Inheriting a machine gun is a unique situation that requires understanding both NFA law and the special considerations around these highly regulated and valuable firearms. Whether you have discovered a family member owned a transferable machine gun or you are planning for the future, this guide covers everything you need to know.
In This Guide
Transferable vs Non-Transferable Machine Guns
The most critical question when inheriting a machine gun is: Is it transferable? Not all machine guns can be inherited by civilians.
Fully Transferable (Can Be Inherited)
Machine guns registered in the National Firearms Registration and Transfer Record (NFRTR) before May 19, 1986 are fully transferable to civilians. These are commonly called:
- Pre-86 registered
- Transferable machine guns
- Pre-Hughes Amendment
If the deceased's machine gun falls into this category, you can inherit it through Form 5.
Non-Transferable (Cannot Be Inherited by Civilians)
Post-86 Dealer Samples
Machine guns manufactured or imported after May 19, 1986 for law enforcement demo purposes:
- Can only be possessed by SOT dealers
- Must transfer to another SOT or be surrendered
- Cannot go to civilian family members
Pre-May Dealer Samples
Machine guns registered before May 19, 1986 but only as dealer samples (not fully transferable):
- Can transfer between SOT dealers
- May transfer to government entities
- Cannot go to civilians without SOT license
Critical: If you discover the deceased held an SOT license and the machine guns are dealer samples (not fully transferable), you need an NFA attorney immediately. These items have strict disposition requirements.
How to Verify Transferability
To confirm a machine gun is fully transferable:
- Locate the original Form 4 tax stamp
- Check the registration date (must be before May 19, 1986)
- Look for "dealer sample" designation (should NOT have this)
- Contact ATF NFA Branch to verify registration status if unsure
Form 5 Process for Machine Guns
If the machine gun is fully transferable, you file Form 5 just like any other NFA inheritance. However, given the value involved, extra care is warranted.
Form 5 Key Points
- Tax-free: No $200 transfer tax for inheritance
- Same process: Form 5 works the same as for suppressors
- ATF approval required: Cannot take possession until approved
- Background check: Heir must pass NICS
Required Documentation
- Death certificate - Certified copy
- Proof of inheritance - Will, court order, letters testamentary
- Original registration - Form 4 showing deceased as registrant
- Heir's fingerprints - EFT file (eForms) or FD-258 cards (paper)
- Heir's photo - Passport-style photograph
Filing Options
You can file Form 5 via:
- eForms (recommended): 4-6 months processing, status tracking
- Paper: 8-12 months processing, physical documentation
Given the high value of machine guns, some people prefer paper filing for the physical paper trail. However, eForms is significantly faster and equally valid.
Fingerprint and Photo Requirements
Fingerprint requirements for inheriting a machine gun are identical to other NFA items.
What You Need
- For eForms: EFT (Electronic Fingerprint Transmission) file
- For paper: Two completed FD-258 fingerprint cards
Photo Requirements
Passport-style photo specifications:
- 2x2 inches (digital or physical depending on filing method)
- Front-facing, neutral expression
- Plain white or off-white background
- Taken within past 6 months
Getting Your Fingerprints
Options for obtaining fingerprints:
- Local law enforcement - Often $10-25
- UPS Store or fingerprinting services
- DIY with blank FD-258 cards
- Livescan providers (if they can output FD-258)
Need EFT Fingerprints for Your Inheritance?
Convert your FD-258 cards to ATF-compliant EFT format. Same file works for machine guns, suppressors, and all NFA items.
Convert Now - $10Estate Valuation
Machine guns are often the most valuable items in an estate's firearms collection. Proper valuation is important for estate tax purposes and fair distribution among heirs.
