Questions and Answers

The following weapons are regulated under the National Firearms Act (NFA):

1. A shotgun having a barrel or barrels of less than 18 inches in length;
2. A weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length;
3. A rifle having a barrel or barrels of less than 16 inches in length;
4. A weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length;
5. Any other weapon, as defined in subsection (e);
6. A machinegun;
7. Any silencer (as defined in section 921 of title 18, United States Code); and
8. A destructive device.

[26 U.S.C. 5845; 27 CFR 479.11]

These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table:

Special (Occupational) Tax Rates Under the NFA

* REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000.

Registration

Federal firearms licensees (FFLs) engaging in this business should submit ATF Form 5630.7, Special Tax Registration and Return, prior to July 1 each tax year. As of October 1, 2025, the form can be completed and submitted with taxes paid entirely through the ATF eForms system. Payment of the special (occupational) tax (SOT) can also be made through Pay.gov (see instructions HERE) with the completed form submitted by email or mail.

Annual renewal notices are no longer sent to each FFL/SOT payer. The NFA Division has a customer service goal to process the returns within 30 days of receiving a properly completed return.

Exemptions

A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract.

Exemptions are obtained by writing the NFA Division at the address below, stating the contract number(s) and the anticipated date of termination. This exemption must be renewed each year prior to July 1.

National Firearms Act (NFA) Division
Bureau of Alcohol, Tobacco, Firearms and Explosives
244 Needy Road
Martinsburg, WV 25405
Phone: (304) 616-4500

[26 U.S.C. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33]

When a state wants to keep such NFA firearms for official use, the state must register the firearm by filing an ATF Form 10: Application for Registration of Firearms Acquired by Certain Governmental Entities. As approval of the Form 10 is conditioned on an “official use only” basis, subsequent transfers will not be approved unless the transfer is to another government agency for official use.

[26 U.S.C. 5841; 27 CFR 479.104]

Yes. If the machine gun was lawfully registered and possessed before May 19, 1986, it may be transferred pursuant to an approved ATF Form 4 (5320.4).

[18 U.S.C. 922(o)(2), 26 U.S.C. 5812]

No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a chief law enforcement officer (CLEO) and instead adds a CLEO notification requirement.

Prior to submission of the application to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or ATF Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.

If the transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.

No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a chief law enforcement official (CLEO) and instead adds a CLEO notification requirement.

Prior to the submission of the ATF Form 1 or ATF Form 4 to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.

If the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.

Yes, unless the barrel of the pistol is at least 16 inches in length (and the overall length of the firearm with stock attached is at least 26 inches). However, certain stocked handguns, such as original semiautomatic Mauser “Broomhandles” and Lugers, have been removed from the purview of the NFA as collectors’ items.

The person must be licensed under the Gun Control Act (GCA) and pay the required special (occupational) tax imposed by the National Firearms Act (NFA). After becoming licensed under the GCA, the licensee must submit an ATF Form 5630.7, Special Tax Registration and Return National Firearms Act (NFA) to ATF with the appropriate tax payment.

An importer of NFA firearms (except importers of sporting shotguns and shotgun ammunition) must also be registered with ATF under the Arms Export Control Act of 1976, by filing an ATF Form 4587, Application to Register as an Importer of U.S. Munitions Import List Articles.

[26 U.S.C. 5801; 18 U.S.C. 923; 27 CFR 447.31, 478.41 and 479.34]

Yes, unless the registered possessor is a qualified dealer, manufacturer or importer, or a licensed collector transporting only curios or relics. Prior approval must be obtained, even if the move is temporary. Approval is requested by either submitting a letter containing all necessary information, or by submitting ATF Form 5320.20, Application to Transport Interstate or to Temporarily Export Certain National Firearms Act (NFA) Firearms. This requirement does not apply to the lawful interstate transportation of silencers. Possession of the firearms also must comply with all state and local laws.

[18 U.S.C. 922(a)(4); 27 CFR 478.28]

The terms “firearm silencer” and “firearm muffler” mean any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.

Numerous paintball and airgun silencers tested by ATF’s Firearms Technology Branch have been determined to be firearm silencers by nature of their design and function. Because silencers are NFA weapons, an individual wishing to manufacture or transfer such a silencer must receive prior approval from ATF and pay the required tax.

[26 U.S.C. 5845; 27 CFR 479.11]

Generally, no. Muzzleloading cannons manufactured in or before 1898 (and replicas thereof) that are not capable of firing fixed ammunition are considered antiques and not subject to the provisions of either the Gun Control Act (GCA) or National Firearms Act (NFA).

[26 U.S.C. 5845; 27 CFR 479.11]

Please send a written request to ATF’s Firearms Technology Branch, 244 Needy Road, Martinsburg, WV, 24505 or by fax at (304) 616–4301.

[18 U.S.C. 921(a)(24); 26 U.S.C. 5845(a); 27 CFR 479.11]

Yes.

[26 U.S.C. 5845(b); 27 CFR 479.11]

Yes. A separate special (occupational) tax payment must be made for each of these activities. However, Class 1 (importer) and Class 2 (manufacturer) special (occupational) taxpayers are qualified to deal in NFA firearms without also having to pay special (occupational) tax as a Class 3 dealer.

Current Processing Times for ATF Applications

You can mail a check or money order made payable to the Bureau of ATF together with the application forms to:

National Firearms Act Division
Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 5015
Portland, OR 97208-5015

Yes. For example, NFA Division is reallocating resources to prioritize processing applications that have received a “proceed” from FBI-NICS in response to the required background check.

No. While “first in, first out” is a guiding principle, NFA Division will focus its resources on processing those NFA applications that have received a “proceed” from FBI-NICS in response to the required background check. NFA applications were previously processed on a “first in, first out” basis, which resulted in delayed processing for NFA applications with a proceeded background check. For example, previously, a NFA application with a proceeded background check would not be processed until a NFA application with a delayed background check was resolved. Now, the NFA application with a proceeded background check gets priority for processing. NFA will continue to submit background checks to FBI-NICS in the order applications are received. NFA Division will then process NFA applications as it receives background check responses from FBI-NICS.

The NFA examiners are assigned specific application types. For example, certain examiners will be assigned to process individual applicants while others are assigned to process trust applicants. Further, applications that are put into problem status will be processed at the end of the week. Examples for when an application is placed into problem status include failure to submit fingerprint cards, failure to submit photographs, failure to submit a responsible person questionnaire, or to research whether the applicant may make, possess, or receive the firearm under State law.

Due to the high volume of NFA application submissions and ATF's limited resources, NFA Division submits background checks to FBI-NICS in batches to maximize efficiency. As the number of pending NFA applications decreases, the background checks will be submitted to FBI-NICS closer to when the NFA application was received by NFA Division. Currently, background checks for individual applicants are sent to FBI-NICS the same week the NFA application is received by NFA Division.

NFA Division will not approve a NFA application unless it receives a “proceed” from FBI-NICS. Some background checks may take longer to process because FBI-NICS must perform additional research on the applicant’s background. As a result, two individuals who submit NFA applications at the same time may have their NFA application processed at different times because the background checks are completed by FBI-NICS and transmitted to NFA Division at different times.

While it is not required, the simplest way to help ensure your background check is processed timely and accurately is to provide your social security number with the NFA application. Without the social security number, FBI-NICS may have to perform additional research to ensure the applicant is not prohibited, thereby delaying the background check response to NFA Division. For example, without a social security number, FBI-NICS will have to perform additional research to properly identify the applicant when the applicant has the same name as someone else with prohibiting information in the NICS database.

No. NFA Division must receive a “proceed” from FBI-NICS in response to the required background check.