Atf Form 1 – Fill Out and Use This PDF

Mark only one box under 1. Application type. a. Tax-paid: submit tax payment of $200 for each machinegun or destructive device. The making tax may be paid by credit or debit card, or through pay.gov (checked November 8, 2026).

b. Tax-paid: tax payment of $0 for other types of firearms does not require completion of item 19 (checked November 8, 2026).

c. Tax-exempt: the firearm is being made on behalf of the United States, or any department, independent establishment, or agency thereof. Or the firearm is being made by or on behalf of any state or possession of the United States, or any political subdivision thereof, or any official police organization of such government entity engaged in criminal investigations.

d. Tax-exempt: the firearm is not subject to the making tax pursuant to Title 26 U.S.C. 7801, 7805. To confirm the application qualifies for tax-free registration, ATF may require additional supporting documentation, such as photographs of the firearm to be registered.

2. Applicant type: Individual, Corporation, Trust, Other legal entity or Government entity.

In item 3a, type or print below the applicants full legal name and full mailing address (See instruction 2.d). (2) The applicant shall provide their full legal name to include middle name. (3) The applicant shall provide a physical address (no Post Office boxes) in item 3a.

If the applicant is a trust or other legal entity, show 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).

The address shall be the location within the particular state where the firearm will be maintained for a trust or legal entity.

If P.O. Box is shown above, street address must be listed in item 3b of the Form 1.

3c. Trade name (if any). 3d. Telephone number. 3e. Email address.

4. Description of firearm (Complete items a through k). (Complete item 4.j for a destructive device)

Item 4a: if you are modifying an existing firearm, enter the name and location of the original manufacturer. If you are creating the firearm, enter the maker's name, city, and state.

b. Type of firearm to be made (See definition 1.c)

Item 4c: specify one caliber or gauge. If there is another designation, indicate the designation in item 4h.

Item 4d: list the model designation (if known or as marked on firearm).

Items 4e and 4f: specify only one barrel length and overall length, as applicable.

Item 4g: do not alter or modify the serial number of an existing firearm. Enter the existing serial number or, if a new firearm, one you create.

h. Additional description: indicate required maker's markings to include maker's name as registered, city and state as each will appear on firearm.

i. Specify why you intend to make firearm (use additional sheet if necessary).

j. Type of destructive device (Check one box): Firearm, Explosives. If the explosives box is marked, complete item 5. If the application is for a destructive device utilizing explosive materials, mark the explosives box in item 4j and provide the type(s) of explosives to be used.

k. Is this firearm being reactivated? Yes No (See definition 1.k). Reactivation. Restoring a registered, unserviceable NFA firearm to a functional condition. This action incurs the making tax liability.

5. Applicant's federal firearms license (if any) or explosives license/permit number (list complete 15-digit number). 6. Applicant's special (occupational) tax status (if any): a. Employer Identification Number, b. Tax class.

Under penalties of perjury, you declare that you have examined this application, including accompanying documents, and to the best of your knowledge and belief it is true, accurate and complete and the making and possession of the firearm described would not constitute a violation of 18 U.S.C. chapter 44; 26 U.S.C., chapter 53; or any provisions of state or local law. 7. Applicant's signature (or authorized official) 8. Authorized official's name and title 9. Date

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

10. Law enforcement notification: each applicant is to provide notification of the proposed making and possession of the firearm described on this Form 1 by providing a copy of the completed form to the Chief Law Enforcement Officer (CLEO). The maker's certification is not completed by a GOVERNMENT ENTITY.

The applicant must provide a copy of the Form 1 to the Chief Law Enforcement Officer (CLEO) who has jurisdiction over the area of the applicant's address shown in item 3b of the Form 1.

Application certification questions (complete only when the applicant is an individual). Answer questions 11.a. through 11.m. For any "Yes" answer the applicant shall provide details on a separate sheet.

f. Are you an unlawful user of, or addicted to, marijuana or any depressant, stimulant, narcotic drug, or any other controlled substance? 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.

If the applicant is an individual, the entire Form 1 shall be completed except for items 17 and 18.

(6) Documentation of entity existence: (a) If the applicant is other than an individual, the applicant must attach documentation evidencing the existence and validity of the entity, which includes complete and unredacted copies of partnership agreements, articles of incorporation, corporate registration, declarations of trust with any trust schedules, attachments, exhibits, and enclosures.

If the applicant is other than an individual, each responsible person for the trust or legal entity must include a completed ATF Form 5320.23, NFA Responsible Person Questionnaire, with the submitted Form 1.

If a state or local permit or license is required before the making of the firearm, a copy of the permit or license must be submitted with the application.

Submit to: National Firearms Act Division, Bureau of Alcohol, Tobacco, Firearms, and Explosives, P.O. Box 5015, Portland, OR 97208-5015. The applicant must submit two copies to the NFA Division or using the ATF eForms system.

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 (checked November 8, 2026).

18 U.S.C. 922(o) provides that a machine gun may be made only for government use or export. An application will be denied unless making the firearm meets these criteria.