Introductory Legal Proviso: What I’m presenting in this article is solely for informational purposes. Consult local, state, and Federal law before buying or constructing a suppressor. Stay legal! Take note that the following applies only to folks who live in free states. There are many states like California and Illinois that have bans on suppressors. – JWR
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As of January 1, 2026, the National Firearms Act (NFA) Tax on suppressors (called “silencers” in the legal world), short-barreled rifles (SBRs), and short-barreled shotguns (SBSes) will drop from $200 per transfer to ZERO. So now, although the NFA transfer application no longer requires a $200 tax, the rest of the Federal registration process has not changed. I predict that the change in the law will cause a huge rush of Form 1 and Form 4 registrations that will very likely create a lengthy backlog of form processing and repeated server crashes or manual shut-downs of the ATF’s eForm website. The big surge of registration form submissions will almost certainly also slow down SBR and SBS registrations. This backlog situation could drag on for months or even years.
“Free” May Not Last Long
I’m afraid that the zeroed suppressor tax may turn out to be just a two-year window of opportunity. Why? If the Democrats regain control of Congress and the White House, they could quite easily and quickly reimpose a tax on suppressors. And the reinstated tax might not be $200. Adjusted for inflation, $200 in 1934 dollars is the equivalent of $4,848 in 2025 dollars. Let’s say, for example, that you want to register 12 suppressors (sometimes called “cans”): The transfer tax would tack on $2,400 to the combined purchase price in 2025. But there would be ZERO Dollars in tax for new registrations or transfers, starting in 2026. But in 2029… …who knows? Would we be back to $2,400 in tax? Or a potential tax bill as high as $58,176? Ouch!
It is fairly easy to set up a personal account at the ATF’s eForm website. Instead of traditional hard copy forms, the eForm system allows online form creation and filing. The website design even provides a way for individauls to create draft registrations that can be filed up to 60 days later. I know several folks who have done just that, with the intent to execute several forms in rapid succession in the wee hours of January 1st, 2026.
But as I already mentioned, the ATF eForm filing system might get overloaded, particularly in January. So, as a backup, I recommend ordering hard copy blank forms and fingerprint cards.Continue reading“Opportunity Knocks: Building and Registering Tax-Free Suppressors – Part 1”

