Application to Transfer and Register NFA Firearm (Tax-Paid) (ATF Form 5320.4 (“Form 4”))

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form ATF 5320.4 Application to Transfer and Register NFA Firearm (Tax-Paid)	Form and Instruction	Modified	Available
Form 5320.4 Application to Transfer and Register NFA Firearm (Tax-Paid) (ATF Form 5320.4 ("Form 4"))	Form and Instruction	Modified	Available
1140-0014 supporting statement part A 2025.w pub cmt (10-22-25).docx	Supporting Statement A	Uploaded 2026-01-14	Available
1140-0014 Transitional Form 5320.4 (F 4) non-sub changes request 2025.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2025-12-30	Available
Justification for Request to Expedite OMB Approval.docx	Supplementary Document	Uploaded 2025-11-05	Available
1140-0014 Public comment summaries, responses (2025).docx	Supplementary Document	Uploaded 2025-11-03	Available
USCODE-2023-title26-subtitleE-chap53-subchapA-partII-sec5811, 5812, 5821, 5822.pdf	Supplementary Document	Uploaded 2025-11-03	Available
CFR-2024-title27-vol3-sec479-82, 84.pdf	Supplementary Document	Uploaded 2025-11-03	Available
26 U.S.C. 5811 Transfer tax 12.31.2020.pdf	Supplementary Document	Uploaded 2022-08-23	Available
26 U.S.C. 5812 Transfers 12.31.2020.pdf	Supplementary Document	Uploaded 2022-08-23	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
12726	Application for Tax Paid Transfer and Registration of Firearm	Form and Instruction	Modified	Application to Transfer and Register NFA Firearm (Tax-Paid)
12726	Application for Tax Paid Transfer and Registration of Firearm	Form and Instruction	Modified	Application to Transfer and Register NFA Firearm (Tax-Paid) (ATF Form 5320.4 ("Form 4"))

ICR Details

OMB Control No: 1140-0014	ICR Reference No: 202601-1140-002
Status: Active	Previous ICR Reference No: 202511-1140-002
Agency/Subagency: DOJ/ATF	Agency Tracking No:
Title: Application to Transfer and Register NFA Firearm (Tax-Paid) (ATF Form 5320.4 (“Form 4”))
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/14/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/14/2026
Terms of Clearance: In accordance with 5 CFR 1320, this information collection change request is approved. Any previous terms of clearance remain in effect if applicable. Agency will address the public comments in the full revision package.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2026	10/31/2026	10/31/2026
Responses	546,424	0	123,339
Time Burden (Hours)	109,285	0	466,755
Cost Burden (Dollars)	0	0	6,649,205

---

Abstract: Persons with an NFA firearm must apply to ATF for approval to transfer and register the firearm as required by the NFA (26 USC 5812). ATF Form 5320.4 ("Form 4"), is the prescribed means for submitting this application, facilitates and records the firearms transfer, and also serves as proof of registration once approved.

---

Authorizing Statute(s): US Code: 26 USC 5811 Name of Law: Transfer Tax
   US Code: 26 USC 5812 Name of Law: Transfers
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 38507	08/08/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 48901	10/30/2025
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Application for Tax Paid Transfer and Registration of Firearm	5320.4, ATF 5320.4	Application to Transfer and Register NFA Firearm (Tax-Paid) (ATF Form 5320.4 ("Form 4")) ,   Application to Transfer and Register NFA Firearm (Tax-Paid)

---

ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	546,424	123,339	0	0	423,085	0
Annual Time Burden (Hours)	109,285	466,755	0	0	-357,470	0
Annual Cost Burden (Dollars)	0	6,649,205	0	0	-6,649,205	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

---

Annual Cost to Federal Government: $4,786,271

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/14/2026

---