Current Market Values (2026 Estimates)
| Type | Value Range |
|---|---|
| MAC-10/MAC-11 | $10,000 - $15,000 |
| Uzi (full-size) | $18,000 - $25,000 |
| Sten/WWII SMG | $8,000 - $20,000 |
| HK MP5 | $35,000 - $50,000 |
| M16/AR-15 Registered | $35,000 - $45,000 |
| HK G3/91 | $30,000 - $40,000 |
| Thompson SMG | $25,000 - $50,000 |
| Belt-fed (M60, M249) | $50,000 - $150,000 |
| Rare/Collector pieces | $100,000+ |
Getting a Professional Appraisal
For estate purposes, consider a professional appraisal:
- Class III dealers familiar with machine guns
- Auction houses specializing in NFA items (Rock Island, Morphy's)
- Written appraisal for estate records
- Document condition, accessories, and provenance
Estate Tax Considerations
Machine guns are included in the deceased's estate for tax purposes:
- Value counts toward estate tax exemption threshold
- May trigger estate tax if total estate exceeds exemption
- Heir may need to pay estate taxes before receiving item
- Consult estate attorney for tax planning
Important: The Form 5 transfer itself is tax-free (no NFA tax), but the machine gun's value is still part of the estate for inheritance/estate tax purposes. These are separate taxes.
Interstate Inheritance
If you live in a different state than the deceased, additional considerations apply.
State Law Compliance
The machine gun must be legal in your state of residence. States that prohibit machine gun possession include:
- California
- Delaware (most types)
- Hawaii
- Illinois (with exceptions)
- Iowa
- New York
- Washington (recent ban)
- And others - verify current law
Form 5 Handles Interstate Transfer
If your state allows machine gun possession:
- Form 5 can transfer across state lines
- No separate interstate form needed
- Wait for approval before moving the item
If Your State Prohibits
If you live in a state where machine guns are banned:
- You cannot receive the machine gun
- Identify alternate beneficiary in legal state
- Consider selling through estate to eligible buyer
- Do NOT transport to your state
Moving After Inheritance
If you later move to a state that prohibits machine guns:
- You must dispose of the item before moving
- Transfer to trust with trustee in legal state
- Sell to eligible buyer
- Store with out-of-state family member (complex legal issues)
Special Situations
Deceased Was an SOT Dealer
If the deceased held an SOT license:
- Inventory all machine guns
- Separate fully transferable from dealer samples
- Transferables can go to heirs via Form 5
- Dealer samples must transfer to another SOT or be surrendered
- Contact NFA attorney and ATF for guidance
Multiple Heirs
If multiple people inherit machine guns:
- Each heir files separate Form 5 for their item
- Each needs their own fingerprints
- Consider transferring to shared trust instead
- One heir can buy out others' interest
Unregistered Machine Gun Discovered
If you discover an unregistered machine gun in the estate:
- Do not take possession
- Unregistered machine guns are contraband
- Cannot be registered or made legal
- Contact NFA attorney immediately
- May need to surrender to ATF or destroy
Poor Condition Items
If the machine gun is in poor condition:
- Still has significant value as a registered receiver
- Do not attempt repairs before transfer
- Transfer first, then repair if desired
- Registration follows the receiver, not condition
Insurance During Wait Period
Given the value, consider insurance:
- Estate insurance should cover during probate
- Verify coverage amounts for high-value items
- Document storage location and security
- Obtain personal policy after Form 5 approval
Timeline Expectations
Plan for the entire process to take 6-12 months:
| Phase | Time |
|---|---|
| Secure item and gather documents | 1-4 weeks |
| Heir fingerprinting | 1-2 weeks |
| Prepare and file Form 5 | 1-2 weeks |
| ATF processing (eForms) | 4-6 months |
| ATF processing (paper) | 8-12 months |
| Transfer to heir | 1-2 weeks |
Summary
- Verify transferability - Only pre-86 fully transferable MGs can be inherited
- File Form 5 - Tax-free inheritance transfer
- Get fingerprints - EFT for eForms, FD-258 for paper
- Get appraisal - Important for estate tax purposes
- Check state law - Must be legal in your state
- Be patient - 4-12 months depending on filing method
Ready to Start Your Form 5?
Convert your fingerprints to EFT format for faster eForms processing.
Get Started