ATF Form 1 vs Form 4
The two most common ATF forms for NFA items serve different purposes. Form 1 is for making an NFA item. Form 4 is for transferring one. Here's everything you need to know.
The Quick Answer
đź“ť Form 1
Application to Make and Register a Firearm
- Used to make an NFA item
- Build your own SBR, SBS, suppressor, AOW
- You submit the form
- Must wait for approval before making
đź“ť Form 4
Application for Tax Paid Transfer
- Used to transfer an NFA item
- Buy a suppressor, SBR, etc. from a dealer
- Dealer initiates the form
- Item held by dealer until approval
Detailed Comparison
| Aspect | Form 1 | Form 4 |
|---|---|---|
| Purpose | Make/manufacture an NFA item | Transfer ownership of an NFA item |
| Who Submits | You (the maker) | Dealer/transferor (on your behalf) |
| Common Uses | Building SBRs, Form 1 suppressors | Buying commercial suppressors |
| Tax (2026) | $0 for SI/SBR/SBS/AOW | $0 for SI/SBR/SBS/AOW |
| Fingerprints | Required (EFT for eForms) | Required (EFT for eForms) |
| Photo | Required | Required |
| CLEO Notification | Required | Required |
| When You Get Item | After approval (you make it) | After approval (dealer releases) |
| Typical Wait | Varies (often faster for eForms) | Varies |
When to Use Form 1
Use Form 1 when you are making an NFA firearm. This includes:
Building an SBR (Short-Barreled Rifle)
Converting an existing rifle to have a barrel under 16" or overall length under 26". Also applies to building a rifle from a pistol (like putting a stock on an AR pistol).
Building an SBS (Short-Barreled Shotgun)
Converting a shotgun to have a barrel under 18" or overall length under 26".
Making a Suppressor (Form 1 Can)
Building your own suppressor from a kit or raw materials. Popular with DIY enthusiasts. Note: This requires machining skills and proper equipment.
Making an AOW (Any Other Weapon)
Creating certain types of weapons that fall under the AOW classification.
Wait for Approval!
With Form 1, you must wait for approval before making the NFA item. Making the item before approval is a federal felony. Don't put that stock on your pistol until your Form 1 is approved.
When to Use Form 4
Use Form 4 when you are buying or receiving an existing NFA item:
Buying a Commercial Suppressor
Purchasing a suppressor from a dealer like SilencerCo, Dead Air, Rugged, etc. The dealer initiates the Form 4 and holds the suppressor until approval.
Buying a Pre-Made SBR
Purchasing a factory SBR or one already registered as an SBR. Less common since most SBRs are made via Form 1.
Inheriting NFA Items
Receiving NFA items through inheritance. Form 5 is actually used for tax-free inheritance, but Form 4 applies to certain transfers.
Dealer-to-Individual Transfer
Any transfer of an NFA item from a dealer (or other entity) to an individual.
Common Scenarios
"I want to buy a SilencerCo suppressor from my local dealer"
Form 4You're transferring an existing suppressor. Dealer initiates the form.
"I want to put a stock on my AR pistol"
Form 1You're making an SBR. Submit Form 1 and wait for approval before adding the stock.
"I want to cut down my rifle barrel to 14.5 inches"
Form 1You're making an SBR. Submit Form 1 and wait for approval before cutting.
"I want to build a suppressor from a solvent trap kit"
Form 1You're making a suppressor. Submit Form 1 and wait for approval before drilling.
"I want to buy a used suppressor from another person"
Form 4This is a transfer. Must go through a dealer (Form 3 to dealer, then Form 4 to you).
"I want to add my wife to my suppressor as a co-owner"
Form 4This is a transfer to a new owner. Alternatively, use a trust from the start.
2026: $0 Tax for Both Forms
As of January 2026, both Form 1 and Form 4 have a $0 tax for suppressors, SBRs, SBSs, and AOWs. The forms, fingerprints, photos, and background check requirements remain the same—only the tax is eliminated.
Form 1 Suppressors vs Form 4 Suppressors
A common question: should I build my own suppressor (Form 1) or buy one (Form 4)?
Form 1 Suppressor
- Pros: Cheaper, faster approval (historically), DIY satisfaction
- Cons: Requires machining skills, quality varies, limited designs
- Best for: DIY enthusiasts, simple designs, budget-conscious
Form 4 Suppressor
- Pros: Professional quality, warranty, tested designs, no work required
- Cons: More expensive (suppressor cost), dealer holds during wait
- Best for: Most people, guaranteed performance, convenience
With the $0 tax in 2026, the cost difference is now just the suppressor itself. Form 4 commercial suppressors are more popular because quality and performance are guaranteed.
Fingerprint Requirements: Same for Both
Whether you're submitting Form 1 or Form 4, the fingerprint requirements are identical:
- EFT file required for eForms submission
- FD-258 cards for paper submission (not recommended)
- One set per responsible person
- Same EFT file works for both forms
- File is reusable for future submissions
Get your EFT file once and use it for all your Form 1 and Form 4 applications.
Frequently Asked Questions
What is the difference between Form 1 and Form 4?
Form 1 is for MAKING an NFA item (like building an SBR or manufacturing a suppressor). Form 4 is for TRANSFERRING an existing NFA item (like buying a suppressor from a dealer).
Which form do I use to buy a suppressor?
Form 4. When you buy a commercially manufactured suppressor from a dealer, they initiate a Form 4 transfer. You receive the suppressor after approval.
Which form do I use to build an SBR?
Form 1. If you're converting an existing rifle or pistol into a short-barreled rifle, you submit Form 1 to make the NFA item. You must wait for approval before modification.
Can I use the same EFT file for Form 1 and Form 4?
Yes. Your EFT fingerprint file works for both Form 1 and Form 4 submissions, as well as any future NFA applications.
Which form is faster to approve?
It varies. Historically, Form 1 eForms have been faster, but processing times change. Both forms go through the same background check process.
Is there still a $200 tax?
No, not for most items. As of January 2026, the tax for suppressors, SBRs, SBSs, and AOWs is $0 for both Form 1 and Form 4. Machine guns still have a $200 tax.
Get Your EFT File for Form 1 or Form 4
One EFT file works for all your ATF submissions. Convert your fingerprints once, use forever.
Convert to EFT - $10Works for Form 1, Form 4, and all eForms
