2026: $0 ATF Tax Stamps For Suppressors, SBRs and SBSs
December 1, 2025: Congress reduced the cost of the tax stamp for suppressors, SBRs (short barreled rifles), and SBSs (short barreled shotguns) from $200 to $0. You still have to get a tax stamp but at no cost. Why still a tax stamp? Because many states define all three as dangerous weapons and a criminal offense unless you have a “license” (tax stamp) from the federal government. December 2025 apply and still $200. January 2026 apply and $0.
We are waiting for the revised forms.
It looks like the following changes will be made by ATF to Form 5320.4 (“Form 4”).
- Removing the $5 box in Item 1, Type of Transfer, and replacing it with a $0 box
- Revising Instructions 2.b. in the “Preparation of Application section to read: “Transfer Tax Rates. The transfer tax is $200.00 for machineguns and destructive devices. The transfer tax is $0.00 for other types of firearms.”
In addition, the following changes to Form 4 are anticipated:
- Revising the title to be more clear
- Removing the photo box on the form to allow the option to attach either a passport-style photo or a copy of a photo identification document
- Combining race/ethnicity items
- Allowing additional types of electronic/digital signatures
- Revising the fillable pdf form to link copy 1 and copy 2 so that copy 2 gets populated as the copy 1 is filled in, except for check boxes and signature
- Adding references to eForms and pay.gov
- Adding reference to the refund process
- Removing the CLEO notification requirement and copy
- Adding instructions for married couples jointly making, transferring, and registering a firearm, as an `other legal entity’
- Correcting typographical/grammar items
- Adding email addresses for different questions:nfa@atf.gov, ipb@atf.gov, & nfafax@atf.gov.
As of today, I don’t see an estimated release date of the revised ATF Form 4 – hopefully soon. We suspect a large number of applicants are waiting for the $0 tax stamp, so get your applications in early!
