Frequently Asked Questions: Changes from the One Big Beautiful Bill Act

Q: What changes will take effect under the One Big Beautiful Bill Act?

Effective January 1, 2026, the Act eliminates the $200 making and transfer tax for Any Other Weapons (AOW), Short-Barreled Rifles (SBR) and weapons made from rifles, Short-Barreled Shotguns (SBS) and weapons made from shotguns, and Silencers (SI). A $0 tax stamp will be issued for approved applications involving these items. The $200 tax remains in place for destructive devices and machine guns.

To implement these changes:

• ATF eForms 1 and 4 will be deactivated before January 1, 2026, and all draft applications will be deleted.
• Updated versions of Forms 1 and 4 will launch on January 1, 2026.
• The new Form 4 will include expanded functionality to support most transfer types (except tax-paid transfers from a decedent/estate) and will allow a broader range of transferors to submit electronically.

Q: Since the transfer tax will be $0 starting January 1, 2026, can I use Form 5 for these transfers?

No. Form 5 is reserved for tax-exempt transfers only. A Form 4 is required for all $0 tax-paid transfers of AOWs, SBRs, SBSs, and silencers after December 31, 2025.

Q: Will CLEO notification, fingerprints, and photographs still be required in 2026?

Yes, CLEO notification remains mandatory. Fingerprint submission (electronic .eft files or paper cards) is still required for most Forms 1, 4, and 23. Electronic .eft files are strongly preferred and result in faster processing. Photographs are also still required, though they will no longer auto-populate on the updated Forms 1 and 4 starting January 1, 2026.

Q: For individual-to-individual transfers, can electronic fingerprint files (.eft) be submitted, or must paper cards still be mailed?

All transferees are strongly encouraged to submit fingerprints electronically in .eft format. Paper fingerprint cards mailed to ATF significantly delay processing.

Q: Will all eForms users be required to update their profile and upload a photo in 2026?

Yes. Every eForms user must update their profile with all required information, including a photograph.

Q: The updated eForm 4 includes an option for individual-to-individual transfers. Does this mean individuals can submit these transfers electronically instead of (or in addition to) paper forms?

Yes. Electronic submission via eForms will be the preferred method for most transferors, including individuals, and will generally replace the need to mail paper applications.

Q: Will eForms be unavailable in December 2025?

Partially. Starting December 26, 2025, ATF eForms 1 and 4 will be taken offline, and no new electronic submissions will be accepted until January 1, 2026. All draft Forms 1 and 4 will be permanently deleted from the system.

Any Forms 1 or 4 that were fully submitted (not in draft status) before December 26 will continue to be processed normally.

This temporary shutdown is required to deploy the updated forms and new functionality mandated by the One Big Beautiful Bill Act, including $0 tax handling and expanded electronic submission options for Form 4.

All other eForms (e.g., Forms 2, 3, 5, etc.) will remain available and unaffected.