ATF 5320.4 Application to Transfer and Register NFA Firearm (Tax-Pa

Application to Transfer and Register NFA Firearm (Tax-Paid) (ATF Form 5320.4 (“Form 4”))

ATF Form 5320.4 (Form 4) 1-1-2026 transitional non-sub changes

Application for Tax Paid Transfer and Registration of Firearm

OMB: 1140-0014

Document [pdf]

Download: pdf | pdf

OMB No. 1140-0014 (10/31/2026)

Application to Transfer and Register
NFA Firearm (Tax-Paid)

U.S. Department of Justice
Bureau of Alcohol, Tobacco, Firearms, and Explosives
ATF Control Number

SUBMIT to: National Firearms Act Division, Bureau of Alcohol, Tobacco, Firearms, and Explosives, P.O. Box 5015, Portland, OR 97208-5015
1. Transfer type (Mark one)

2. Transferee’s full legal name and address (Include trade name, if any) (See instruction 2.d)

$200

Submit the appropriate tax payment with the application. The tax may
be paid by credit/debit card or through pay.gov. (See instructions 2.b
and 2.j)

Individual

Trust

Other legal entity

3b. Email address

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3a. Transferor’s full legal name and address
(Include trade name, if any)

Corporation

3c. Transferor’s telephone (including area code)

3d. Decedent’s name, address, and date of death (if applicable)

3e. Transferor’s additional address (or firearms business premises) (if different from Item 3.a.)

The above-named and undersigned transferor hereby applies, as required by section 5812 of the National Firearms Act, to transfer and register the firearm
described below to the transferee.
4. Firearm description (Complete items a through h) (See instruction 2.n)
a. Name and full address of firearm’s maker, manufacturer,
and/or importer

Prior ATF Control Number:

b. Firearm Type
(See definitions 1.c)

c. Caliber or gauge

d. Model

e. Barrel length (inches)(If any) f. Overall length (inches) g. Serial number

h. Additional description or data appearing on firearm (Attach additional sheet if necessary)

5. Transferee’s federal firearms license or explosives license/permit (if any)
(List complete 15-digit number) (See instruction 2.c)

7. Transferor’s federal firearms license (If any)
(List complete 15-digit number) (See instruction 2.c)

6. Transferee’s special (occupational) tax status (If any)
a. Employer Identification Number
b. Tax class

8. Transferor’s special (occupational) tax status (If any)
a. Employer Identification Number
b. Tax class

Under Penalties of Perjury, I Declare that I have examined this application, including accompanying documents, and to the best of my knowledge and belief it is true,
accurate, and complete, and that transferring the described firearm to the transferee, and the transferee receiving and possessing it, are not prohibited by the provisions of 18
U.S.C. chapter 44; 26 U.S.C. chapter 53; or any provisions of state or local law.
9. Transferor’s signature (or authorized official)
10. Authorized official’s name and title
11. Date

The space below is for the use of the Bureau of Alcohol, Tobacco, Firearms, and Explosives

By authority of the Director, this application has been examined, and transferring and registering the firearm described herein and moving that
firearm interstate, when applicable, to the transferee is:
Approved (with the following conditions, if any)

Disapproved (for the following reasons)

Authorized ATF official’s signature

Previous Editions Are Obsolete

Stamp denomination

Date

ATF Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

12. Law Enforcement Notification (See instruction 2.f)
The transferee is to provide notification of the proposed acquisition and possession of the firearm described on this Form 4 by providing a copy of the completed form to the
chief law enforcement officer in the agency identified below:
Agency or department name

Official’s name and title

Address (street address or P.O. Box, city, state, and zip code (mailed or delivered))
Information for the Chief Law Enforcement Officer
This form provides notification of the transferee’s intent to acquire and possess a National Firearms Act (NFA) firearm. No action on your part is required; however, should
you have information that may disqualify this person from acquiring or possessing a firearm, please contact the NFA Division at (304) 616-4500 or NFA@ATF.GOV.
13. Transferee necessity statement (See instruction 2.e)
I,
(Transferee’s name and title)

, have a reasonable necessity to possess the machine gun, short-barreled rifle,

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short-barreled shotgun, or destructive device described on this application for the following reason(s)

and my possession of the device or weapon would be consistent with public safety (18 U.S.C. 922(b) (4) and 27 CFR 478.98).

Transferee certification questions (complete only when transferee is an individual)

14.

Yes

Answer questions 14.a. through 14.m. Answer questions 15-16, if applicable.
For any “Yes” answer the transferee must provide details on a separate sheet. (See instruction 7.b)

a. Do you intend to sell or otherwise dispose of any firearm listed on this form in furtherance of any felony or other offense punishable by
imprisonment for a term of more than one year, a federal crime of terrorism, or a drug trafficking offense?

b. Do you intend to make any firearm listed on this form for sale or other disposition to any person described in questions 14.c. through 14.l. or a
person described in question 14.m. who does not fall under an exception?

c. Are you under indictment or information in any court for a felony, or any other crime, for which the judge could imprison you for more than one
year? (See definition 1.m)

d. Have you ever been convicted in any court for a felony, or any other crime, for which the judge could have imprisoned you for more than one year,
even if you received a shorter sentence including probation? (See definition 1.m)
e. Are you a fugitive from justice? (See definition 1.s)
f.

h. Have you been discharged from the Armed Forces under dishonorable conditions?
i. Are you subject to a court order restraining you from harassing, stalking, or threatening your child or an intimate partner or child of such partner?
(See definition 1.p)
j.

