ATF Form 4 Tax Stamp - $200
-
NFA Firearms Trust
$79.95
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. It is added automatically to every machine gun and destructive device purchased on our site.
Machine gun and destructive device transfers are the least forgiving paperwork in the NFA world. The registry entry has to be clean, the transferor's records have to match, and interstate movement has to be sequenced correctly before a Form 4 is ever filed. A single misstep on a transferable machine gun can tie up an item worth more than most vehicles. We file tens of thousands of NFA forms a year and we handle these 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 map the transfer path first.
THE AUGUST 5 NFA RULING DOES NOT APPLY HERE
On August 5, 2026, a federal court in the Northern District of Texas ruled in Silencer Shop Foundation v. ATF 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. 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 each responsible person
- A passport-style photo for each responsible person
- 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.
| Manufacturer | Capitol Armory |
|---|
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. It is added automatically to every machine gun and destructive device purchased on our site.
Machine gun and destructive device transfers are the least forgiving paperwork in the NFA world. The registry entry has to be clean, the transferor's records have to match, and interstate movement has to be sequenced correctly before a Form 4 is ever filed. A single misstep on a transferable machine gun can tie up an item worth more than most vehicles. We file tens of thousands of NFA forms a year and we handle these 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 map the transfer path first.
THE AUGUST 5 NFA RULING DOES NOT APPLY HERE
On August 5, 2026, a federal court in the Northern District of Texas ruled in Silencer Shop Foundation v. ATF 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. 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 each responsible person
- A passport-style photo for each responsible person
- 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.