This is an important reminder that the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) will implement new NFA forms and NFA eForms beginning January 1, 2026.
As previously outlined in our article, ‘2026 NFA Tax Stamp Changes: What FFLs Need to Know’, the $200 federal tax stamp for certain NFA items, most notably silencers, is being reduced to $0. While the tax is going away, the NFA process itself and the tax stamp requirement remain fully in place.
End of the Temporary ATF eForms Blackout
To prepare for these changes and the expected surge in NFA submissions, the ATF had announced a temporary shutdown of the eForms system as of Midnight, December 26, 2025. Those systems are said to resume operation as of Midnight, January 1, 2026.
What’s Changing on January 1, 2026
These updates stem from the One Big Beautiful Bill, signed into law on July 4, 2025, which reduced the making and transfer tax for certain NFA firearms, specifically silencers, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and Any Other Weapons to $0.
As a result, the ATF is revising several NFA forms, including:
ATF Form 1 (5320.1) – Application to Make and Register an NFA Firearm
ATF Form 4 (5320.4) – Application for Tax Paid Transfer and Registration of Firearm
ATF Form 5 (5320.5) — Application for Tax Exempt Transfer and Registration of Firearm
ATF Form 5320.20 — Application to Transport Interstate or to Temporarily Export Certain NFA Firearms
What is Changing on ATF NFA Form 1?
Clearer form title and instructions
Removal of the embedded photo box (photos may be attached separately or via ID)
Combined race/ethnicity fields
Expanded acceptance of electronic/digital signatures
Linked fillable PDF copies for consistency
Updated references to eForms, Pay.gov, and refunds
Removal of the CLEO notification copy requirement
New guidance for married couples filing jointly as an “other legal entity”
What is Changing on ATF NFA Form 4?
All draft Form 4 applications will be deleted due to structural and formatting changes
Expanded eForms access, allowing both qualified licensees and other transferors to submit Form 4 applications electronically
What is Changing on ATF NFA Form 5?
The ATF is updating Form 5 to support electronic fillable formats and eventual eForms integration, helping modernize how this form is completed and submitted.
The revisions do not change the core purpose or eligibility criteria for tax-exempt transfers. It remains the form used to register and transfer NFA firearms when a statutory tax exemption applies (e.g., estate transfers, government entity transfers).
What is Changing on ATF NFA Form 5320.20?
This form has been added to the ATF eForms submission platform, allowing electronic preparation and submission where previously it was paper only.
What Is Not Changing
Despite the $0 tax stamp:
Photographs and fingerprints are still required for applicable Forms
The NFA approval process remains unchanged
Important Notes on Existing eForms
Draft eForms: Any Form 1 or Form 4 left in Draft status as of December 26, 2025 will be permanently deleted
Submitted eForms: Forms certified and submitted prior to December 26 will continue through ATF review
Delayed background checks: ATF has advised that delayed submissions will be held until December 30 to allow for FBI clearance; unresolved submissions will be denied and returned without action (RWA)
What This Means for FFLs
This transition represents a significant operational and business moment for FFLs handling NFA items. FFLs should prepare for:
Increased consumer demand
Higher submission volumes
The need for updated workflows, training, and compliant software solutions
Orchid will continue monitoring these changes closely and will provide ongoing guidance to help our customers stay compliant and prepared.
SANTA FE — Today, Governor Michelle Lujan Grisham issued the following statement in response to a Tenth Circuit Court of Appeals decision to strike down New Mexico’s seven day waiting period for gun purchases:
Today’s decision by the Tenth Circuit Court of Appeals is deeply disappointing, plainly wrong and likely to cost lives in New Mexico. New Mexico’s waiting period law was carefully crafted to minimize gun violence while respecting Second Amendment rights. The dissenting opinion in today’s ruling even notes that New Mexico’s law “is likely to save approximately thirty-seven lives per year.”
This ruling ignores a recent binding Tenth Circuit precedent that upheld Colorado’s law barring gun purchases by anyone under the age of 21—a law that requires 18-year-olds to wait three years to purchase a weapon. The ruling also mischaracterizes New Mexico’s gun purchase waiting period, saying it applies to “everyone” when, in fact, it doesn’t apply to those who sell guns to immediate family members, those with a concealed carry permit, and law enforcement officers.
The evidence is clear––waiting periods prevent impulsive acts of violence and suicide, giving people time to step back and reassess their emotions during moments of crisis. I’m disappointed that today’s ruling doesn’t take this into account.