Have you ever been convicted in any court of a misdemeanor crime of domestic violence? (See definition 1.q)

k. Have you ever renounced your United States citizenship?
l.

Are you an alien illegally or unlawfully in the United States?

m. 1. Are you an alien who has been admitted to the United States under a nonimmigrant visa?
m. 2. If “Yes”, do you fall within any of the exceptions stated in the instructions? Attach the documentation to the application.

N/A

15. If you are an alien, record your U.S.-issued alien or admission number (AR#, USCIS#, or I94#):

16. Have you been issued a Unique Personal Identification Number (UPIN)? (See instructions 2.h)

17a. Social Security Number: (SSN) (See instruction 2.h)
18. Race/ethnicity: (Select one or more as applicable)
American Indian or Alaska Native
Asian

17b. Date of birth:

Yes

If yes, please provide:

17c. State of birth

17d. Country of birth

Black or African American

Middle Eastern/North African

Hispanic or Latino

Native Hawaiian or Other Pacific Islander

White

19. Country of citizenship: (Mark or list more than one, if applicable. Nationals of the United States may mark United States of America.)
United States of America

Other country/countries (specify):

CERTIFICATION: Under penalties imposed by 18 U.S.C. 924 and 26 U.S.C. 5861, I certify that upon submission of this form to ATF, a completed copy of this
form will be directed to the chief law enforcement officer (CLEO) shown in item 12, that the statements, as applicable, contained in this certification, and any
attached documents in support thereof, are true and correct to the best of my knowledge and belief. NOTE: See instructions 2.d(3) through 2.d(6) for the items to
be completed depending on the type of transferee.
Date

Transferee’s signature
ATF Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

20. Number of responsible persons associated with the transferee trust or legal entity (See definition 1.e):
21. Provide the full name (printed or typed) below for each responsible person associated with the applicant trust or legal entity. If there are more responsible persons than
can be listed on the form, attach a separate sheet listing the additional responsible person(s). Please note that a completed Form 5320.23, NFA Responsible Person
Questionnaire, must be submitted with the Form 4 application for each responsible person.
Full Name

Full Name

22. Method of payment (Payments made through pay.gov and submitted through eForms will have an internal pay.gov tracking number not listed here)
(Mark one if submitting the form by mail) (See instruction 2.j)
American Express

Diners Club

Discover

Mastercard

Visa

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Complete the information below when paying by credit/debit card

Credit/debit card number (no dashes)

Name as printed on the credit/debit card

Expiration date (month & year)

Address:
Credit/debit card
billing address:

City:

State:

Tax amount: $

I authorize ATF to charge my credit/debit card this amount.
Signature of Cardholder

Zip code:

Date

Your credit/debit card will be charged the above stated amount upon receipt of your application. The charge will be reflected on your credit/debit card statement. In the
event your application is NOT approved, the above amount will be credited to the credit/debit card noted above.
Important Information for Currently Registered Firearms

If you are the current registrant of the firearm described on this form, please note the following information.

Estate procedures: For procedures regarding the transfer of firearms in an estate resulting from the death of the registrant identified in item 3.a, the executor should contact
the NFA Division for additional assistance, by mail at 244 Needy Road, Martinsburg, WV 25405 or by email at IPB@ATF.GOV.
Change of address: Unless currently licensed under the Gun Control Act, the registrant shall notify the NFA Division in writing of any change to the address in item 3.a.
Change of description: The registrant must notify the NFA Division in writing, of any change to the description of the firearm(s) in item 4.

Interstate movement: If the firearm identified in item 4 is a machine gun, short-barreled rifle, short-barreled shotgun, or destructive device, the registrant may be
required by 18 U.S.C. 922(a)(4) to notify ATF prior to transporting it in interstate or foreign commerce. ATF Forms 5320.9 or 5320.20 can be used for this purpose.
Restrictions on possession: Any restriction (see approval block on face of form) on possessing the firearm identified in item 4 continues with the firearm’s further transfer.

Persons prohibited from possessing firearms: If the registrant becomes prohibited from possessing a firearm, please contact the NFA Division for procedures on how to
dispose of the firearm.
Proof of registration: A person possessing a registered NFA firearm must retain proof of registration and make it available to any ATF officer upon request.
Paperwork Reduction Act Notice

This form meets the clearance requirements of the Paperwork Reduction Act of 1995. The information you provide is used in applying to transfer serviceable firearms taxpaid. Data is used to identify transferor, transferee, and firearm, and to ensure legality for transfer under federal, state, and local laws. The furnishing of this information is
mandatory to obtain the required registration (26 U.S.C. 5812).
The estimated average burden associated with this information collection is 0.20 hours per respondent or record-keeper, depending on individual circumstances. Comments
concerning the accuracy of this burden estimate and suggestions for reducing this burden should be addressed to Reports Management Officer; Information Technology
Coordination Staff; Bureau of Alcohol, Tobacco, Firearms, and Explosives; Washington, DC 20226.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.
Privacy Act Statement
This information is provided pursuant to sections 3 and 7(b) of the Privacy Act of 1974 (5 U.S.C. 552(e)(3)):
1. Authority. The Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) is authorized to solicit this information under 26 U.S.C. 5811, 5812, 5841, and 6103. ATF
is authorized to collect this information to authorize persons to transfer and register National Firearms Act (NFA) firearms. Implementing regulations are in 27 CFR part
479.
ATF Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

