Form 5 NFA Inheritance FAQ

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." The most common use is transferring NFA items from a deceased person's estate to their lawful heirs.

Is Form 5 really tax-free?

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

Who can use Form 5?

Only lawful heirs can use Form 5:

• Individuals named in the deceased's will to receive the NFA item
• Beneficiaries of a gun trust holding NFA items
• Heirs entitled under state intestacy laws (if no will)

If you're not a legal heir (e.g., buying from estate), use Form 4 instead.

What's the difference between Form 5 and Form 4?

Form 5: Inheritance only, always tax-free, 1-3 months, paper only, ORI WVATF0900
Form 4: Purchases/gifts, now $0 tax, 3-12 months, eForms available, ORI WVATF1100

Do I need fingerprints for Form 5?

Yes. Individual heirs must submit two FD-258 fingerprint cards. For trust/entity transferees, each responsible person must submit fingerprints via Form 5320.23.

Critical: Form 5 uses ORI WVATF0900, different from Form 4's WVATF1100.

What documents do I need for Form 5?

• Completed ATF Form 5 (5320.5)
• Certified death certificate
• Proof of heir status (will, trust document, court documentation)
• Two FD-258 fingerprint cards (ORI: WVATF0900)
• 2"x2" photograph (taken within 1 year)
• CLEO notification copies

What ORI number do I use for Form 5?

Form 5 uses ORI WVATF0900 (ATF-NATL EXPL LIC, MARTINSBURG WV). This is different from Form 4's ORI (WVATF1100). Using the wrong ORI can cause delays.

Do I need CLEO notification for Form 5?

Yes. Send copies of Form 5 (pages 5-6) to the Chief Law Enforcement Officer in your jurisdiction. This is notification only—no signature or approval required.

How long does Form 5 take to process?

Form 5 typically processes in 1-3 months, significantly faster than Form 4. The simpler review process and lower volume account for the shorter time.

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

Generally no. The executor must retain custody during processing.

Exception: If you are BOTH the heir AND the executor/successor trustee (common with spouses), you may possess the item while Form 5 is pending.

Can Form 5 be filed electronically?

No. Form 5 is currently paper-only. Mail to:
National Firearms Act Division
244 Needy Road
Martinsburg, WV 25405

What happens if Form 5 is denied?

Denials are rare for legitimate heirs. Common reasons include: heir is a prohibited person, item isn't properly registered, heir lives in a state where the item is banned, or documentation issues. Contact ATF for explanation and options.

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 under either method, you cannot use Form 5.

Can I inherit a machine gun?

Yes. Pre-1986 transferable machine guns can be inherited via Form 5 just like suppressors or SBRs. The process is identical, and the transfer is tax-free regardless of value.

What if the NFA item isn't registered?

If the item is not in the National Firearms Registration and Transfer Record (NFRTR), it cannot be legally transferred or possessed. Contact ATF to arrange surrender. Attempting to keep an unregistered NFA item is a federal crime.

What if I live in a state that bans suppressors?

You cannot inherit an NFA item that's illegal in your state. For example, California residents cannot inherit suppressors. The executor would need to sell the item to someone in a legal state, with proceeds going to you.

Can multiple heirs inherit one NFA item?

NFA items can only be registered to one entity. Options:

• One heir files Form 5 (compensates others from estate)
• Estate sells the item (divides proceeds among heirs)
• All heirs form a trust to jointly own the item

What if the deceased had NFA items in a trust?

Trust items transfer according to trust terms. The successor trustee may take over immediately, or items transfer to named beneficiaries. Form 5 may still be required depending on trust structure. Each responsible person on the receiving trust needs fingerprints.

Can the executor use the NFA item during probate?

No. The executor has custody for safekeeping, not use. The item should remain secured until Form 5 is approved and the heir legally possesses it.

How do I contact ATF about Form 5?

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