We are reviewing our legal options in reaction to today’s misguided ruling by the Tenth Circuit Court of Appeals.
The ATF has announced a scheduled eForms system blackout from December 26, 2025, through January 1, 2026, in preparation for implementing the “One Big Beautiful Bill Act,” which eliminates the $200 federal tax on certain National Firearms Act (NFA) items—specifically suppressors and short-barreled rifles and shotguns, as well as the $5 federal tax on any other weapons effective January 1, 2026. Submissions and certifications will be disabled starting at midnight on December 26. Unsaved draft forms will be permanently deleted, so any pending filings should be submitted before the deadline. Forms fully submitted and certified before the blackout will continue processing. Similarly, delays and backlogs after January 1 are expected due to the anticipated surge in submissions seeking the $0 tax stamp.
Smith & Wesson has transitioned our American Guardians® program over to a rebate program allowing ABQ GUNS to now participate with our customers.
This is our way of saying thank you to Law Enforcement, Military and First Responders who serve and protect.
Visit ABQ Guns on Riverside Plaza Ln NW Suite 3 for products and ordering.
ABQ GUNS will also quote Law Enforcement and Security agencies for bulk orders.
Who is eligible for the American Guardians Program? Sworn LE (Law Enforcement) State, County and Local Agency Officers Federal LEO – F.B.I., U.S. Marshals, DEA, DHS, etc. Corrections Officers, including Parole Officers and Probation Officers Retired LEO with “retired” credentials including Federal, State, County and Local Law Enforcement Academy Cadets with Enrollment Documentation from the Academy State Licensed Security Companies and State/City Licensed Security Officers Federal Flight Deck Officers Court Judges, District Attorneys (including Assistant and Deputy District Attorneys) First responders including firefighters and rescue personnel with appropriate I.D.Military (including National Guard): Active, Retired, Active-Reserve, Disabled in any capacityVeterans Honorably Discharged with Form DD214 (or National Guard equivalent).
UPDATE ON NEW MEXICO 7 DAY WAITING PERIOD TO PURCHASE A FIREARM
THE 7 DAY WAIT PERIOD IS STILL IN EFFECT
Background: During the 2024 Legislative session, a law was passed requiring all firearms purchasers to undergo a 7 day wait period between purchase and taking possession of a firearm. The law included very few exemptions. It was signed by the Governor and became effective in May 2024.
Lawsuit: In May 2024, two New Mexico citizens filed suit against the law. They were represented by Mountain States Legal Foundation and the NRA. Their case was heard in the US District Court for the District of New Mexico, where the Court ruled in favor of the state.
Appeal: An appeal was filed in the 10th Circuit Court. On August 19, 2025, the 10th Circuit (a 3 Judge panel) ruled that the 7 day wait period likely violates the constitution and ordered the District Court to issue a preliminary injunction.
Current Status: The 7 day wait period is still in effect. The 10th Circuit’s mandate hasn’t been enjoined by the District Court as of yet. The state can seek an en banc (i.e. full court, 12 Judge) rehearing of the decision, which could delay issuance of a final decision, but would likely take months to hear it all, and the preliminary injunction would be in place until then. We are still waiting to hear back from Mountain States Legal as to any time limitations with regards to how long the District Court has to act on the Circuit Court’s ruling, and issue the preliminary injunction.
We will continue to provide updates as this progresses through the legal process.