2. Purpose. ATF uses the information collected on ATF Form 5320.4 (Form 4), Application to Transfer and Register NFA Firearm (Tax-Paid), to determine the lawful
eligibility of the transferee to possess an NFA firearm and to ensure that the firearm is properly registered in the National Firearms Registration and Transfer Record
(NFRTR). The form also facilitates collecting the required transfer tax.
3. Routine Uses. ATF may disclose the information as permitted by the Privacy Act of 1974 (5 U.S.C. § 552a) and in accordance with System of Records Notice
(SORN) JUSTICE/ATF-008 – Regulatory Enforcement Record System. ATF may share it with federal, state, local, tribal, and foreign law enforcement or regulatory
agencies to verify eligibility, conduct background investigations, ensure lawful compliance, or support legal proceedings. Tax return information is protected from
unauthorized disclosure under 26 U.S.C. 6103.
4. Disclosure: Providing this information is mandatory under 26 U.S.C. 5812 in order to transfer and register an NFA firearm. Failing to provide complete and accurate
information may delay processing your application or result in ATF denying your request to transfer and register an NFA firearm.
Definitions/Instructions
1. Definitions
a. National Firearms Act (NFA). 26 USC chapter 53. The implementing
regulations are found in 27 CFR part 479.

Transferee. The person acquiring the firearm.

m. Prohibited person. Generally, 18 U.S.C. 922(g) prohibits the shipment,
transportation, receipt, or possession in or affecting interstate commerce
of a firearm by one who: has been convicted of a misdemeanor crime of
domestic violence; has been convicted of a felony, or any other crime,
punishable by imprisonment for a term exceeding one year (this does not
include state misdemeanors punishable by imprisonment of two years or
less); is a fugitive from justice; is an unlawful user of, or addicted to,
marijuana or any depressant, stimulant, or narcotic drug, or any other
controlled substance; has been adjudicated as a mental defective or has
been committed to a mental institution; has been discharged from the
Armed Forces under dishonorable conditions; has renounced his or her
U.S. citizenship; is an alien illegally in the United States or an alien
admitted to the United States under a nonimmigrant visa; or is subject to
certain restraining orders. Furthermore, section 922(n) prohibits the
shipment, transportation, or receipt in or affecting interstate commerce
of a firearm by one who is under indictment or information for a felony
in any federal, state or local court, or any other crime punishable by
imprisonment for a term exceeding one year. An information is a formal
accusation of a crime verified by a prosecutor.

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b. Gun Control Act (GCA). 18 U.S.C. chapter 44. The implementing
regulations are found in 27 CFR part 478.

k. Transferor. The person selling or otherwise disposing of a firearm;
including applying to transfer a firearm.

c. Firearm. The term “firearm” means: (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 26 U.S.C. § 5845(e); (6) a machine gun; (7) a muffler or silencer
for any firearm whether or not such firearm is included within this
definition; and (8) a destructive device.
d. Person. A partnership, company, association, trust, corporation, including
each responsible person associated with such an entity; an estate; or an
individual.

e. Responsible Person. In the case of an unlicensed entity, including any
trust, partnership, association, company (including any Limited Liability
Company (LLC)), or corporation, any individual who possesses, directly or
indirectly, the power or authority to direct the management and policies of
the trust or entity to receive, possess, ship, transport, deliver, transfer or
otherwise dispose of a firearm for, or on behalf of, the trust or legal entity.

Trust: Those persons with the power or authority to direct the management
and policies of the trust includes any person who has the capability to
exercise such power and possesses, directly or indirectly, the power or
authority under any trust instrument, or under State law, to receive,
possess, ship, transport, deliver, transfer, or otherwise dispose of a firearm
for, or on behalf of the trust. Examples of who may be considered a
responsible person include settlors/grantors, trustees, partners, members,
officers, directors, board members, or owners. An example of who may be
excluded from this definition of responsible person is the beneficiary of a
trust, if the beneficiary does not have the capability to exercise the
enumerated powers or authorities.
Employer Identification Number (EIN). Required of taxpayer filing
special (occupational) tax returns under 27 CFR § 479.35.

g. Special (occupational) tax. Required by the NFA to be paid by a Federal
firearms licensee engaged in the business of importing (Class 1),
manufacturing (Class 2), or dealing (Class 3) in NFA firearms.

h. Federal Firearms License. A license issued under the provisions of the
GCA to manufacture, import or deal in firearms.

ATF officer. An officer or employee of the Bureau of Alcohol, Tobacco,
Firearms, and Explosives (ATF) authorized to perform any function
relating to the administration of the NFA.

Transfer. Selling, assigning, pledging, leasing, loaning, giving away, or
otherwise disposing of a firearm.

EXCEPTION: A person who has been convicted of a felony, or any
other crime, for which the judge could have imprisoned the person for
more than one year, or who has been convicted of a misdemeanor crime
of domestic violence, is not prohibited from purchasing, receiving, or
possessing a firearm if: (1) under the law of the jurisdiction where the
conviction occurred, the person has been pardoned, the conviction has
been expunged or set aside, or the person has had their civil rights (the
right to vote, sit on a jury, and hold public office) taken away and later
restored AND (2) the person is not prohibited by the law of the
jurisdiction where the conviction occurred from receiving or possessing
firearms. Persons subject to this exception should mark “no” in the
applicable box.

