Heirs, Beneficiaries, and NFA Items: A Comprehensive Guide to the ATF Form 5 Transfer Process
August 28, 2025Posted by derrek.sigler
Though we may not like to think about it, everyday families and individuals have to deal with the transfer and disposal of firearms due to the death of the original owner. Firearms and accessories regulated by the National Firearms Act (NFA) item, including suppressors, are not exempt from such inevitabilities. The added regulatory hurdles required to possess such items make the process of their disbursement all the more confusing. This article will clarify the requirements and processes that govern the transfer of NFA items to lawful heirs and beneficiaries.
First off, in events such as the original owner’s death, NFA items may indeed be legally transferred. Too, such transfers fall under the tax exemption rule, but require the proper paperwork - the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) Form 5 (5320.5), "Application for Tax Exempt Transfer and Registration of Firearm.” Form 5 are used for transfers that occur not through sale, but "by operation of law," such as through inheritance to lawful heirs or beneficiaries upon the death of a responsible person (e.g., the registrant or settlor of a trust). These transfers are exempt from the transfer tax under 26 U.S.C. §§ 5812, 5852, and 5853. Eligible NFA items include silencers, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns, any other weapons (AOWs), or destructive devices.
What follows is a guide intended to help you understand, use, and submit an ATF Form 5.
A lawful heir is defined as someone named in the decedent's will or, if no will exists, entitled to inherit under the intestacy laws of the state where the decedent resided. On the other hand, beneficiaries are individuals explicitly named in a trust or estate document.
There is a reason Silencer Central continues to offer the free NFA trust creation service. It is a thoughtful preparation that identifies an executor, administrator, or successor trustee – individuals who can typically file the Form 5 on behalf of the estate or trust. Transfers must be approved by the ATF before the heir or beneficiary can take physical possession, they allow the executor to maintain custody during processing.
Average processing times can be found on the ATF Website. As of August 28, 2025, the average time was 10 days for paper filing and single day for digital submissions. Always verify the latest ATF guidelines, as regulations can evolve. Consult the ATF website for updates.
Trust Distributions
If a trust names specific beneficiaries, including “all lawful heirs per state law,” these distributions qualify for Form 5. However, if there is a transfer with a voluntary distribution to non-beneficiaries, then these types of transfers use Form 4. In other words, if the heir is on the trust, you use a Form 5. If the heir is not listed in the trust, they require the Form 4.
Keep in mind that voluntary transfers, such as sales to non-heirs, require the use of Form 4 and the tax stamp, which is changing to $0 as of Jan. 1, 2026.
Possession During Processing
Who holds onto the suppressor or other NFA item during the paperwork processing? Executors, administrators, or successor trustees must retain custody of the item during processing, unless the heir is also the executor/administrator/successor trustee, in which case possession may be allowed pending approval.
Unregistered Items
If the NFA item is not registered in the National Firearms Registration and Transfer Record (NFRTR), the ATF's central database that tracks all regulated NFA firearms in the United States (except those held by the government), it cannot be transferred and must be surrendered to the ATF.
Eligibility and Requirements for Form 5
Not every transfer of an NFA item can be done with a Form 5. In fact, there are strict guidelines that need to be adhered to in order to qualify for a tax-exempt Form 5 transfer. They are as follows:
The transfer must be involuntary (e.g., inheritance, not a sale).
The heir/beneficiary must be legally eligible to possess NFA items under federal, state, and local laws (e.g., no prohibiting convictions).
The NFA item must already be registered in the National Firearms Registration and Transfer Record (NFRTR), the ATF's central database that tracks all regulated NFA firearms in the United States (except those held by the government).
Interstate transfers are permitted directly to the heir.
For trusts or entities as transferees, they must be named as beneficiaries in the will or trust document for tax-exempt status.
Executors do not need to register items to themselves before distribution but must ensure distributions occur ideally before probate closes.
Required Documentation
It is the government, so of course there is documentation that will be a necessary part of the transfer process. The applicant will need to prepare three versions of the completed Form 5 as labeled in the official PDF:
ATF Copy
ATF Copy 2 - To Be Returned to Registrant
CLEO Copy
As the applicant, you will submit the ATF Copy and ATF Copy 2, both with original ink signatures, to the ATF. The CLEO Copy needs to be submitted to your local Chief Law Enforcement Officer for notification.
