What Is a Gun Tax Stamp? 2026 Rules, Application, and Penalties

A gun tax stamp is the federal approval the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) issues to certify that a specific NFA-regulated firearm or device has been entered in the National Firearms Registration and Transfer Record and that any required tax has been paid. As of January 1, 2026, the tax is $0 for most regulated items. Machine guns and destructive devices still carry a $200 tax. The application, background check, and registration process apply either way.

What the 2026 Change Actually Did

P.L. 119-21, the One Big Beautiful Bill Act, set the making and transfer tax to $0 for every NFA item except machine guns and destructive devices, effective January 1, 2026.¹ Suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapons” no longer carry a tax. Machine guns and destructive devices remain at $200 per stamp for both making and transfer.²

The registration process did not go away. You still file an ATF application, pass a background check, get entered in the national registry, and wait for approval before taking possession. Possessing an unregistered NFA item is still a felony.³ What changed is the price for most people: free instead of $200.

Which Items Require a Stamp

The National Firearms Act, at 26 U.S.C. Chapter 53, defines six categories that require registration:⁴

Machine guns: any firearm that shoots more than one round with a single trigger pull, along with the frame or receiver and any parts intended to convert a firearm into one.
Short-barreled rifles (SBRs): barrel under 16 inches or overall length under 26 inches.
Short-barreled shotguns (SBSs): barrel under 18 inches or overall length under 26 inches.
Suppressors (silencers): devices designed to reduce the sound of a firearm’s discharge.
Destructive devices: explosives such as grenades, bombs, and missiles, and firearms with a bore diameter over half an inch, with exceptions for shotguns the ATF recognizes as having a sporting purpose.⁵
“Any other weapons” (AOWs): a catch-all for concealable devices that fire a projectile but do not fit the other categories, such as pen guns or smooth-bore pistols designed to fire shotgun shells.

Each item requires its own separate registration. Two suppressors means two applications and two approvals.

One boundary worth noting on machine guns: federal law prohibits civilians from possessing or receiving any machine gun manufactured after May 19, 1986.⁶ Only machine guns lawfully registered before that date can transfer to private buyers, and a registered pre-1986 M16 routinely sells for $30,000 or more. The other NFA categories are still available for new manufacture and purchase through the normal process.

How to Apply

The ATF uses two main forms:⁷

ATF Form 1, Application to Make and Register a Firearm, when you are building or converting an item yourself (for example, cutting down a rifle barrel to create an SBR).
ATF Form 4, Application for Tax Paid Transfer and Registration of Firearm, when a licensed dealer transfers an existing NFA item to you. The dealer usually files this for you.

Both forms can be submitted through the ATF eForms portal or on paper. Electronic filing is faster and the ATF is steering applicants toward it. No tax payment is required for suppressors, SBRs, SBSs, or AOWs. For machine guns and destructive devices, the $200 tax is paid at submission.¹

Documents You Have To Include

Every application needs a passport-style photo and two FBI FD-258 fingerprint cards for each responsible person on the application.⁸ For eForms, fingerprint cards can be uploaded electronically or mailed with the cover letter within 10 days of submission. You will also need the item’s manufacturer, model, serial number, and caliber.

CLEO Notification

Since 2016, applicants no longer need a signature from their local Chief Law Enforcement Officer. You send the CLEO in your jurisdiction a completed copy of the application as notification.⁹ The CLEO cannot block the application.

Applying Individually or Through a Trust

You can apply as an individual or through an NFA gun trust that holds the item. A trust lets multiple named trustees legally possess and use the item without the registered owner being present. Under individual registration, letting a friend shoot your suppressor at the range without your direct supervision can technically be an unlawful transfer.

Trusts also help with estate planning. When the trust’s creator dies, the NFA items pass to the trust’s beneficiaries through the trust document rather than the standard transfer process. Adding or removing authorized users is simpler than transferring individual registration.