n. Adjudicated as a Mental Defective. A determination by a court, board,
commission, or other lawful authority that a person, as a result of
marked subnormal intelligence, or mental illness, incompetency,
condition, or disease: (1) is a danger to himself or to others; or (2) lacks
the mental capacity to contract or manage his own affairs. This term
shall include: (1) a finding of insanity by a court in a criminal case; and
(2) those persons found incompetent to stand trial or found not guilty by
reason of lack of mental responsibility.
o. Committed to a Mental Institution. A formal commitment of a person
to a mental institution by a court, board, commission, or other lawful
authority. The term includes a commitment to a mental institution
involuntarily. The term includes commitment for mental defectiveness
or mental illness. It also includes commitments for other reasons, such
as for drug use. The term does not include a person in a mental
institution for observation or a voluntary admission to a mental
institution.
EXCEPTION: NICS Improvement Amendments Act of 2007: A person
who has been adjudicated as a mental defective or committed to a mental
institution in a state proceeding is not prohibited by the adjudication or
commitment if the person has been granted relief by the adjudicating/
ATF Form 5320.4 (Form 4)
Revised December 2025

purposes; (3) is an official representative of a foreign government who
is accredited to the United States Government or the Government’s
mission to an international organization having its headquarters in the
United States; (4) is an official representative of a foreign government
who is enroute to or from another country to which that alien is
accredited; (5) is an official of a foreign government or a distinguished
foreign visitor who has been so designated by the Department of State;
(6) is a foreign law enforcement officer of a friendly foreign government
entering the United States on official law enforcement business; (7) has
received a waiver from the prohibition from the Attorney General of the
United States.
s.

Fugitive from justice. Any person who has fled from any State to avoid
prosecution for a felony or a misdemeanor, or any person who leaves the
State to avoid giving testimony in any criminal proceeding. The term
also includes any person who knows that misdemeanor or felony
charges are pending against such person and who leaves the State of
prosecution.

2. Preparing application and paying tax

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committing state pursuant to a qualifying mental health relief from disabilities
program. Also, a person who has been adjudicated as a mental defective or
committed to a mental institution by a department or agency of the Federal
Government is not prohibited by the adjudication or commitment if either: (a)
the person’s adjudication or commitment was set-aside or expunged by the
adjudicating/committing agency; (b) the person has been fully released or
discharged from all mandatory treatment, supervision, or monitoring by the
agency; (c) the person was found by the agency to no longer suffer from the
mental health condition that served as the basis of the initial adjudication/
commitment; or (d) the adjudication or commitment respectively, is based
solely on a medical finding of disability, without an opportunity for a hearing
by a court, board, commission, or other lawful authority, and the person has not
been adjudication as a mental defective consistent with 922(g)(4) of Title 18,
United States code; or (e) the person was granted relief from the
adjudicating/committing agency pursuant to a qualified mental health relief
from disabilities program. Persons who fall within one of the above exceptions
should mark “no” in the applicable box. This exception to an adjudication or
commitment by a Federal department or agency does not apply to any person
who was adjudicated to be not guilty by reason of insanity, or based on a lack
of mental responsibility, or found incompetent to stand trial, in any criminal
case or under the Uniform Code of Military Justice.
p. Restraining order. Under 18 U.S.C. § 922, firearms may not be sold to or
received by persons subject to a court order that: (1) was issued after a
hearing which the person received actual notice of and had an opportunity
to participate in; (2) restrains such person from harassing, stalking, or
threatening an intimate partner or child of such intimate partner or person,
or engaging in other conduct that would place an intimate partner in
reasonable fear of bodily injury to the partner or child; and (3)(i) includes a
finding that such person represents a credible threat to the physical safety
of such intimate partner or child; or (ii) by its terms explicitly prohibits the
use, attempted use, of threatened use of physical force against such
intimate partner or child that would reasonably be expected to cause bodily
injury. An “intimate partner” of a person is: the spouse or former spouse of
the person, the parent of a child of the person, or an individual who
cohabitates or has cohabitated with the person.

q. Misdemeanor crime of domestic violence: A Federal, State, local, tribal
offense that is a misdemeanor under the Federal, State, or tribal law and
has, as an element, the use or attempted use of physical force, or the
threatened use of a deadly weapon, committed by a current or former
spouse, parent, or Guardian of the victim, by a person with whom the
victim shares a child in common, by a person cohabitating with, or has
cohabited with the victim as a spouse, parent, or guardian, or by a person
similarly situated to a spouse, parent, or guardian of the victim, or by a
person who has a current or recent former dating relationship with the
victim (as defined in 18 U.S.C. § 921(a)(37)). The term includes all
misdemeanors that have as an element the use or attempted use of physical
force or the threatened use of a deadly weapon (e.g., assault and battery),
if the offense is committed by one of the defined parties. (See exception in
the definition of “Prohibited person”). A person who has been convicted
of a misdemeanor crime of domestic violence also is not prohibited unless:
(1) the person was represented by a lawyer or gave up the right to a lawyer;
or (2) if the person was entitled to a jury, was tried by a jury, or gave up the
right to a jury trial. Persons subject to this exception should mark “no” in
the applicable box.
Alien admitted to the United States under a nonimmigrant visa. An
alien admitted to the United States under a nonimmigrant visa includes,
among others, persons visiting the United States temporarily for business
or pleasure, persons studying in the United States who maintain a residence
abroad, and certain temporary foreign workers. These aliens must answer
“yes” to question 14.m.1 and provide the additional documentation
required under question 14.m.2. Permanent resident aliens and aliens
legally admitted to the United States pursuant either the Visa Waiver
Program or to regulations otherwise exempting them from visa
requirements may answer “no” to this question and are not required to
submit the additional documentation under 14.m.2. An alien admitted to
the United States under a nonimmigrant visa is not prohibited from
purchasing, receiving, or possessing a firearm if the alien: (1) is in
possession of a hunting license or permit lawfully issued by the Federal
Government, a State, or local government, or an Indian tribe federally
recognized by the Bureau of Indian Affairs, which is valid and unexpired;
(2) was admitted to the United States for lawful hunting or sporting

a. Authority. As provided by 26 U.S.C. 5811 and 5812, any person
seeking to transfer a firearm must submit a separate application on this
form for each firearm. The transferor must furnish all the information
called for, except as noted by instructions within, on this form. Please
note that the form contains a CLEO copy of the form for use in
compliance with instruction 2.f and item 12 of the form.

