At a Glance: As of January 1, 2026, the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) revised NFA Form 1 to reflect the $0 tax stamp for most NFA items and modernize the form. Key updates include updated tax fields, removing the CLEO notification, clearer formatting, expanded digital signature options, linked copies, and updated references to eForms/Pay.gov.
What Changed on NFA Form 1 on January 1, 2026
Starting January 1, 2026, revisions to ATF Form 5320.1 (Form 1), the application to make and register NFA firearms, took effect. These changes are tied to the federal reduction of the NFA tax stamp to $0 for suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and certain other NFA items under the One Big Beautiful Bill law.
1. Tax Line Updates
- Key Change: The $200 tax for making or transferring most NFA items (suppressors, SBRs, SBSs, etc.) was reduced to $0, effective January 1, 2026.
- Form Update: Form 1 now reflects this change in the tax fields, indicating when the $200 tax is still required (for machine guns and destructive devices).
- Impact: This update eliminates a longstanding cost and potential delay in NFA applications.
2. Removal of CLEO Notification
- What’s Changed: The Chief Law Enforcement Officer (CLEO) notification requirement has been removed.
- Effect: Applicants no longer need to include a CLEO copy with their Form 1 submission.
3. Photo and Identification Changes
- New Photo Options: The embedded photo box has been removed.
- New Submission Options: Applicants can now attach either a passport-style photo or a copy of a valid photo ID.
4. Combined and Simplified Fields
- Combined Fields: Race/ethnicity fields have been combined for clarity.
- Other Updates: Typographical and formatting corrections were made, and the form title was revised for clarity.
5. Expanded Digital Signature and Form Functionality
- More Digital Options: The form now supports additional digital signature types.
- Linked PDF Copies: Copies 1 and 2 of the fillable PDF are linked, so Copy 2 auto-populates most fields, reducing manual errors.
6. References to eForms and Pay.gov
- Electronic Filing: The form now includes clear references to ATF eForms for electronic submissions.
- Payment Instructions: Updated guidance on using Pay.gov for any necessary payments.
7. Additional Filing Guidance
- New Guidance: The form now includes guidance for married couples filing jointly as an “other legal entity.”
- Contact Information: Updated contact email references for questions (nfa@atf.gov, ipb@atf.gov, nfafax@atf.gov).
How the Changes Affect FFLs
Although the NFA process has undergone some changes, key aspects for FFLs remain the same. Here’s what still applies:
- Form 1 and Form 4: FFLs will continue to use Form 1 for manufacturing and Form 4 for transferring NFA items.
- Background Checks: Applicants will still be required to undergo background checks.
- Fingerprint Cards: Submitting fingerprint cards remains part of the process.
- Passport Photos: Applicants will still need to provide a passport-style photo or a copy of a valid photo ID.
While the tax stamp fee has been eliminated for most NFA items, all other ATF regulations regarding the transfer and manufacture of NFA items remain unchanged.
Why These Changes Matter
These revisions reflect two simultaneous movements:
- Statutory change: The tax stamp is going to zero for many NFA items, which means the ATF had to update the tax fields and instructions.
- Modernization of firearms paperwork: This includes clearer forms, better digital support, and removal of outdated procedural elements like the CLEO copy.
This doesn’t deregulate suppressors or SBRs. All NFA items still require approval, background checks, fingerprints/photos, and filing with ATF; the tax just no longer applies for most items.
Industry reaction so far has shown huge interest, with reports of tens of thousands of eForms submissions on January 1 alone due to the tax change and updated procedures complicating ATF’s systems temporarily.
What FFLs Should Do Now
1. Update Your Internal Processes
- Ensure your staff understands the $0 tax stamp change and how Form 1 reflects it.
- Update your standard operating procedures for filing Form 1 and related eForms submissions.
2. Train on Updated Form Features
- Walk through the updated form with your team so everyone is familiar with the new fields, especially digital signatures and linked PDF copies.
3. Use Tech to Stay Organized
- Digital recordkeeping and form workflows can reduce errors and speed up compliance. Platforms that handle ATF forms and recordkeeping help ensure you don’t rely on manual processes prone to mistakes.
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