Include with the ATF submission:
Proof of Heir/Beneficiary Status: Copy of the death certificate, will, trust document, letters testamentary, or court order demonstrating entitlement.
Proof of Authority: Documentation authorizing the executor/administrator to act (e.g., letters testamentary or appointment as successor trustee).
Fingerprints: Two completed FBI FD-258 fingerprint cards are needed for any responsible person, regardless of whether it is to an individual or a trust..
Photographs: One 2x2-inch color photo per transferee.
ATF Form 5320.23 (if applicable): Required for each responsible person (RP) in a trust or entity.
Firearm Description: Match the original NFRTR registration; this can be found on the original Form 4.
Step-by-Step Guide to Completing ATF Form 5
Where do you start when it comes to filling out Form 5? First up, you need the form itself. Download the form: ATF Form 5 (5320.5) Use the fillable PDF version and print in black or blue ink. Submit two originals – ATF Copy and ATF Copy 2 - To Be Returned to Registrant. We recommend using the Form 5 found on the ATF website to ensure you have the most recent version. Furthermore, the fillable PDF you can download from their website will fill both copies out in duplicate saving you time.
Title of Authorized Official is Executor, Administrator, or Successor Trustee
Box 12 – Chief Law Enforcement Officer (CLEO) information.
Box 13 – Name of heir or beneficiary. Necessity statement: all lawful purposes.
Transferee Questions (14 – 20.c.) – Only filled out if transfer is to an individual. If transfer is to a trust, leave blank as questions and photo are documented on ATF Form 5320.23.
Transferee’s Certification – Heir or beneficiary signs and dates page 3.
CLEO Notification Execution
If the transferee is an individual, send the CLEO Copy to the Chief Law Enforcement Officer in the transferee’s jurisdiction. If the transferee is a trust, send the CLEO Copy (pages 5-6) to the Chief Law Enforcement Officer in the transferee’s jurisdiction for each responsible person. No CLEO signature or approval is required, notification only.
Photo Requirements
You must submit photos that meet these requirements.
2x2 inches, color, frontal view, plain background
No hats or sunglasses
Attach with tape (not staples)
Fingerprint requirement
Fingerprints must be submitted. For submission, two FD-258 fingerprint cards need to be used. EFTs are not accepted. Only fingerprints done in black ink are accepted. Fingerprint cards need to be labeled “NFA Application.”
Fingerprints can be completed via:
Law enforcement agency
Home fingerprint kits
Establishing a New Trust
Heirs and beneficiaries receiving NFA-regulated items as a bequest may wonder themselves how to protect that property and its legacy. One option is to create a new trust. To do so, you will need to have a trust drawn up by an attorney. Once you have the trust drawn up, you will need to complete ATF Form 5320.23 for each responsible person (RP) named in the trust. Each RP will need to submit photos and fingerprints in addition to ATF Form 5320.23. You will then mail the completed forms to the following address:
National Firearms Act Division National Service Center, Bureau of Alcohol, Tobacco Firearms and Explosives 244 Needy Road Martinsburg, WV 25405
We recommend using certified mail. Keep a full copy for your records. If you have additional questions, contact the ATF NFA Branch by calling (304) 616-4500 or via email at NFA@atf.gov.
Does this help?
We hope this blog helps you find then answers you need when it comes to transfers using the ATF Form 5. You might also find this information on setting up trusts helpful.
In the event of a death, or other transfer situation, you will need to file the ATF Form 5 to legally transfer ownership of the suppressor. Being listed on the trust is not enough for ownership requirements for the responsible person.
This blog post will provide you with all of the information to properly file the ATF Form 5. Follow the steps as laid out above and you will be set.
Yes, one of the many benefits of using a trust is that it makes transferring the suppressor or other NFA item easier. This is one of the reasons Silencer Central offers the trust service as a FREE option during suppressor sales. With a trust, transfers can happen using a Form 5. Without a trust, the transfer needs to use a Form 4 and go through the approval process.
Yes, you would retain possession of the NFA item while filing the Form 5. If you were not listed on the trust, that is a different procedure. As long as you are on the trust, you can legally retain possession.
While many suppressors can be used on several different caliber firearms, we have some specific models that can make your shooting more enjoyable. Pick the caliber that you have in mind. If you don’t see your caliber, pick one close to it to see our recommendations.