b. Transfer tax rates. The transfer tax is $200.00 for machine guns and
destructive devices. The transfer tax is $0.00 for other types of NFA
firearms.

c. Federal firearms licensees. If the transferor or transferee is a federal
firearms licensee (FFL) under the GCA. The licensee’s complete name,
trade name (if any), and address must be entered in items 2 or 3a of this
form, respectively. The complete license number for each must be
entered in items 5 and 7 of the form, and if the licensee is a special
(occupational) taxpayer under the NFA, the licensee’s Employer
Identification Number (EIN) must be entered in items 6 and 8 of the
form, along with the type of SOT class paid.
IMPORTANT NOTE: The business structure of the transferee/transferor
must be described consistently throughout the application and must also be
consistent with their corresponding EIN.

d. Completing the form.
(1)

The transferor must provide the transferee’s full legal name. If the
transferee is a trust or other legal entity, list only the complete
name of the trust or legal entity and do not include any individual
names (such as names of trustees or corporate officials).

(2)

The transferor must provide a physical address (no Post Office
boxes) in item 2. The address shall be the location within the
particular state where the firearm will be maintained for a trust or
legal entity. In the case of two or more locations for a legal entity,
the address shown should be the principal place of business within
the particular state (or principal office, in the case of a
corporation).

(3)

If the transferee is an individual, the entire Form 4 must be
completed except for items 20 and 21. In addition, the transferee
must include their fingerprints and photograph (see instruction
2.g).

(4)

If the transferee is other than an individual, e.g., a trust or other
legal entity such as a corporation, the transferee must not complete
items 14 – 19. All other items must be completed including the
signing of the transferee certification statement by the transferee.
(See instruction 2.d(5) for responsible person requirements.)

(5)

Documenting entity existence:
a. If the transferee is other than an individual, the transferee must
attach documentation evidencing the existence and validity of
the entity, which includes complete and unredacted copies of

ATF Form 5320.4 (Form 4)
Revised December 2025

(6)

partnership agreements, articles of incorporation, corporate
registration, declarations of trust with any trust schedules,
attachments, exhibits, and enclosures.

(2)

If the transferee is the estate of a decedent where the firearm is
being transferred to other than a beneficiary, the executor or
administrator of the estate must sign the form;

If the transferee entity has had an application approved as a
maker or transferee within the preceding 24 months of the date
of filing this application, and there has been no change to the
documentation evidencing the existence and validity of the
entity previously provided, the entity may provide a
certification that the information has not been changed since the
prior approval and shall identify the application for which the
documentation had been submitted by form number, serial
number, and date approved.

(3)

If the transferee is a trust or legal entity, a responsible person of
the trust or legal entity must sign the form; or

(4)

If the transferee is a Federal firearms licensee, a responsible
person of the Federal firearms licensee or such other employee of
the Federal firearms licensee as authorized by a responsible person
shall sign the form.

If the transferee is other than an individual, each responsible person
of the trust or legal entity (see definition 1.e) must include a
completed ATF Form 5320.23, NFA Responsible Person
Questionnaire, with the submitted Form 4.

(7)

Item 22 (Method of Payment) is obscured on the Registrant copy and
the CLEO copy. In addition, item 4.g (serial number) is obscured on
the CLEO copy. Those fields do not require completion on those
copies.

e. Transferee necessity statement. Item 13 must be completed by the
transferee if:
(1)

The firearm to be transferred is a machine gun, short-barreled rifle,
short-barreled shotgun, or destructive device;

(2)

The transferor is licensed under the GCA to deal in such device or
firearm; and

(3)

The transferee is not licensed under the GCA to deal in such device
or firearm.

Law enforcement notification. The transferee must provide a copy of the
Form 4 to the chief law enforcement officer (CLEO) who has jurisdiction
over the area of the transferee’s address shown in item 2 of the Form 4. In
addition, if the transferee is other than an individual, a copy of the Form
5320.23, NFA Responsible Person Questionnaire, completed by each
responsible person must be provided to their respective CLEO. The CLEO
is considered to be the Chief of Police; the Sheriff; the Head of the State
Police; or a State or local district attorney or prosecutor.

g. Photographs and Fingerprints. An individual applicant must (1) attach a
2-inch x 2-inch photograph of the frontal view of the individual applicant
taken within six months prior to the date of the application and (2) submit
properly completed FBI Forms FD-258 (fingerprint card with blue lines)
with the application. The fingerprints must be clear for accurate
classification and taken by someone properly equipped to take them. A
signature is required when fingerprint cards are submitted to the FBI.

