ATF Forms Process

First things first: Form 1 vs. Form 4

• ATF Form 1 (Form 5320.1) — for an individual, trust, or company to make and register a DD (e.g., building or converting an item into a DD yourself). Filed directly by the maker via ATF eForms.
• ATF Form 4 (Form 5320.4) — for a transfer of a completed DD from an FFL/SOT (dealer/manufacturer) to you (individual, trust, or company). Usually initiated with your dealer and completed via ATF eForms.

Tax: For Destructive Devices, the NFA tax is $200 per item (making or transfer) and remains $200 after January 1, 2026 (the $0 stamp applies to other NFA categories—not DDs or machine guns).

What every applicant needs (both Form 1 and Form 4)

1. ATF eForms account (free) — create/login at the ATF eForms portal. ATF eForms – Applications
2. Filing as an Individual vs. Trust/Legal Entity
• Individual: you provide your personal details, fingerprints, photo, and complete the questions in the form.
• Trust/Company (“legal entity”): each Responsible Person must submit ATF Form 5320.23, fingerprints, and photo; historically, a CLEO notification copy is required (see current status below).
3. Fingerprints & Photos
• eForms lets you upload an EFT (electronic fingerprint) file; if you don’t upload EFTs, you must mail FD‑258 fingerprint cards within 10 business days of submission (use the cover sheet ATF emails you).
• Passport‑style photo (2x2) is required for each Responsible Person; eForms accepts digital uploads.

CLEO notification—status update (Dec 2025): Under 41F, a copy of the application historically had to be sent to your local Chief Law Enforcement Officer (CLEO). ATF has proposed removing CLEO notification from NFA forms, but until ATF publishes and implements the final change, applicants should continue CLEO notification as instructed on current forms.

Step‑by‑step: Form 4 (buying a completed Destructive Device from a dealer)

Who uses Form 4? You, as the transferee (individual, trust, or company), working with your FFL/SOT.

1. Choose filing method
• Individual or Trust/Company (each Responsible Person completes Form 5320.23).
2. Your dealer starts the eForm 4
• Dealer enters firearm type (Destructive Device), manufacturer, model, serial, caliber/bore, and your details (or trust details). You review and digitally sign.
• ATF provides a video tutorial for eForm 4 if you want to preview the steps. ATF eForm 4 Tutorial
3. Upload/submit identity documents
• Photo and fingerprints for all Responsible Persons (EFT upload preferred; otherwise mail FD‑258s per the eForms cover letter within 10 business days).
4. Pay the NFA tax
• $200 for DDs (via Pay.gov inside eForms).
5. CLEO notification (until changed)
• Send the required copy to your local CLEO (per the instructions on the form).
6. Wait for approval
• Do not take possession until your approved Form 4 and tax stamp are issued. Your dealer will complete the transfer once the stamp is received.

Step‑by‑step: Form 1 (making your own Destructive Device)

Who uses Form 1? You, the maker (individual, trust, or company).

1. Confirm it really is a Form 1 scenario
• Form 1 is for making a DD (e.g., converting an existing platform or building one). If you’re buying a completed DD from a dealer, use Form 4 instead.
2. Start eForm 1
• Log in, select Form 1 (5320.1), choose Individual or Trust/Company, and complete the application. ATF – Form 1
3. Describe the firearm
• Type: Destructive Device; include caliber/gauge and other identifying details. If converting, provide the existing firearm’s manufacturer/model/serial.
4. Engraving/marking (required for makers)
• Before or at completion, engrave the maker name and city/state on the frame/receiver and ensure the item bears a unique serial number, caliber/gauge, and model (if designated)—per 27 CFR § 479.102.
5. Upload/submit identity documents
• Photo and fingerprints (EFT preferred; otherwise mail FD‑258s within 10 business days using the ATF cover letter instructions).
6. Pay the NFA tax
• $200 (for DDs) via Pay.gov inside eForms.
7. CLEO notification (until changed)
• Send the required copy to your local CLEO (per the form’s instructions).
8. Only make once approved
• Do not complete or assemble the DD until your Form 1 is approved and the tax stamp is issued.

Moving your DD across state lines (after approval)

For interstate travel or relocation with a registered DD, you must submit ATF Form 5320.20 (Application to Transport Interstate or to Temporarily Export Certain NFA Firearms) before you go. This requirement applies to destructive devices, machine guns, and short‑barreled rifles/shotguns (silencers/AOWs are exempt). The form can be filed via eForms.