The tradeoff: every responsible person named on the trust has to submit their own photo, fingerprint cards, and CLEO notification with each application.⁹ Four trustees means four sets of prints and photos per application. Having an attorney draft the trust typically runs between $60 and $150, though prices vary.

How Long Approval Takes

The ATF publishes average processing times monthly. As of February 2026:¹⁰

Form 4 (individual), eForms: 10 days
Form 4 (trust), eForms: 26 days
Form 1, eForms: 36 days
Paper applications, all types: 20 to 24 days

These are averages across approvals, denials, withdrawals, and returns. Your application may take longer if additional research is needed or volume spikes. The ATF has flagged that the $0 tax could push volumes up, so check current times before you plan around them.

For eForms, approval comes digitally. For paper submissions, the physical stamp is affixed to the approved form and mailed back.¹¹ You cannot take possession until the approved form is in hand.

What You Have To Do After Approval

Your approved form and tax stamp are the only proof you legally possess the item. Keep a copy with the NFA item at all times. Many owners store a digital copy on their phone as a backup. Losing the paperwork does not revoke the registration, but proving legal possession without it is a problem you do not want.

If you are building your own item under a Form 1, you also have to permanently mark it with your name (or the trust’s name), the serial number you assign, the caliber, and the city and state where it was made.¹² Converting an existing rifle to an SBR keeps the original maker’s markings and serial; you only add the new information. Professional engraving typically runs $25 to $125. Form 4 transfers of commercially made items need no additional engraving from you.

Interstate Travel

Federal law requires ATF approval before you transport a machine gun, destructive device, SBR, or SBS across state lines.¹³ You file ATF Form 5320.20 listing the item, travel dates, and destination, and the ATF returns an approved copy authorizing transport during that window.¹⁴

Suppressors and AOWs are not on that list. You can carry a registered suppressor across state lines without filing Form 5320.20. You still have to follow the destination state’s laws, which is where owners run into trouble: a suppressor that is federally legal may be banned outright in the state you are entering.

State and Local Law

Federal registration does not override state or local bans. Several states prohibit civilians from owning certain NFA items. Confirm your item is legal in your state before you apply. Waiting months for approval only to find out the item is banned locally wastes time and, on machine guns and destructive devices, $200.

Penalties if You Skip Registration

Possessing an unregistered NFA item, transferring one without ATF approval, or otherwise violating the NFA is a federal felony. The maximum penalty is 10 years in prison, a fine of up to $10,000, or both.¹⁵ A conviction also strips your right to own any firearms going forward.

Watch out for constructive possession. If an unregistered NFA item is accessible to someone who is not the registered owner and not being supervised by the registered owner, that person can be prosecuted even if they never used it. In shared households, storing a registered suppressor in an unlocked safe your roommate can open creates real legal exposure for the roommate. Naming that person as a trustee on an NFA trust is one solution; keeping the items in a container only you can open is another.

1
Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax
2
Office of the Law Revision Counsel. 26 USC 5821 – Making Tax
3
Congress.gov. The National Firearms Act and P.L. 119-21 – Issues for Congress
4
Office of the Law Revision Counsel. 26 USC 5845 – Definitions
5
Legal Information Institute. 26 USC 5845(f) – Definition of Destructive Device
6
Office of the Law Revision Counsel. 18 USC 922 – Unlawful Acts
7
Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
8
Bureau of Alcohol, Tobacco, Firearms and Explosives. Final Rule – NFA Form One Submission Requirements
9
Bureau of Alcohol, Tobacco, Firearms and Explosives. Background Checks for Responsible Persons (Final Rule 41F)
10
Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
11
eCFR. 27 CFR 479.161 – National Firearms Act Stamps
12
eRegulations. 27 CFR 479.102
13
Office of the Law Revision Counsel. 18 USC 922(a)(4) – Unlawful Acts
14
Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transport Interstate or Temporarily Export Certain National Firearms Act Firearms – ATF Form 5320.20
15
Office of the Law Revision Counsel. 26 USC 5871 – Penalties