Note: Each responsible person of an entity licensed under the GCA that
does not pay SOT must submit fingerprints and photographs with their
corresponding Form 5320.23 as instructed in the above paragraph. 27 CFR
479.85(b)(2)(iii)(iv).

h. Social Security and UPIN. The Social Security number and UPIN are not
required; however, this information assists with the efficient completion of
the NICS background check. Please be aware that refusal to provide this
information may result in a delay in the NICS background check process.

Signatures. Signatures generated by the ATF eForms system, handwritten
ink signatures, and other electronic signatures are permissible.
(1)

Remittance. If the application is subject to the $200 making tax, please
complete item 22 for applications submitted by mail. Do not send cash.
The tax for applications submitted through eForms must be paid through
pay.gov and does not require completion of item 22.

k. Photocopies, computer-generated, or downloaded versions. The form
may be copied or downloaded (for example, from the ATF website
(www.atf.gov)), and filled/signed electronically. If printed, the form
does not have to be printed front to back.

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NOTE: Each Responsible Person of an entity licensed under the GCA that
does not pay the Special (Occupational) Tax (SOT) must submit ATF
Form 5320.23 with the application as instructed in the above paragraph. 27
CFR 479.85(b)(2)(ii).

If the transferee is an individual, the applicant must sign the form;

Estates, trusts, and other transfers by operation of law. When a
firearm is being transferred tax-exempt from an estate by bequest or
interstate succession (See 27 CFR § 479.90a), or by other operation of
law to a beneficiary or other authorized recipient, ATF Form 5 is used to
effect the transfer; otherwise, the ATF Form 4 is used.

m. Submitting by mail or electronically. The transferor must submit two
copies to the NFA Division at the address on the face of the form or
using the ATF eForms system. All items are to be completed except as
noted in the instructions and any attachments must be included with the
submission.
n. Description of Firearm and Markings. Listing the Prior ATF Control
Number will allow for the future submission of applications including
this firearm through the ATF eForms system.
(1)

If there are additional makers, manufacturers, or importers;
additional calibers associated with the description of the firearm; or
additional barrel and/or overall lengths associated with the
description of the firearm, include this information in item 4.h or
on a separate sheet of paper.

(2)

If there are differences between the description of the firearm on
the form in comparison to the physical description of the firearm or
in the markings on the firearm, including the serial number, contact
the NFA Division regarding the differences before submitting a
new application.

o. State or local permit. If a state or local permit or license is required for
the transferee prior to acquisition of the firearm, a copy of the permit
must be included with the application. If the transferee is a trust or legal
entity, when the state of residence for any responsible person requires a
state or local permit or license, a copy of the permit or license must be
submitted with Form 5320.23, NFA Responsible Person Questionnaire.
3. Approving application. If approved, the NFA Division will return the
approved copy to the transferor for delivery with the firearm to the
transferee. Since approving the application effectuates registration of the
firearm to the transferee, the firearm’s physical transfer should be completed
immediately; however, the transferor must not transfer the firearm until the
application has been approved and received. If physically transferring the
firearm cannot be completed immediately, the transferor must contact the
NFA Division with the specifics.
4. Withdrawing application. The transferor may withdraw an application prior
to approval subsequent to a written request to the Chief, NFA Division by
mail to 244 Needy Road, Martinsburg, WV 25405; initiated through eForms;
or submitted electronically to NFAFAX@ATF.GOV.
5. Canceling approved application. The transferor may void an approved
application only if the firearm has not been transferred. The transferor must
return the approved application, with original tax stamp affixed, with a

ATF Form 5320.4 (Form 4)
Revised December 2025

written request by mail to the Chief, NFA Division; 244 Needy Road,
Martinsburg, WV 25405; initiated through eForms; or submitted electronically
to NFAFAX@ATF.GOV, citing the specific reasons for the request and that
the firearm was not made.
6. Disapproving application. If the application is disapproved, the NFA Division
will note the reason for disapproval on the application and return one copy of
the ATF Form 4 to the transferor.
7. Reasons for disapproving. 26 U.S.C. 5812 provides that applications shall be
denied if the transfer, receipt, or possession of the firearm would place the
transferee in violation of law. Violation of Law. Applications shall be denied if
the receipt or possession of the firearm would place the person receiving or
possessing the firearm in violation of law. Persons Prohibited from
Receiving a Firearm. The application will be disapproved if the transferee is a
person prohibited from receiving a firearm. For information regarding persons
prohibited from receiving a firearm, refer to definitions 1.m through 1.s.

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8. Refunds. Refunds for tax payments made for canceled, disapproved, or
withdrawn applications must be requested within 18 months of the original
payment date for payments made through pay.gov or within three years for
other payments.

9. Status inquiries and questions. Information relating to the NFA and other
firearms and explosives laws is available at www.atf.gov. Any inquiry relating
to the status of an application to make an NFA firearm or about procedures in
general should be directed to the NFA Division at (304) 616-4500 or emailed
to IPB@ATF.GOV. Be aware that any dissemination by ATF of information
relating to the application to make and register an NFA firearm must conform
with the restrictions in 26 U.S.C. 6103.
10. Penalties. Any person who violates or fails to comply with any of the
requirements of the NFA must, upon conviction, be fined not more than
$10,000 or be imprisoned for not more than 10 years, or both. Any firearm
involved in a violation of the NFA is subject to seizure and forfeiture. It is
unlawful for any person to make or cause the making of a false entry on any
application or record required by the NFA knowing such entry to be false.