New Mexico Department of Game and Fish Public contact, Information Center: 888-248-6866, ispa@dgf.nm.govFOR IMMEDIATE RELEASE, AUG. 6, 2025:Leftover draw licenses go on sale Aug. 13 SANTA FE – A total of 499 deer licenses left over from the 2025-2026 big-game draw will go on sale at 10 a.m. MDT on Wednesday, Aug. 13, through the Department’s Online License System. The Department apologizes for the inconvenience caused by the technical difficulties that led to the postponement of the original sale date. The Department greatly appreciates customers’ patience through this process. This first-come, first-served sale will only be open to New Mexico residents during the first 24 hours. If any licenses remain after the first 24 hours, the sale will be opened to nonresidents at 10 a.m. Aug. 14. To buy a leftover license, hunters must possess a 2025-2026 Game Hunting or Game Hunting and Fishing License. Hunters may buy the Game Hunting License, the Habitat Stamp and the Habitat Management Access Validation by logging into their account and clicking the Over-the-Counter (OTC) Licenses, Permits and Stamps link under License Sales 2025. Hunters are strongly encouraged to purchase the Game Hunting and Fishing License and other stamps for the current license year in advance of the sale opening, if not already purchased. Hunters are further advised to log in prior to 10 a.m. on Aug. 13 for the best chance to get a leftover license, as these licenses are expected to sell quickly. Hunters must provide a valid mailing address at the time of purchase. Unless the applicant selects the e-tag option, a physical license/tag will be mailed to the hunter for all approved purchases within 14 days. If you are planning to purchase a leftover license, you must have completed all mandatory 2024-2025 harvest reporting requirements prior to the purchase. If a harvest report is not completed, your purchase will be rejected in the post-sale audit. The license fee, but not the application fee, will be refunded on rejected purchases. Licenses that are available for purchase include: Media contact, Darren Vaughan: 505-476-8027, darren.vaughan@dgf.nm.gov
WASHINGTON, D.C. — NSSF®, The Firearm Industry Trade Association, has confirmed with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) that the Demand 2 Program is ending. That program, begun in February of 2000 during the antigun Clinton administration, required federal firearms licensees (FFLs) that have 25 or more firearms traced back to them subsequent to the recovery at a crime scene and the time from retail sale to trace is three years or less (what ATF calls “time-to-crime”). NSSF has been critical of the misuse of this protected firearm trace data to attempt to “name-and-shame” firearm retailers for crimes in which they had no involvement. NSSF anticipates ATF will make a formal announcement of the policy’s end soon.
“This is a welcome step forward for firearm retailers who are targeted by gun control politicians and advocates despite the fact that they have done everything according to the letter of the law and regulations,” said Lawrence G. Keane, NSSF’s Senior Vice President and General Counsel. “The ATF is taking real and practical measures to restore trust with the public that is a fair arbiter when it comes to regulating the firearm industry. NSSF is proud that firearm retailers are the frontline of defense to prevent firearms from being possessed by those who should never have them. This action by the ATF underscores the value ATF places in that cooperative relationship.”
Previous “name-and-shame” leaks of the Demand Letter 2 list, which is created using protected firearm trace data, included the Washington, D.C. Metro Police Department. For a short time, D.C. Metro Police became the sole FFL in Washington, D.C., facilitating firearm transfers until private businesses obtained a license to do so. During that short time, D.C. Metro Police was required to report Demand 2 information to the ATF. That’s not because anyone at the D.C. Metro Police Department did anything wrong. It’s because criminals later misused firearms that were legally transferred.
NSSF was vocally critical of the former ATF Director Steve Dettelbach’s abuse of the Demand 2 Program when he shared protected firearm trace data with USA Today and the gun control group Brady United, in violation of the Tiahrt Amendment. That amendment restricts public access to sensitive, law enforcement-only firearm tracing data.
This restriction is supported by Congress, ATF and law enforcement groups such as the Fraternal Order of Police (FOP) because it secures sensitive tracing information which would jeopardize ongoing criminal investigations and put the lives of law enforcement officers, cooperating retailers and witnesses at risk.
The ATF explained in their 1998 Crime Gun Trace Analysis Reports, “The appearance of [a licensed dealer] or a first unlicensed purchaser of record in association with a crime gun or in association with multiple crime guns in no way suggests that either the federal firearms licensed dealer (FFL) or the first purchaser has committed criminal acts. Rather, such information may provide a starting point for further and more detailed investigation.”
NSSF supports U.S. Rep. Clay Higgins’ (R-La.) introduction of H.R. 1698, the Law Enforcement Protection and Privacy Act, which would enhance safeguards for protected firearm trace data. This legislation is vital to ensuring firearm trace data, which is protected by federal law, remains safeguarded from misuse that threatens investigations and lives. The bill puts “teeth to the Tiahrt rider,” by providing accountability for individuals who purposefully and unlawfully release this sensitive law enforcement information that is reserved for use in law enforcement investigations.
About NSSFNSSF is the trade association for the firearm industry. Its mission is to promote, protect and preserve hunting and the shooting sports.
Formed in 1961, NSSF has a membership of thousands of manufacturers, distributors, firearm retailers, shooting ranges, sportsmen’s organizations and publishers nationwide. For more information, visit nssf.org.
We invite you to list all your private party sales of Firearms, Ammo, Holsters, Reloading equipment, accessories and more!
For a while now, there has not been a place to sell your unwanted Firearms privately on line, so we have started working with TYLERSGUNS.COM to help in providing this service to our customers and friends of ABQ GUNS!
Please follow this link to post anything you wish to sell private party on TYLERSGUNS.COM
You must be logged in to post a comment.