Prior to making a firearm, the individual must submit ATF Form 1 (5320.1), Application to Make and Register a Firearm, to the Bureau of ATF, NFA Branch, and receive approval. The applicant must follow the procedures described in the question “What are the required transfer procedures for an individual who is not qualified as a manufacturer, importer, or dealer of NFA firearms?” concerning photographs, fingerprints and certifications. The applicant must forward the original and a duplicate of the form along with a check or money order for $200 made payable to the Bureau of ATF, National Firearms Act Branch, P.O. Box 530298, Atlanta, GA 30353-0298. If the application is approved, the original of the form with the cancelled stamp affixed showing approval will be returned to the applicant. If the application is denied, the tax will be refunded.
Applications to make a firearm will not be approved if Federal, State, or local law prohibits possession of the firearm.
[26 U.S.C. 5822, 27 CFR 479.61-65]