11. Compliance with the Gun Control Act. Persons must also comply with all
relevant portions of the GCA.

ATF Form 5320.4 (Form 4)
Revised December 2025

OMB No. 1140-0014 (10/31/2026)

U.S. Department of Justice
Bureau of Alcohol, Tobacco, Firearms, and Explosives

Application to Transfer and Register
NFA Firearm (Tax-Paid)

ATF Control Number
SUBMIT to: National Firearms Act Division, Bureau of Alcohol, Tobacco, Firearms, and Explosives, P.O. Box 5015, Portland, OR 97208-5015
1. Transfer type (Mark one)

2. Transferee’s full legal name and address (Include trade name, if any) (See instruction 2.d)

$200

Submit the appropriate tax payment with the application. The tax may
be paid by credit/debit card or through pay.gov. (See instructions 2.b
and 2.j)

Individual

Trust

Other legal entity

3b. Email address

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3a. Transferor’s full legal name and address
(Include trade name, if any)

Corporation

3c. Transferor’s telephone (including area code)

3d. Decedent’s name, address, and date of death (if applicable)

3e. Transferor’s additional address (or firearms business premises) (if different from Item 3.a.)

Name and full address of firearm’s maker,
manufacturer, and/or importer

Prior ATF Control Number:

b. Firearm Type
(See definitions 1.c)

c. Caliber or gauge

d. Model

e. Barrel length (inches)(If any) f. Overall length (inches) g. Serial number

h. Additional description or data appearing on firearm (Attach additional sheet if necessary)

6. Transferee’s special (occupational) tax status (If any)
a. Employer Identification Number
b. Tax class

7. Transferor’s federal firearms license (If any)
(List complete 15-digit number) (See instruction 2.c)

8. Transferor’s special (occupational) tax status (If any)
a. Employer Identification Number
b. Tax class

5. Transferee’s federal firearms license or explosives license/permit (if any)
(List complete 15-digit number) (See instruction 2.c)

The space below is for the use of the Bureau of Alcohol, Tobacco, Firearms, and Explosives

Disapproved (for the following reasons)

Authorized ATF official’s signature

Previous Editions Are Obsolete

Stamp denomination

Date

Registrant Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

Official’s name and title

, have a reasonable necessity to possess the machine gun, short-barreled rifle,

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short-barreled shotgun, or destructive device described on this application for the following reason(s)
and my possession of the device or weapon would be consistent with public safety (18 U.S.C. 922(b) (4) and 27 CFR 478.98).

Transferee certification questions (complete only when transferee is an individual)

14.

Yes

Answer questions 14.a. through 14.m. Answer questions 15-16, if applicable.
For any “Yes” answer the transferee must provide details on a separate sheet. (See instruction 7.b)

c. Are you under indictment or information in any court for a felony, or any other crime, for which the judge could imprison you for more than one
year? (See definition 1.m)

Are you an unlawful user of, or addicted to, marijuana or any depressant, stimulant, narcotic drug, or any other controlled substance?
Warning: Using or possessing marijuana remains unlawful under federal law regardless of whether it has been legalized or decriminalized
for medicinal or recreational purposes in the state where you reside.
g. On or after the age of 16, have you ever been adjudicated as a mental defective OR have you ever been committed to a mental institution?
(See definitions 1.n and 1.o)
h. Have you been discharged from the Armed Forces under dishonorable conditions?
i. Are you subject to a court order restraining you from harassing, stalking, or threatening your child or an intimate partner or child of such partner?
(See definition 1.p)
j.

Have you ever been convicted in any court of a misdemeanor crime of domestic violence? (See definition 1.q)

k. Have you ever renounced your United States citizenship?
l.

Are you an alien illegally or unlawfully in the United States?

N/A

15. If you are an alien, record your U.S.-issued alien or admission number (AR#, USCIS#, or I94#):
16. Have you been issued a Unique Personal Identification Number (UPIN)? (See instructions 2.h)

17a. Social Security Number: (SSN) (See instruction 2.h)
18. Race/ethnicity: (Select one or more as applicable)
American Indian or Alaska Native
Asian

17b. Date of birth:

Yes

If yes, please provide:

17c. State of birth

17d. Country of birth

Black or African American

Middle Eastern/North African

Hispanic or Latino

Native Hawaiian or Other Pacific Islander

White

19. Country of citizenship: (Mark or list more than one, if applicable. Nationals of the United States may mark United States of America.)
United States of America

Other country/countries (specify):

Transferee’s signature

Registrant Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

23. Number of responsible persons associated with the transferee trust or legal entity (See definition 1.e):
24. Provide the full name (printed or typed) below for each responsible person associated with the applicant trust or legal entity. If there are more responsible persons than
can be listed on the form, attach a separate sheet listing the additional responsible person(s). Please note that a completed Form 5320.23, NFA Responsible Person
Questionnaire, must be submitted with the Form 4 application for each responsible person.
Full Name

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Full Name

Important Information for Currently Registered Firearms

If you are the current registrant of the firearm described on this form, please note the following information.

Change of description: The registrant must notify the NFA Division in writing, of any change to the description of the firearm(s) in item 4.

Persons prohibited from possessing firearms: If the registrant becomes prohibited from possessing a firearm, please contact the NFA Division for procedures on how to
dispose of the firearm.

Proof of registration: A person possessing a registered NFA firearm must retain proof of registration and make it available to any ATF officer upon request.

