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Firearms • Fingerprinting • Engraving
Sales@HoraceFirearms.comBy Appointment · Mon–Fri 10am–6pm
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Thanks for your order — you're all set. We'll email you a receipt shortly, and we'll contact you within 1 business day to schedule your fingerprinting and Form 4 appointment.
Suppressors don't ship to your door — you'll pick yours up in person once ATF approval comes through, and we'll walk you through the entire process.
You will be returned to Horace Firearms shortly.
Form 1, Form 2, Form 3, Form 4, Form 5 — the numbers get thrown around a lot. Here's what each one actually means, in plain English, and where it fits into the process of making, transferring, or registering a suppressor, SBR, or SBS.
Form 1 is the application you file when you want to make your own NFA item — building a suppressor from parts, or turning a rifle into a short-barreled rifle (SBR), for example. It's filed by a private individual (or a trust or corporation) rather than a licensed manufacturer.
Once your Form 1 is approved, you're legally allowed to make the item described on the application. You can't start cutting a barrel down or assembling a suppressor before approval comes through — the approval has to come first.
As of January 2026, the making tax on a Form 1 is $0 for suppressors, SBRs, SBSs, and most other NFA items — down from the previous $200 tax. Filing is done electronically through ATF eForms, and the fingerprint, photo, and background check requirements are unchanged.
Form 2 isn't something most customers ever file themselves. It's used by a licensed manufacturer or importer to register NFA items they've made or brought into the country. Every suppressor, SBR, or other NFA item that a manufacturer produces has to be registered on a Form 2 before it can be sold or transferred to anyone else.
We're not just a dealer — we hold an FFL/SOT Type 07/Class 02, the federal license that authorizes us to manufacture NFA firearms, not just transfer ones that already exist. That means we have the same government authorization referenced on a Form 2 that the manufacturers of the suppressors we sell hold. Not every local dealer carries that.
Practically speaking, this form is a behind-the-scenes step in the supply chain — it's how a suppressor legally comes into existence before it ever reaches a dealer's shelf or a customer's Form 4.
Form 3 handles the tax-exempt transfer of an NFA item between two licensed FFL/SOTs — dealer to dealer, or dealer to a qualified government agency. This is the form that moves inventory from a wholesaler or manufacturer to a dealer like us, before a customer is ever involved.
If you've ever ordered a suppressor that had to ship in from another dealer or distributor, a Form 3 was almost certainly part of that chain, working in the background before your own paperwork (a Form 4) ever gets filed.
Form 3 has no tax attached to it — it's tax-exempt by design, since ownership isn't transferring to an end customer yet. It's purely a business-to-business step in getting inventory where it needs to go.
This is the form almost every customer actually deals with. Form 4 is filed when an NFA item — a suppressor, SBR, SBS, or similar — transfers from a dealer to an individual, a trust, or a corporation. If you're buying a suppressor from us, this is your paperwork.
Form 4 requires fingerprints, photos, and a background check, and can be filed under an individual's name, an NFA gun trust, or a corporation. Most people use a trust to simplify things for family access and estate planning down the road.
As of January 2026, the Form 4 tax is also $0 for suppressors, SBRs, and SBSs. Electronic filing (eForm 4) is the standard method now, with individual and trust filings typically approved in days to a couple weeks rather than the months-long waits of a few years ago.
Form 5 covers tax-exempt transfers that fall outside a normal sale — most commonly, inheriting an NFA item from someone who has passed away, or a transfer to or from a government entity. It's used by a current registrant rather than a dealer initiating a sale.
If you've inherited a suppressor or SBR from a family member's estate, Form 5 is almost certainly the form your executor or attorney will need to file to get it registered in your name — not a Form 4, since no purchase is taking place.
No tax applies to a Form 5 — that's the entire point of the form. It exists specifically to handle transfers where a sale isn't happening, so a tax on a "purchase" wouldn't make sense in the first place.
Every situation is a little different — what you're buying, making, or inheriting changes which form applies. Call or text us and we'll tell you straight which one you actually need.