ATF eForms FAQ for 2026 Changes:

Questions
Q. What will be changing due to enactment of the One Big Beautiful Bill Act?

The One Big Beautiful Bill Act reduces the making and transfer tax to $0 effective January 1, 2026, for an Any Other Weapon (AOW), Short-Barreled Rifle or weapon made from a rifle (SBR), Short-Barreled Shotgun or weapon made from a shotgun (SBS), or a Silencer (SI). The making and transfer tax for a destructive device or machine gun remains at $200.

Prior to January 1, the Forms 1 and 4 will be deactivated in eForms, and all draft versions of those forms will be deleted from eForms. This will allow for the integration of updated forms incorporating these statutory changes.

On January 1, the updated Forms 1 and 4 will be activated. The Form 4 will include additional functionality to allow for most types of transfers (excluding tax-paid transfers from a decedent/estate). A new $0 tax stamp will be affixed to approved forms for these weapon types – AOW, SBR, SBS & SI. The $200 tax stamp will still apply to forms for destructive devices and machine guns.

Q. If the transfer tax is $0 on January 1, can I submit a Form 5?

No, the Form 5 is for tax-exempt transfers, not $0 tax-paid transfers. A Form 4 is required for a $0 tax-paid transfer of an AOW, SBR, SBS or SI after December 31, 2025.

The One Big Beautiful Bill Act reduces the transfer tax to $0 effective January 1, 2026, for an Any Other Weapon (AOW), Short-Barreled Rifle or weapon made from a rifle (SBR), Short-Barreled Shotgun or weapon made from a shotgun (SBS), or a Silencer (SI). The transfer tax for a destructive device or machine gun remains at $200.

Q. Do I still have to notify CLEO and submit fingerprints and photographs in 2026?

Yes, CLEO notification is still required. Fingerprint cards (.eft or paper) must also still be submitted with most Forms 1, 4 & 23. Fingerprint cards received in the .eft format allow for quicker processing of the associated Form 1 or 4. Photographs are also still required; however, they will not populate on the January 1 versions of the Forms 1 & 4.

Q. If “individual to individual” transfers are going to be available to do electronically, will they be allowed to submit electronic fingerprint cards, or will they still be required to mail them?

All transferees are highly encouraged to submit electronic fingerprints in the required .eft file format. Submitting paper fingerprint cards by mail slows the approval process.

Q. Is everyone required to update their profile and add their photo in eForms in 2026?

Yes. All eForms users will be required to update their user profiles with the required information.

Q. The option for individual to individual transfers is listed for the eForm 4. Will these transfers be available to individuals to do electronically, in lieu of paper filing or in addition to?

Most transferors will be able to submit a Form 4 in eForms as the preferred method of submission in lieu of mailing a paper application.

Q. Is eForms being turned off in December?

PARTIALLY

On December 26, the ATF eForm 1 and ATF eForm 4 will be made unavailable on the eForms platform with no new electronic submissions available until January 1. All ATF eForm 1 and ATF eForm 4 applications in a DRAFT status will be deleted from the eForms system. All completed ATF eForm 1 and ATF eForm 4 applications submitted within eForms before December 26 will be processed before January 1.

This is necessary to implement statutory changes contained within the One Big Beautiful Bill Act, which reduced the making and transfer tax for certain firearms to $0. Deletion of all DRAFT applications is necessary because of the field and formatting changes required on the new forms, available January 1. This will also allow ATF to add additional functionality to the Form 4, allowing both qualified licensees as well as other transferors to submit Form 4 applications through the eForms system.