ATF Form 4 Tax Stamp - $200

ATF FORM 4 TAX STAMP - $200 - MACHINE GUN AND DESTRUCTIVE DEVICE TRANSFERS

Machine guns and destructive devices are the two NFA categories that still carry the $200 federal transfer tax. The One Big Beautiful Bill Act (P.L. 119-21) set the making and transfer tax to $0 effective January 1, 2026 for every other NFA firearm, including suppressors, short barreled rifles, short barreled shotguns, and AOWs. It did not extend that change to machine guns or destructive devices. This item covers the $200 tax and our Form 4 filing for those transfers. We add it automatically to every machine gun and destructive device purchased on our site.

Machine gun and destructive device transfers require more care than most NFA transfers. The registry entry has to be correct, the transferor's records have to match, and interstate transfers have to be sequenced correctly before a Form 4 is filed. A single mistake on a transferable machine gun can tie up a high-value item. We file tens of thousands of NFA forms a year and handle these transfers in-house. If you are buying from a private party or an out-of-state dealer, talk to us before money changes hands so we can confirm the transfer path first.

THE AUGUST 5 RULING AND OCTOBER 9 POLICY DO NOT APPLY HERE

On August 5, 2026, a federal court in the Northern District of Texas ruled that the government cannot enforce certain NFA registration and approval requirements against the parties covered by that case. The court's reasoning rested on the tax being zeroed out. Because Congress left the $200 tax in place for machine guns and destructive devices, those items were outside the case and are unaffected by the order.

On October 9, 2026, ATF said it will stop enforcing the NFA's approval and registration rules for suppressors, SBRs, SBSs, and AOWs, for everyone. That policy only covers items whose tax Congress set to $0. ATF says the $200 tax remains for machine guns and destructive devices, and the NFA applies to them in full. Your transfer still needs an approved Form 4 and the $200 tax. Read our full update.

WHAT'S INCLUDED

• $200 federal transfer tax, paid to ATF on your behalf
• ATF Form 4 preparation and eForms submission
• Responsible person and trust documentation review
• CLEO notification handled on your behalf
• Interstate Form 3 sequencing where required
• Status tracking and approval notification
• Shipped to your door where legal

WHAT YOU'LL NEED

• Fingerprints for you, or for each responsible person on your trust. Fingerprint kit available here
• A passport-style photo for you, or for each responsible person on your trust
• An individual application or a trust. NFA Firearms Trust available here.
• One $200 stamp per item. Two machine guns means two Form 4s and $400.