—even before the 2026 $0 tax stamp change for Form 4 transfers.

Published January 22, 2026 12 min read Estate Planning

When a loved one passes away and leaves behind suppressors, SBRs, or other NFA items, you may be entitled to inherit them tax-free using ATF Form 5. This guide explains the process, requirements, and how to ensure a smooth transfer.

Key Point: Form 5 inheritance transfers have always been tax-free. This is separate from the 2026 $0 tax stamp change affecting Form 4 purchases. Inheriting NFA items costs $0 in transfer tax regardless of current tax stamp rates.

What is ATF Form 5?

ATF Form 5 (5320.5), officially titled "Application for Tax Exempt Transfer and Registration of Firearm," is used for NFA transfers that occur "by operation of law" rather than by sale. The most common use is transferring NFA items from a deceased person's estate to their lawful heirs.

Form 5 vs Form 4

Feature	Form 5 (Inheritance)	Form 4 (Purchase)
Transfer Tax	$0 (always)	$0 (as of 2026)
Processing Time	1-3 months	3-12 months
Fingerprints Required	Yes	Yes
CLEO Notification	Yes	Yes
Eligible Transferees	Lawful heirs only	Any qualified person
ORI Number	WVATF0900	WVATF1100

Who Qualifies as a Lawful Heir?

To use Form 5, you must be a "lawful heir" as defined by law:

Named in will: Explicitly mentioned as receiving the NFA item
Trust beneficiary: Named beneficiary of a gun trust holding the item
Intestate heir: If no will exists, entitled under state intestacy laws

Common qualifying relationships include:

Surviving spouse
Children (biological or adopted)
Parents
Siblings
Named trust beneficiaries

Not a Lawful Heir? If you're a friend, distant relative, or otherwise not entitled under the will or intestacy laws, you cannot use Form 5. The executor would need to sell the item to you via Form 4 (regular transfer).

Required Documents

For All Form 5 Applications

ATF Form 5 (5320.5): Completed application
Death Certificate: Certified copy of decedent's death certificate
Proof of Heir Status: Will, trust document, or intestacy documentation
Photo: 2"x2" frontal photograph (taken within 1 year)

Fingerprint Requirements

Individual Heirs:

Two completed FD-258 fingerprint cards
Cards must be done in black ink
Must be labeled "NFA Application"
ORI: WVATF0900 (different from Form 4!)

Trust/Entity Transferees:

ATF Form 5320.23 for each Responsible Person
Fingerprints and photos for each RP
Copy of trust document

Critical Detail: Form 5 uses ORI number WVATF0900 (ATF-NATL EXPL LIC, MARTINSBURG WV), which is different from Form 4's WVATF1100. Using the wrong ORI can cause delays or rejections.

Step-by-Step Form 5 Process

Step 1: Verify Registration

Before starting, confirm the NFA item is registered in the National Firearms Registration and Transfer Record (NFRTR). The decedent should have had approved Form 4 or Form 1 paperwork. Without valid registration, the item cannot be legally transferred and must be surrendered to ATF.

Step 2: Determine Executor/Administrator

The estate's executor (if there's a will) or administrator (if no will) must sign the Form 5. This person is responsible for maintaining custody of the NFA item until transfer is approved.

Step 3: Complete ATF Form 5

Fill out all sections of Form 5 (5320.5):

Section 1-8: Transferee (heir) information
Section 9-11: Executor signature and certification
Section 12+: Firearm description (from original registration)

Step 4: Gather Fingerprints

Obtain fingerprints on FD-258 cards. Options include:

Local law enforcement
Fingerprinting service
DIY fingerprinting + EFT conversion

Remember: Use ORI WVATF0900 for Form 5 applications.

Step 5: Send CLEO Notification

Send copies of Form 5 (pages 5-6) to the Chief Law Enforcement Officer in the heir's jurisdiction. No signature or approval is required—notification only.

