National Firearms Act

NFA Firearms Guide

Complete guide to National Firearms Act regulated items including suppressors, short-barreled rifles, machine guns, and more.

What is the NFA?

Understanding the National Firearms Act

History & Purpose

The National Firearms Act (NFA) was enacted in 1934 as part of New Deal legislation aimed at regulating certain categories of firearms deemed particularly dangerous. The law was enacted in response to the proliferation of gangster-style violence during Prohibition.

The NFA is codified at 26 U.S.C. §§ 5801-5872 and is enforced by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). It imposes registration requirements and taxes on the manufacture, transfer, and possession of specific firearms and accessories.

Key NFA Requirements

Tax Stamp

A $200 tax stamp is required for most NFA items at the time of transfer or making. The stamp must be paid for each item.

Registration

All NFA items must be registered with the ATF in the owner's name. The NFA Registry tracks all legal transfers.

Fingerprints

Applicants must submit fingerprints (Form FD-258) for background check purposes during the transfer process.

Photograph

Passport-style photographs are required with Form 4 applications for identification purposes.

The Hughes Amendment (1986)

The Firearms Owners Protection Act of 1986 included the "Hughes Amendment" which prohibited the registration of new machine guns for civilian ownership after May 19, 1986.

What It Means:

Civilians cannot legally acquire new machine guns manufactured after May 19, 1986.

Pre-1986 Machine Guns:

Transferable machine guns registered before the ban can still be legally transferred to civilians.

NFA Quick Facts

  • Enacted 1934
  • Standard Tax $200
  • Enforcing Agency ATF
  • NFA Items 6 Categories
  • Registry Established 1934

ATF NFA Branch

For official NFA forms, information, and questions:

Phone: (304) 616-4500
Forms: atf.gov/forms

NFA Regulated Items

The six categories of items regulated under the National Firearms Act

Machine Guns

$200 Tax

Firearms that shoot automatically more than one round per pull of the trigger, including submachine guns, fully automatic rifles, and conversion kits that convert firearms to automatic fire.

Definition:

Any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger.

Examples:

  • AR-15 style automatic rifles
  • AK-47 style submachine guns
  • M16, M4 variants
  • Automatic conversion sears

Note: Post-1986 machine guns cannot be registered for civilian transfer. Only pre-1986 registered transferable machine guns are available.

Suppressors (Silencers)

$200 Tax

Devices attached to firearms to reduce the muzzle report through absorption and suppression of the propellant gases. They do not eliminate sound but significantly reduce it.

Definition:

Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts for such use.

Examples:

  • rifle suppressors
  • Pistol suppressors
  • Modular suppressors
  • Integration kits

Tip: Suppressors are legal in most states. They're popular for hearing protection, recoil reduction, and precision shooting.

Short-Barreled Rifles (SBR)

$200 Tax

Rifles with barrel lengths less than 16 inches or overall length under 26 inches. These are designed for maneuverability and close-quarters use.

Definition:

A rifle having one or more barrels less than 16 inches in length and any firearm with an overall length of less than 26 inches.

Requirements:

  • Barrel must be 16"+ for non-NFA rifles
  • SBR must be registered with ATF
  • $200 tax stamp required
  • Form 1 or Form 4 required

Short-Barreled Shotguns (SBS)

$200 Tax

Shotguns with barrel lengths less than 18 inches or overall length under 26 inches. These are compact firearms often used for home defense and tactical applications.

Definition:

A shotgun having one or more barrels less than 18 inches in length and any firearm with an overall length of less than 26 inches.

Examples:

  • Short-barreled pump shotguns
  • Compact tactical shotguns
  • Over-under SBS
  • Semi-automatic SBS

Destructive Devices (DD)

$200 Tax

Bombs, grenades, rockets, missiles, mines, and similar explosive devices. Also includes certain large-bore firearms with explosive projectiles.

Definition:

Any explosive, incendiary, or poison gas bomb, grenade, rocket, mine, or similar device; or any type of weapon which may be employed to inflict injury.

Examples:

  • Military-style grenades
  • Rocket launchers
  • Bombs and explosives
  • Large bore cannons

Warning: Most destructive devices are restricted to military, law enforcement, or specially licensed individuals. Possession by civilians is extremely limited.

Any Other Weapon (AOW)

$5 Tax

A catch-all category for concealable weapons not falling under other classifications. This includes smoothbore pistols, pen guns, and other unusual firearms configurations.

