ATF Form 1: Making or Building Your Own NFA Item
ATF Form 1 is the application you file when you want to make your own National Firearms Act item rather than buy a finished one. The most common use is building a short-barreled rifle from a rifle or receiver you already own, but Form 1 also covers making an SBS, suppressor, AOW, or destructive device.
The golden rule of Form 1 is simple: get approval first, build second. This guide covers the process, the making tax, and the engraving obligations that come with being the maker.
This is general information, not legal advice; verify with the ATF or a qualified attorney.
When you use a Form 1
Use a Form 1 when you intend to manufacture an NFA item for your own use — for example, attaching a short barrel and stock to create an SBR, or building a suppressor from a raw tube and components you are legally allowed to obtain.
The making tax is $200 for all Form 1 items, including AOWs (unlike the reduced $5 rate that applies only to AOW transfers on a Form 4).
Approval before assembly
You may not assemble the NFA configuration until the ATF approves your Form 1. If you install a short barrel on a rifle before approval, you have made an unregistered SBR — a serious federal felony.
Order and stage your parts if you like, but keep the regulated configuration unassembled until your stamp arrives.
Engraving requirements
As the maker, you must engrave the item with your name (or your trust or entity name) and your city and state. The ATF specifies minimum engraving depth (0.003 inch) and a minimum character height (1/16 inch) for the maker markings.
Many builders have a professional engraver or their dealer handle the marking to ensure it meets specification. The engraving should be done before or promptly upon making the item.
- Maker name (or trust/entity name)
- City and state of the maker
- Minimum 0.003-inch depth, 1/16-inch character height
Fingerprints, photos, and CLEO notice
Like a Form 4, a Form 1 requires fingerprints, a passport-style photo, and CLEO notification. Under the 41F rule, if you build through a trust, each responsible person must complete these steps.
eForms and wait times
Filing a Form 1 through the ATF eForms system is far faster than paper. Since the 2024 modernization, eFiled Form 1 approvals for individuals and trusts commonly arrive in days to weeks.
That quick turnaround has made home-built SBRs and suppressors much more accessible than they were under the old multi-month timelines.
Frequently asked questions
Can I assemble my SBR while I wait for approval?
No. You must wait until the ATF approves your Form 1 before assembling the short-barreled configuration. Building it early creates an unregistered NFA firearm, which is a federal felony.
What do I have to engrave on a Form 1 build?
You must engrave your name (or trust/entity name) and city and state, meeting the ATF's minimum 0.003-inch depth and 1/16-inch character-height standards. A factory item bought on a Form 4 is already marked and needs no additional engraving.
How much is the Form 1 making tax?
It is $200 for all Form 1 items, including AOWs. The reduced $5 rate applies only to AOW transfers on a Form 4, not to making an item yourself.
How long does a Form 1 take now?
With eForms, individual and trust Form 1 applications frequently clear in days to a few weeks, a big improvement over the historic multi-month waits.
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Last reviewed 2026-07-07.