Pennsylvania buyers — important state‑law note

Federal registration does not override state prohibitions. Pennsylvania’s Title 18 § 908 (Prohibited offensive weapons) treats items such as bombs, grenades, and incendiary devices as offensive weapons and does not include those in the “NFA compliance” defense that applies to some other items. In other words, certain DD types may be unlawful in PA regardless of federal NFA registration. Always consult competent counsel and verify state/local compliance before you file or buy. [legis.state.pa.us]

Quick checklists your customers can use

Documents (everyone)

• ATF eForms account + login. eForms portal
• Photo for each Responsible Person (2×2; digital acceptable).
• Fingerprints for each Responsible Person (EFT upload preferred; else FD‑258 mailed within 10 business days with the ATF cover sheet).
• NFA tax: $200 for DDs (Form 1 or Form 4).
• CLEO notification copy (until ATF’s proposed removal takes effect).

Form 4 (buying a DD)

• Dealer initiates eForm 4; you review/sign.
• Upload photo/EFTs; pay $200; send CLEO notification; wait for stamp; then take possession from the dealer.

Form 1 (making a DD)

• File eForm 1; upload photo/EFTs; pay $200; send CLEO notification.
• After approval, complete engraving/marking per 27 CFR § 479.102; only then make/assemble.

Common pitfalls to avoid

• Using Form 1 when you’re actually buying a finished DD from a dealer—use Form 4 in that case.
• Not submitting fingerprints correctly (forgetting to mail FD‑258s within 10 business days when EFTs weren’t uploaded).
• Skipping CLEO notification before ATF’s change is finalized—keep sending the copy as current forms instruct.
• Interstate transport without Form 5320.20 for a DD.
• Missing or incorrect maker engraving on Form 1 builds.

Helpful official resources

• ATF eForms – What’s available & how to file
• ATF Form 1 (5320.1) overview and download
• ATF eForm 4 tutorial
• ATF Form 5320.23 (Responsible Person Questionnaire)
• 27 CFR § 479.102 – Identification (engraving) requirements
• ATF Form 5320.20 – Interstate transport of DD/SBR/SBS/MG

Important safety & legal note

This guidance covers paperwork and compliance only; it does not provide instructions to build, configure, or use any destructive device. Always comply with federal, state, and local law and consult qualified counsel for your specific situation. (In PA, certain DD types—like bombs/grenades/incendiary devices—may be prohibited regardless of federal registration.) [legis.state.pa.us]

Sources

Official ATF resources (primary)

• Applications – ATF eForms (landing page)
  https://www.atf.gov/firearms/applications-eforms
• Form 1 – Application to Make and Register a Firearm (ATF Form 5320.1)
  https://www.atf.gov/firearms/docs/form/form-1-application-make-and-register-firearm-atf-form-53201
• Video Tutorial – eForm 4 (ATF Form 5320.4)
  https://www.atf.gov/firearms/applications-eforms/video-tutorial-form-4
• Instructions for eForms Users (account help, login, password/PIN, etc.)
  https://www.atf.gov/firearms/instructions-eforms-users
• Responsible Person Questionnaire (ATF Form 5320.23)
  https://www.atf.gov/firearms/docs/form/national-firearms-act-nfa-responsible-person-questionnaire-atf-form-532023/download
• Form 5320.20 – Application to Transport Interstate or to Temporarily Export Certain NFA Firearms
  https://www.atf.gov/firearms/docs/form/application-transport-interstate-or-temporarily-export-certain-nfa-firearms-atf
• ATF Form 1 External Guidance (includes fingerprint options for eForms)
  https://www.atf.gov/rules-and-regulations/docs/undefined/eformone-externalguidancewithqapdf/download

Federal regulations (eCFR)

• 27 CFR § 479.102 – Identification/engraving requirements for makers
  https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-G/section-479.102
• 27 CFR § 479.11 – Meaning of terms (includes “destructive device” definition)
  https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11

Pennsylvania law (state‑level compliance reminder)

• 18 Pa.C.S. § 908 – Prohibited offensive weapons
  https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/18/00.009.008.000..HTM

Updates and industry context (secondary; helpful for current practices & proposed changes)

• NFA tax stamp changes overview (what’s $0 and what remains $200; DDs stay $200)
  https://orchidadvisors.com/2026-nfa-tax-stamp-changes/
• Background on faster eForm 4 processing and tax change timeline
  https://globalordnancenews.com/2025/12/05/atf-eform-and-form-4-process-2/
• ATF proposed removal of CLEO notification (reporting on Federal Register notice)
  https://www.guns.com/news/2025/10/30/atf-improvements-nfa-form-1
  https://www.ammoland.com/2025/10/atf-drops-cleo-notification-from-form-1-nfa-applications/