The short answer, yes, SBRs are legal; it just depends on where you live. If you live somewhere that authorizes this sort of build or purchase; you just need to fill out an ATF Form 1, turn in a few extra bits of paperwork, a $200 check, and wait on that fancy-looking tax stamp to arrive.
This article is a how-to for filling out your ATF Form 1. In some cases, you’ll have to fill out an ATF Form 4 or 5 and an ATF Form 23, but we’ll save those how-to articles for another day.
Filling out your ATF Form 1
As easy as it might seem to fill out a form, it will never be THAT easy. Nothing involving the government is ever easy—kind of a personal opinion, but I’m pretty sure I’m not the only one who thinks this.
Anyway, because it’s not actually that easy, I’ll break it down into steps—better than the ATF Form 1 instructions that come with the form because even those are a bit vague and unorganized.
Step-1: Aquire all Necessary ATF Forms
Get yourself the correct forms. Chances are, form 1 is for you (if you’re filing as an individual). If you’re registering with an NFA Gun Trust, you’re also going to need an ATF Form 23, which is the NFA Responsible Person Questionnaire—when you fill this out, check the appropriate box indicating which form this one goes with. If you’re filling out the ATF Form 1, check that box; otherwise, you’re filling out form 4 or 5.
Step-2: Fill out the ATF Form 1
Now that you’ve gathered the correct form, let’s break it down.
Depending on how you’re filing, other forms may be required. But, for the purpose of length, we’re sticking with just this one form.
Block 1: Type of Application
In this section, you have three boxes to choose from—only check one of them.
If you’re paying a tax, which chances are you will, check box a. If you’re purchasing on behalf of the United States, such as the military, you’ll check box b. If you’re buying on behalf of the State, such as the police department, you’ll check box c.
See, not too hard.
Block 2: Application Is Made By
This block has 5 different boxes to choose from. They are pretty self-explanatory if you know why and who you’re filling this form out for.
- If you’re a corporation—company—then you check the Corporation box.
- If you’re an individual—Joe McGuffey, purchasing for Joe McGuffey—then you’ll check the individual box.
- If you’re purchasing with a gun trust, you check the trust box.
- If you’re purchasing on behalf of some other legal entity—i.e., detached accountability—you check the other legal entity box.
- If you’re purchasing on behalf of a government entity, you check the government entity box.
Block 3a: Trade Name
Usually, you would see a 3a and wonder, where is 3… kind of like writing an outline.
That’s not how this form works. We go directly into 3a; there is no stand-alone block 3.
Anyway, we say all that to tell you, chances are, you probably don’t even need to worry about this block unless you’re applying on behalf of a corporation or other legal entity. If that’s you, write the trade name in; otherwise, leave it blank.
Block 3b: Applicant’s Full Legal Name and Mailing Address
To make things simple, this is where the name of the gun trust and where the NFA firearm will be stored—even if that’s not the same address as the gun trust.
Block 3c: If P.O. Box
Unless the address is a P.O. box, you don’t need to fill this block out. However, if block 3b is a P.O. box, then you must include the street address in this box.
Block 3d: County/Parrish
This box is referencing where the firearm will be stored. Please read this carefully; it asks for a parish or county, not countRy—that pesky R really changes things. We only write this because you wouldn’t believe the number of people who write “USA” in this box.
Block 3e: Telephone Number
YOUR telephone number goes into this block.
Block 3f: E-Mail Address
YOUR email goes into this block.
Block 4: Description of Firearm
You don’t actually fill out block 4—it means nothing.
Block 4a: Name and Address
Now that you know block 4 is useless, you’ll start filling out block 4a. Basically, this is where you begin describing the firearm. 4a is where you place the manufacturer’s information.
This is where things might get a little confusing (just check out the instructions in 2j toward the bottom of the form…is this even English, or a terrible joke). I swear they make these forms hard to read to act as a deterrent for a purchase/build (that is part of why the NFA initially imposed this $200 fee).
Now let’s get specific. In this box, you have to put the (original) manufacturer’s name and address.
- IF you are manufacturing your own NFA firearm, the name and address of the trust will go here.
- IF the firearm already has a serial number and manufacturer’s address on it, then you will use that same address.
