Do you Need Your Firearm or Silencer Before You Can Apply for a Tax Stamp?
When applying for a tax stamp, whether that is using the ATF Form 1 to make a NFA Firearm or the ATF Form 4 to purchase an NFA Firearm, you will need to have the serial number from the firearm in order to apply for the tax stamp. We explain the differences and what is needed exactly below for each form in reference to Box 4a.
ATF Form 1
Q: Do you Need Your Firearm or Silencer Before You Can Apply for a ATF Form 1 Tax Stamp?
A: Yes and no. Shown below is Box 4a from the paper ATF Form 1. You can see the information that is required in order to apply to make an NFA Firearm. In the case of the ATF Form 1 to make a NFA Firearm from an already manufactured firearm, e.g. short-barreled rifle, you will need to already have possession of the NFA Firearm in order to apply for a tax stamp. If you are going to be making your NFA firearm yourself, e.g. silencer, you will need to create the corresponding information located in Box 4a of the ATF Form 1 in advance before you can apply for the tax stamp. This means, you, your gun trust, or you legal entity will be the manufacturer, but you will create your own model name, serial number, etc.
ATF Form 4
Q: Do you Need Your Firearm or Silencer Before You Can Apply for a ATF Form 4 Tax Stamp?
A: Yes, you will need to have purchased your NFA Firearm or supply the serial number from the NFA Firearm if you are buying from a private party in order to apply for the ATF Form 4 tax stamp. Shown below is Box 4a from the paper ATF Form 4. You can see the information that is required in order to transfer an already manufactured NFA Firearm. For ATF Form 4 NFA Firearms you have two scenarios; Transferring an NFA Firearm from your local gun store or transferring an NFA Firearm from a private party. If you are transferring the NFA Firearm from your local gun store you will need to have purchased your NFA Firearm from them or an online store and have it shipped to your local gun store before you can apply for a tax stamp. You won't be able to apply to transfer an NFA Firearm using the ATF Form 4, before you have purchased your NFA Firearm. However, you won't be able to take ownership of the NFA Firearm until your tax stamp is approved and mailed to your local gun store. If you are purchase your NFA Firearm from a private party, you will need to coordinate with that party on not only payment, but the get the information from the NFA Firearm in order to complete the NFA Firearm. You won't be able to take ownership of the NFA Firearm until your tax stamp is approved. The ATF Form 4 has more required information from the transferor needs to complete, but we are simply discussing Box 4a specifically.