Form 4 vs Form 1: Transfer or Make, and What Changed in 2026

Two forms have anchored suppressor ownership for decades. In 2026 the tax went to zero and ATF changed what it says it will enforce. Here is how the pieces fit, as of October 2026.

The short version of two forms

Federal law has treated suppressors as NFA firearms since 1934. For most of that time, two ATF forms handled most of what an ordinary person needed:

• ATF Form 4, titled "Application for Tax Paid Transfer and Registration of Firearm" (ATF 5320.4). It is the form used when an existing NFA item changes hands, typically from a dealer to a customer.
• ATF Form 1, titled "Application to Make and Register a Firearm" (ATF 5320.1). It is the form used when a person, rather than a licensed manufacturer, makes an NFA item.

Both forms are listed on ATF's firearms forms page. Neither is a how-to document, and this page is not one either: the site does not publish instructions for manufacturing, modifying or assembling suppressors. This article explains the paperwork and where it stands in October 2026, not how anything is made.

What changed in 2026, in order

January 1, 2026: the tax went to $0. Public Law 119-21, signed July 4, 2025, amended the transfer tax in 26 U.S.C. 5811 so that the rate is $200 for a machinegun or destructive device and $0 for any other NFA firearm, which includes suppressors. A Congressional Research Service summary describes the same $0 rate for the making tax and notes that the law did not address the registration requirement itself. The $200 figure here is the statutory tax that still applies to machine guns and destructive devices, not a price for anything on this site.

August 5, 2026: a federal court ruling. In Silencer Shop Foundation v. ATF (N.D. Tex.), the court enjoined enforcement of certain NFA provisions for suppressors, short-barreled rifles, short-barreled shotguns and "any other weapons," reasoning that the provisions rested on the taxing power and the tax had gone to zero. ATF describes the injunction as benefiting only the plaintiffs. Our ruling explained and who is covered pages cover that reasoning and scope, and our ruling status page tracks it.

October 9, 2026: ATF's guidance. ATF published an Open Letter and FAQ titled "Update to NFA Transfer Guidance." Its core statements, in ATF's framing:

• ATF will stop enforcing the requirement to obtain prior approval to make or transfer, and the registration requirement, as applied to silencers, SBRs, SBSs and AOWs. The page presents this as ATF's national enforcement approach, separate from the injunction, which it says benefits only the plaintiffs.
• "Unlicensed individuals no longer need to file a Form 1" and get approval before making or transferring covered items, and they may file Form 1 voluntarily to register.
• Licensed dealers are to process these items like other Gun Control Act firearms: a Form 4473, a NICS check unless exempt, records, and generally sales only to residents of the state where they are licensed.
• ATF says it will keep maintaining the National Firearms Registration and Transfer Record and keep accepting registrations voluntarily.
• The NFA tax and rules remain for machine guns and destructive devices, and special occupational taxes still apply to those in the business.

This guidance postdates the last full check of our own status pages, which were verified in early September. Where those pages describe a narrower position, ATF's October 9 page is the newer primary source. Read it directly.

The two forms side by side

The wait times come from ATF's current processing times page, which reports averages for applications finalized in August 2026 and says some forms take longer. The same page reports a median individual eForm 4 time of 5 days. They are averages for a period before the October 9 guidance, and they describe a process that ATF now says it is not requiring for covered items, so treat them as background rather than a forecast.

What the old process involved

For context, the traditional process for an individual buyer worked like this at a high level, though ATF's guidance now says much of it is not being enforced for suppressors. The applicant identified the dealer and the item, submitted the form, supplied photographs and fingerprints, and notified the local chief law enforcement officer of the application. A federal background check was part of review. The application went to ATF's NFA division, either through its eForms system or on paper, and the buyer could not take possession until it was approved.

For trusts and other legal entities, ATF's Final Rule 41F, effective July 13, 2016, replaced the signed law enforcement certification with notification and required each responsible person to submit a questionnaire (ATF Form 5320.23), a photograph and fingerprint cards. Our suppressor trust piece covers that side.

Why people may still use the forms

ATF itself explains why registration is not a trivial question. A few points from its page, framed neutrally:

• Voluntary registration remains available, and the registry continues to exist.
• ATF says federal law does not generally allow later registration of unregistered NFA items, and that an item removed from the registry cannot be re-registered unless the Attorney General declares an amnesty.
• ATF says enforcement could resume if the injunction is dissolved or overturned, Congress acts, or ATF rescinds the guidance, and that unregistered NFA firearms would then be treated as contraband, with no automatic grandfathering.
• Some state laws are written in terms of compliance with federal NFA law, so what counts as compliance can matter at the state level.

Different owners weigh those points differently, and the right choice depends on facts we do not have. That is a conversation for a qualified firearms attorney, not a website.

What did not change

• Machine guns and destructive devices. Full NFA treatment and the $200 tax remain.
• The Gun Control Act. Form 4473, NICS, recordkeeping and the prohibition on sales to prohibited persons all still apply.
• State and local law. ATF says its guidance does not supersede state or local laws restricting NFA items, and that a minority of states prohibit most or all of them. Our walkthrough names California, New York, New Jersey and Illinois as examples; that is not an exhaustive list, so check your state.
• Dealer practice. A licensed dealer may not transfer an item in violation of state or local law, and dealers have taken different positions on how to process these sales. Ask yours before you pay.
• Interstate transport of other NFA items. ATF says individuals still file Form 20 (Form 5320.20) before moving an SBR or SBS across state lines; see our travel piece.

State law: two kinds of example

Some states ban suppressors outright, and a federal change gives you nothing there. Other states tie legality to federal compliance. A Wake Forest Law Review article published in October 2026 discusses North Carolina, whose statute exempts owners acting in compliance with the federal NFA provisions, and describes competing readings of what compliance means when ATF is not enforcing them. This is an example, not a prediction. Your state's attorney general, a local firearms attorney or your dealer is the right source for your situation.

What to do with this

1. Start with your state. If suppressors are prohibited where you live, stop there.
2. Read ATF's October 9 page and check our ruling status page for the latest dated review.
3. Ask your dealer which process they will use and in writing if possible.
4. Talk to a firearms attorney about registration, trusts and your state, especially if you are weighing voluntary registration.

Our 2026 buying walkthrough lays out the steps in a practical order.

What this page cannot tell you

This is general information as of October 12, 2026, not legal advice. The litigation is ongoing in the sense that rulings can be revisited, trade press has reported that the Department of Justice confirmed it would not appeal, and we recommend confirming appeal status on the court docket rather than relying on a summary. We are scheduled to review this page by April 12, 2027.