Definition:

Any weapon or device capable of being concealed on the person from which a shot can be discharged (other than a shotgun or rifle barrel).

Examples:

  • Smoothbore pistols
  • Pen guns
  • cane guns
  • Specialized concealment firearms

Note: AOWs have a reduced $5 transfer tax but require the same registration and approval process as other NFA items.

How to Acquire NFA Items

The process for purchasing and registering NFA-regulated items

Two Pathways to NFA Ownership

1

Form 1: Making a Firearm

Registering an NFA item you manufacture or assemble yourself (e.g., building an SBR from a parts kit).

  • • Pay $200 tax when filing
  • • Must be legal to make
  • • ATF approval required
  • • Fingerprints and photos required
2

Form 4: Transfer

Purchasing a pre-owned NFA item from another owner through an FFL/SOT with a tax stamp.

  • • Pay $200 tax when approved
  • • Must go through FFL with SOT
  • • ATF approval required
  • • Fingerprints and photos required

Step-by-Step Acquisition Process

1

Find an FFL with NFA SOT

Locate a Federal Firearms Licensee who has paid the Special Occupational Tax (SOT) to deal in NFA items. Not all FFLs handle NFA transfers.

2

Select Your Item

Choose the NFA item you wish to acquire. For Form 4 transfers, you may need to be put on a waitlist, especially for transferable machine guns.

3

Complete Application Forms

Fill out ATF Form 1 (if making) or Form 4 (if transferring). Forms require detailed information about you and the item.

4

Submit Fingerprints & Photos

Include completed Form FD-258 fingerprint cards and two passport-style photographs with your application.

5

Pay the Tax Stamp

For Form 1, pay $200 when filing. For Form 4, pay $200 when the transfer is approved. A $5 tax applies to AOWs.

6

Wait for ATF Approval

ATF conducts background investigation. Current wait times vary from 3-12 months or more depending on the item and ATF workload.

7

Receive Approved Form

Once approved, you receive your Form back with the tax stamp. Keep it with your NFA item - this is your proof of registration.

NFA Costs Summary

Tax Stamps:

  • Machine Guns $200
  • Suppressors $200
  • Short-Barreled Rifles $200
  • Short-Barreled Shotguns $200
  • Destructive Devices $200
  • Any Other Weapons $5

Additional Costs:

  • • FFL/SOT Transfer Fee: $50-200
  • • Form 4 Processing: $0-100
  • • Fingerprint Cards: ~$10
  • • Photos: $10-20
  • • Item Cost: Varies significantly
  • • Attorney Review (recommended): Varies

Current Wait Times

  • Form 1 (E-file) 30-60 days
  • Form 4 (Paper) 6-12 months
  • Form 4 (E-file) 90-120 days
  • Trust Applications Varies

Wait times vary based on ATF workload and item type.

NFA Trusts

Many NFA owners use trusts to hold their items. Benefits include:

  • No background check required
  • Multiple responsible persons
  • No Chief Law Enforcement Officer (CLEO) sign-off
  • Avoids probate issues

State Restrictions on NFA Items

Understanding which NFA items are legal in your state

State-by-State NFA Status

Fully Prohibited

These states prohibit all NFA items:

California New York New Jersey Hawaii Rhode Island

Suppressors Only

These states allow suppressors but not other NFA items:

Illinois Massachusetts Maryland Delaware

SBRs Restricted

States with specific SBR restrictions:

Connecticut Virginia Pennsylvania

Detailed State NFA Laws

State Suppressors SBR/SBS Machine Guns AOW
Alabama
Alaska
Arizona
California
Colorado
Florida
Georgia
Illinois
Michigan
Nevada
New York
Texas

Note: This information is subject to change. Always verify current laws in your state before purchasing NFA items. Local ordinances may impose additional restrictions.

Important Warnings

State ≠ Federal Law

Even if legal in your state, you must still comply with all federal NFA requirements including registration, tax stamps, and ATF approval.

Travel Restrictions

Transporting NFA items across state lines requires careful planning. Know the laws of all states you'll pass through.

Local Ordinances

Some cities and counties have additional restrictions beyond state law. Check with local authorities before purchasing.

Trust Requirements

Some states have specific requirements for NFA items held in trusts. Consult an attorney familiar with NFA law.

Frequently Asked Questions

Common questions about NFA items

Ready to Explore NFA Items?

Always verify state laws and consult with qualified professionals before making any NFA purchase.