Block 4b: Type of Firearm
This block is where you indicate what type of NFA firearm you want a tax stamp for. If you’re reading this, chances are you’re looking at manufacturing your own or purchasing a short barrel rifle. However, it could include a short barrel shotgun, machine gun, and so on. If you’re going for SBR, then you write “short-barreled rifle” in this box; if it’s something else, then you write whatever that NFA defined something else is.
Block 4c: Caliber or Gauge
This might be the easiest block on the entire form so far. Simply put the caliber or gauge of the firearm you’re trying to get a tax stamp for. For example, if it’s a 5.56, you will write 5.56 MM; if it’s a .223, you’ll write .223 Cal.
-Easy-
Block 4d: Model
This block is designated for the model of the firearm. Whatever is marked on the firearm, that is what you’ll write in here.
Block 4e: Barrel Length
Another easy one, barrel length—it’s what you write in this block.
Block 4f: Overall Length
Here you write in the overall length of the firearm.
Side note: Blocks 4e and 4f can include an estimated length if you don’t know it. However, once you get the exact measurement, you must submit the necessary changes to the ATF.
Block 4g: Serial Number
Whatever serial number is on the firearm will go in this block.
Block 4h: Additional Description
Here you’ll include the name, city, and state of the original maker of the firearm, to include any maker’s markings. Any additional information, such as additional calibers or barrel lengths, can go here as well.
Block 4i: Intent
As much as you want to write in, “because it’s my God-given right!” you should actually write in, “Any Lawful Purpose.”
Block 4j: Type of Destructive Device
Again, you’re probably here because you’re looking to get a tax stamp for a SBR and won’t actually have to fill in this section.
However, if you stumbled across this article for the simple fact of trying to figure out how to fill out an ATF Form 1 AND you’re trying to get a tax stamp for an NFA-defined destructive device. You’ll have to add the type of destructive device you’re getting or making.
Block 4k: Reactivated Firearm
Finally, we are finishing up all the sub-sections of block 4. In block 4k, you’re most likely going to be checking the “No” box.
However, you will check the “Yes” box if it falls under the below definition, per the ATF instructions:
“The restoration of a registered unserviceable NFA firearm to a functional condition. This action incurs the making tax liability.”
Blocks 5 and 6:
These are “if applicable” boxes. If you’re an individual, applying as an individual, you can skip these. However, if you have an FFL and/or have a SOT license, you will add this information in these blocks.
Block 7: Signature
It’s time to get signing! But don’t worry, there’s still more form to fill out.
- IF you’re the individual or settlor of a trust, that name goes here.
- If you’re purchasing WITH an NFA Gun Trust, write in the name of the settlor and the trustee’s name after.
Example: Joe McGuffey, Trustee.
Block 8: Name and Title of Authorized Official
Print and sign your name in this block, unless you’re applying with a trust, then print your name and write “Trustee” after the printed name—see example above.
Who knew signature blocks could present so many questions.
Block 9: Date
Finally, a block appears to be and IS self-explanatory. Just put the date in this block.
Block 10: LE Notification
“Woah, we’re halfway there…” not really, if you consider all the sub-blocks. But, numerically speaking, yes—only 10 more to go once you fill this block in.
Unless you’re filling this form out as a government entity, you have to fill this section in. You’ll simply write the department or agency name, the name and title of the official, and the address of where you’re sending the paperwork.
This section is saying you’re notifying the chief law enforcement officer in your area that you intend to make and possess the firearm described on your ATF Form 1.
Blocks 11a-11h: Information for the CLEO
Simple read each section and mark “Yes,” if that applies to you or “No,” if that applies to you.
However, this section is only the maker that is an individual. IF this isn’t you, don’t fill it out. For example, if you’re a government entity, this section is NOT for you.
Block 12: Photograph
Attach your photo (with tape, NOT staples) to this block.
As instructed: The photo must be no more than a year old, you must be able to see your entire face, you cannot be wearing a hat or head covering if it obscures the hair or hairline, AND you MUST print your full name and last 4 of your SSN on the back of the photo.
*You only need a photo attached to the ATF’s copy of this form. A photo does not need to be attached to the registrant’s or CLEO’s copy.
