Inheriting a suppressor? Buying one? The form you need depends on how you're acquiring the NFA item. Here's a clear comparison between Form 5 (inheritance) and Form 4 (purchase/gift).
Quick Comparison
| Feature | Form 5 | Form 4 |
|---|---|---|
| Purpose | Inheritance transfers | Purchases, gifts, other transfers |
| Transfer Tax | $0 (always tax-exempt) | $0 (as of 2026) |
| Fingerprints Required | Yes | Yes |
| Fingerprint ORI | WVATF0900 | WVATF1100 |
| Processing Time | 1-3 months | 3-12 months |
| CLEO Notification | Yes | Yes |
| Photo Required | Yes | Yes |
| eForms Available | No (paper only) | Yes |
| Who Can Use | Lawful heirs only | Any qualified person |
When to Use Form 5
Form 5 (5320.5) is specifically for transfers "by operation of law"—meaning inheritance:
- Suppressor owner passed away, you're the heir
- NFA item is in a deceased person's estate
- You're named in the will to receive the item
- You're a beneficiary of a gun trust whose owner died
- You're entitled under intestacy laws (no will)
Form 5 Requirements
- Death certificate (certified copy)
- Proof of heir status (will, trust, court documentation)
- Fingerprints on FD-258 (ORI: WVATF0900)
- 2"x2" photograph
- CLEO notification
- Executor signature
When to Use Form 4
Form 4 (5320.4) is for all other NFA transfers:
- Buying a suppressor from a dealer
- Purchasing NFA item from private party
- Receiving as a gift (while both parties alive)
- Transferring to your trust
- Any transfer that's not inheritance
Form 4 Requirements
- Completed Form 4 application
- Fingerprints on FD-258 or EFT (ORI: WVATF1100)
- 2"x2" photograph
- CLEO notification
- $0 transfer tax (as of 2026)
Critical Difference: ORI Numbers
This is a technical detail many people miss:
Form 4: ORI = WVATF1100 (standard ATF eForms ORI)
Using the wrong ORI can delay your application. Double-check before submitting.
Tax Implications
Form 5: Always Tax-Free
Inheritance transfers have always been exempt from the $200 transfer tax. This isn't new with the 2026 changes—Form 5 was tax-free even when Form 4 cost $200.
Form 4: Now $0 (2026)
As of January 1, 2026, the transfer tax for suppressors, SBRs, SBSs, and AOWs is $0. Form 4 purchases now cost the same (in tax) as Form 5 inheritances—nothing.
The practical difference: Form 5 was designed for tax exemption; Form 4 now happens to have $0 tax. The paperwork and process remain different.
Processing Times
Form 5: 1-3 Months
Form 5 typically processes faster because:
- Lower volume than Form 4
- Simpler transfer type
- No tax payment to process
Form 4: 3-12 Months
Form 4 (especially paper) can take significantly longer due to higher volume. eForms Form 4 has improved times but still averages longer than Form 5.
eForms Availability
Form 5: Paper Only
Currently, Form 5 is paper-only. Mail to:
National Firearms Act Division244 Needy Road
Martinsburg, WV 25405
Form 4: eForms Available
Form 4 can be submitted electronically through ATF's eForms system, which generally processes faster than paper.
Common Scenarios
Scenario 1: Parent's Suppressor
Situation: Your father passed away and had a registered suppressor. You're the heir.
Form needed: Form 5
Why: This is an inheritance transfer. You'll need death certificate, proof you're the heir, and fingerprints with ORI WVATF0900.
Scenario 2: Buying from Estate Sale
Situation: An estate is selling a deceased person's suppressor. You're not a family member, just a buyer.
Form needed: Form 4
Why: You're not an heir—you're purchasing. The estate (through its SOT) transfers to you via Form 4.
Scenario 3: Gift from Living Relative
Situation: Your uncle wants to give you his SBR as a gift. He's still alive.
Form needed: Form 4
Why: Form 5 only applies to transfers upon death. Living gifts use Form 4 (now $0 tax).
Scenario 4: Spouse Inheriting
Situation: Husband passed away, wife inherits his NFA items registered individually.
Form needed: Form 5
Why: Spouse is a lawful heir. Note: If wife is also executor, she can possess items while Form 5 is pending.
Scenario 5: Trust Beneficiary
Situation: Gun trust settlor died. You're named as beneficiary to receive NFA items.
Form needed: Form 5 (to transfer out of trust to individual) OR continue under trust
Why: Complex—depends on trust structure. May need Form 5 or may continue with successor trustee.
Fingerprint Submission Tips
For Form 5
- Use ORI: WVATF0900
- Two paper FD-258 cards required
- Black ink only
- Label "NFA Application"
For Form 4
- Use ORI: WVATF1100
- Paper cards OR EFT file (for eForms)
- Black ink for paper
- EFT preferred for eForms submission
Need Fingerprints for Your Transfer?
SlapEFT converts FD-258 cards to ATF-compliant EFT files. Make sure to use the correct ORI for your form type.
Convert Fingerprints →What You Cannot Do
- Use Form 5 for purchases: Even from an estate, if you're not an heir, use Form 4
- Skip fingerprints: Both forms require prints
- Mix ORI numbers: Use correct ORI for each form type
- Take possession early: Wait for approved form (exception: heir who is also executor)
Frequently Asked Questions
Can I use Form 5 for a gift?
No. Form 5 is only for inheritance (transfer upon death). Living gifts between parties use Form 4.
Is Form 5 faster because it's tax-free?
Partly. Form 5's faster processing is due to lower volume and simpler review, not just the tax status. Now that Form 4 is also $0 tax, Form 5 is still faster due to these other factors.
What if I'm both buying from and inheriting from the same estate?
Use Form 5 for items you inherit as an heir. Use Form 4 for items you purchase from the estate (beyond your inheritance entitlement).