Registrant Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

OMB No. 1140-0014 (10/31/2026)

U.S. Department of Justice
Bureau of Alcohol, Tobacco, Firearms, and Explosives

Application to Transfer and Register
NFA Firearm (Tax-Paid)

ATF Control Number
SUBMIT to: National Firearms Act Division, Bureau of Alcohol, Tobacco, Firearms, and Explosives, P.O. Box 5015, Portland, OR 97208-5015
1. Transfer type (Mark one)

2. Transferee’s full legal name and address (Include trade name, if any) (See instruction 2.d)

$200

Submit the appropriate tax payment with the application. The tax may
be paid by credit/debit card or through pay.gov. (See instructions 2.b
and 2.j)

Individual

Trust

Other legal entity

3b. Email address

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3a. Transferor’s full legal name and address
(Include trade name, if any)

Corporation

3c. Transferor’s telephone (including area code)

3d. Decedent’s name, address, and date of death (if applicable)

3e. Transferor’s additional address (or firearms business premises) (if different from Item 3.a.)

Name and full address of firearm’s maker,
manufacturer, and/or importer

Prior ATF Control Number:

b. Firearm Type
(See definitions 1.c)

c. Caliber or gauge

d. Model

e. Barrel length (inches)(If any) f. Overall length (inches) g. Serial number

h. Additional description or data appearing on firearm (Attach additional sheet if necessary)

5. Transferee’s federal firearms license or explosives license/permit (if any)
(List complete 15-digit number) (See instruction 2.c)

7. Transferor’s federal firearms license (If any)
(List complete 15-digit number) (See instruction 2.c)

6. Transferee’s special (occupational) tax status (If any)
a. Employer Identification Number
b. Tax class

8. Transferor’s special (occupational) tax status (If any)
a. Employer Identification Number
b. Tax class

The space below is for the use of the Bureau of Alcohol, Tobacco, Firearms, and Explosives

Disapproved (for the following reasons)

Authorized ATF official’s signature

Previous Editions Are Obsolete

Stamp denomination

Date

CLEO Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

Official’s name and title

, have a reasonable necessity to possess the machine gun, short-barreled rifle,

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short-barreled shotgun, or destructive device described on this application for the following reason(s)

and my possession of the device or weapon would be consistent with public safety (18 U.S.C. 922(b) (4) and 27 CFR 478.98).

Transferee certification questions (complete only when transferee is an individual)

14.

Yes

Answer questions 14.a. through 14.m. Answer questions 15-16, if applicable.
For any “Yes” answer the transferee must provide details on a separate sheet. (See instruction 7.b)

c. Are you under indictment or information in any court for a felony, or any other crime, for which the judge could imprison you for more than one
year? (See definition 1.m)

k. Have you ever renounced your United States citizenship?
l.

Are you an alien illegally or unlawfully in the United States?

N/A

15. If you are an alien, record your U.S.-issued alien or admission number (AR#, USCIS#, or I94#):

16. Have you been issued a Unique Personal Identification Number (UPIN)? (See instructions 2.h)
17b. Date of birth:

18. Race/ethnicity: (Select one or more as applicable)
American Indian or Alaska Native
Asian

Yes

If yes, please provide:

17c. State of birth

17d. Country of birth

Black or African American

Middle Eastern/North African

Hispanic or Latino

Native Hawaiian or Other Pacific Islander

White

19. Country of citizenship: (Mark or list more than one, if applicable. Nationals of the United States may mark United States of America.)
United States of America

Other country/countries (specify):

Transferee’s signature
CLEO Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

20. Number of Responsible Persons (see definitions) associated with the transferee trust or legal entity
21. Provide the full name (printed or typed) below for each Responsible Person associated with the applicant trust or legal entity (If there are more Responsible Persons
than can be listed on the form, attach a separate sheet listing the additional Responsible Person(s)). Please note that a completed Form 5320.23, National Firearms Act
(NFA) Responsible Person Questionnaire, must be submitted with the Form 4 application for each Responsible Person.
Full Name

Full Name

22. Method of Payment (Payments made through Pay.gov and submitted through eForms will have an internal Pay.gov Tracking Number not listed here)
(Mark one) (See instruction 2.j) (If paying by credit/debit card, complete the section below)
Visa

Mastercard

American Express

Discover

Diners Club

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Cashier’s Check or Money Order (Enclosed)

Check (Enclosed)

Credit/Debit Card Number (No dashes)

Name as Printed on the Credit/Debit Card

Expiration Date (Month & year)

Address:
Credit/Debit Card
Billing Address:

City:

State:

Zip Code:

Tax Amount:
$

I Authorize ATF to Charge my Credit/Debit Card the Tax Amount.

Signature of Cardholder
Date
Your credit/debit card will be charged the above stated amount upon receipt of the application. The charge will be reflected on your credit/debit card statement.
In the event your application is NOT approved, the above amount will be credited to the credit/debit card noted above.
Important Information for Currently Registered Firearms

If you are the current registrant of the firearm described on this form, please note the following information.

Change of description: The registrant must notify the NFA Division in writing, of any change to the description of the firearm(s) in item 4.

Persons prohibited from possessing firearms: If the registrant becomes prohibited from possessing a firearm, please contact the NFA Division for procedures on how to
dispose of the firearm.

Proof of registration: A person possessing a registered NFA firearm must retain proof of registration and make it available to any ATF officer upon request.

CLEO Copy

ATF Form 5320.4 (Form 4)
Revised December 2025

File Type	application/pdf
File Title	Application for Tax Paid Transfer and Registration of Firearm
Subject	Application for Tax Paid Transfer and Registration of Firearm
Author	ATF
File Modified	2025-12-16
File Created	2025-08-19