Block 13: SSN
Your SSN/UPIN goes here. Believe it or not, you don’t HAVE to provide this information—we strongly suggest you do—just know leaving this off the form will delay your NICS background check. And getting your tax stamp takes long enough as is, why making it take even longer?
No sub-block for this section, but fill in the block that says “Date of Birth” with your DOB.
Block 14a: Ethnicity
Hispanic or Latino, Not Hispanic or Latino; just mark the one that applies to you.
Block 14b: Race
Mark the race you identify with here.
Block 15a: Citizenship
Mark the box that applies to you. If you belong to both, check them both and then write in the details to specify.
Block 15b: State of Birth
Write what state you were born in.
Block 15c: Country of Birth
Write what countRy you were born in.
Block 15d-15f.2
Check the box that applies to you.
Block 16
If you are an alien, record your U.S.-Issued Alien or Admission number in this block.
Block 17
If you have a UPIN, see instruction 2f, check the box that applies to you (if no, check “No”), and if yes, write it on the line provided.
Sign
Now you sign and date, again.
Blocks 18 and 19: Responsible Persons
Read these definitions below and fill out appropriately.
Responsible Person: In the case of an unlicensed entity, including any trust, partnership, association, company (including any Limited Liability Company (LLC)), or corporation, any individual who possesses, directly or indirectly, the power or authority to direct the management and policies of the trust or entity to receive, possess, ship, transport, deliver, transfer or otherwise dispose of a firearm for, or on behalf of, the trust or legal entity.
Trust: Those persons with the power or authority to direct the management and policies of the trust includes any person who has the capability to exercise such power and possesses, directly or indirectly, the power or authority under any trust instrument, or under State law, to receive, possess, ship, transport, deliver, transfer, or otherwise dispose of a firearm for, or on behalf of the trust. Examples of who may be considered a responsible person include settlors/grantors, trustees, partners, members, officers, directors, board members, or owners. An example of who may be excluded from this definition of responsible person is the beneficiary of a trust, if the beneficiary does not have the capability to exercise the enumerated powers or authorities.
Block 20: Method of Payment
Finally, you are at the last section of your ATF Form 1 (if you’re filing using a PDF where everything on pages 1-3 transcribes to the other 2 parts; one copy for the ATF, one copy for the registrant, and one copy to the CLEO).
This is all self-explanatory here, legit, it is. Just write in how you’re paying your $200, unless you fall into the tax-exempt category—you probably don’t if you’re reading this.
Anyway, most of you will fill this out, sign, and date.
Side Note: If you’re filling this out by hand, make sure you do the same for your copy (the ATF will return it to you) and the CLEO copy.
Step-3: Send Everything to the ATF
- ATF Copy and ATF Copy 2 – To Be Returned to Registrant (USE BLACK OR BLUE INK)
- One ATF Form 23 (DON’T STAPLE ANYTHING) if you’re filing with a Gun Trust
- One copy per each “Responsible Person”
- One photo per Form 23
- Two fingerprint cards (you can typically complete at your local CLEO’s office) per Form 23
- One Gun Trust copy (if applicable)
- Check made payable to the ATF for $200 (You can also use a credit card)
ATF Mailing Address
National Firearms Act Division
Bureau of Alcohol, Tobacco, Firearms and Explosives
P.O. Box 5015
Portland, OR 97208-5015
Waiting on Your Tax Stamp
The good news is, you’ve completed all your paperwork, sent it to the ATF, and now you’re waiting on your tax stamp. The bad news, this could take weeks, months, or even up to a year to get back.
If you did everything right, you qualify for a tax stamp, and the gun gods aren’t taking their time, it won’t take as long…hopefully, you fall into that category.
Either way, enjoy the wait and your soon-to-be SBR!
- If you’re interested in the laws of SBR ownership, read our blog: SBR Laws.
- If you’re interested in the difference between an AR-15 Pistol (no tax stamp required) and a SBR (tax stamp required), read our blog: The Difference Between an AR-15 Pistol and a Short Barrel Rifle (SBR).
- If you’re not quite ready to make the jump into SBRs and Tax Stamps, check out our blog: Top 6 AR-Style Pistols (You don’t need a tax stamp to own one of these.)
Did we miss anything? Do you have further recommendations? Please, comment below. We love hearing from our readers!
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