Step 6: Submit Application

Mail the complete package to:

National Firearms Act Division
National Service Center
Bureau of Alcohol, Tobacco, Firearms and Explosives
244 Needy Road
Martinsburg, WV 25405

Step 7: Wait for Approval

Form 5 typically processes in 1-3 months—faster than Form 4. The executor retains custody of the item during this time.

Step 8: Receive Approved Form 5

Upon approval, ATF returns the approved Form 5. This document proves your legal ownership and registration of the NFA item. Store it safely—you'll need it for any future transfers or if the item is ever questioned.

Custody During Processing

General Rule

The executor/administrator must retain possession of the NFA item while Form 5 is pending. The heir cannot take possession until approved.

Exception

If the heir is ALSO the executor/administrator (or successor trustee of a gun trust), they may possess the item during the pending period. This is common when a spouse inherits.

Special Situations

Inheriting Through a Gun Trust

If the NFA item is held in a gun trust (not individually registered), the transfer process depends on trust structure:

Successor trustee takes over: If you become successor trustee, you may have immediate possession rights while filing Form 5 to register as the new owner
Named beneficiary: File Form 5 to transfer the item from the trust to yourself

Each responsible person on the receiving trust must submit Form 5320.23 with fingerprints.

Machine Gun Inheritance

Pre-1986 transferable machine guns can be inherited via Form 5 just like any other NFA item. The same tax-free benefit applies. Given their significant value ($15,000-$500,000+), ensure proper estate documentation.

Unregistered NFA Item Found

If you discover an unregistered NFA item (not in the NFRTR), it cannot be legally transferred or possessed. Contact ATF immediately to arrange surrender. Attempting to register or transfer an unregistered NFA item is a federal crime.

Multiple Heirs

If multiple heirs are entitled to an NFA item, options include:

One heir files Form 5, others relinquish claim
Transfer to a trust with all heirs as responsible persons
Estate sells item, proceeds divided among heirs

Form 5 Processing Time (2026)

Current Form 5 processing averages:

Typical: 1-3 months
Complex cases: 3-6 months

Form 5 processes faster than Form 4 because:

No tax payment to process
Simpler transfer type
Lower volume than Form 4

Common Mistakes to Avoid

Wrong ORI number: Form 5 uses WVATF0900, not WVATF1100
Missing death certificate: Certified copy required
Incomplete fingerprints: Two cards, black ink, proper labeling
No proof of heir status: Include will or trust documentation
Taking possession early: Wait for approval unless you're also executor
Assuming registration: Verify the item is in NFRTR first

Fingerprint Conversion for Form 5

If you're completing fingerprints yourself or through a service that provides FD-258 cards, SlapEFT can convert them to electronic format. Note that Form 5 currently only accepts paper cards (not eForms), but having an EFT backup file is recommended for your records.

Need Fingerprints for Form 5?

SlapEFT converts FD-258 cards to ATF-compliant format. Remember to use ORI WVATF0900 for inheritance transfers.

Convert Fingerprints →

Planning Ahead: Estate Planning for NFA Items

To make inheritance easier for your heirs:

Use a gun trust: Named beneficiaries simplify transfers
Document everything: Keep approved forms accessible
Inform heirs: Let them know what NFA items you own
Consult an attorney: Estate planning with NFA items has unique requirements

Frequently Asked Questions

Is Form 5 really tax-free?

Yes. Form 5 transfers to lawful heirs have always been exempt from the $200 transfer tax. This predates the 2026 $0 tax stamp change.

Can I use Form 5 if I bought the item from the estate?

No. Form 5 is only for transfers "by operation of law" (inheritance). If you purchase an NFA item from an estate, use Form 4.

What if the decedent lived in a different state?

You can inherit across state lines. However, ensure the item is legal in YOUR state. If not (e.g., inheriting a suppressor while living in California), you cannot take possession.

How do I contact ATF with Form 5 questions?

NFA Branch: (304) 616-4500 or NFA@atf.gov