Arizona Gun Trusts: NFA Trusts for Suppressors, SBRs & Other Firearms

A gun trust is the single best tool most Arizona gun owners have for legally buying, sharing, and passing down suppressors, short-barreled rifles, short-barreled shotguns, machine guns, and other firearms regulated by the National Firearms Act (NFA). It is also one of the most misunderstood documents in estate planning. A badly drafted gun trust, or a good one that is used incorrectly, can turn law-abiding family members into federal felons. This article explains everything a prospective gun trust maker needs to know before signing one, including the major changes to federal law that took effect in 2026.

 

 

What Is a Gun Trust?

A gun trust is a written trust agreement created specifically to own, hold, and manage firearms. Like any trust, it has three roles:

 

• Grantor (also called the settlor or trust maker). The person who creates the trust and usually funds it with firearms or money to buy firearms.
• Trustees. The people who legally own and control the firearms on behalf of the trust. Only trustees may possess the trust's NFA firearms.
• Beneficiaries. The people who will receive the firearms when the trust maker dies or the trust ends.

 

Most gun trusts are revocable, which means the trust maker can amend or cancel the trust at any time while alive and competent. In Arizona, a revocable trust is governed by the Arizona Trust Code, and while the trust is revocable the trustee's duties run to the person who created it (A.R.S. §14-10603).

 

A gun trust differs from the ordinary revocable living trust that is the cornerstone of most estate plans. A standard living trust is written to hold a house, bank accounts, and investments. It says nothing about who may possess a suppressor, what happens if a trustee becomes legally prohibited from having a gun, or how to transfer an NFA firearm to an heir who lives in a state where it is illegal. A gun trust is built around those problems.

 

Federal regulations recognize a trust as a "person" that can apply to make or acquire an NFA firearm (27 C.F.R. §479.11). That is why a trust, rather than an individual, can be listed as the owner on ATF paperwork.

 

The Firearms a Gun Trust Is Designed For

The National Firearms Act of 1934 regulates a short list of items it calls "firearms" (26 U.S.C. §5845). People usually call them NFA items or Title II items:

 

• Suppressors (silencers). Devices that reduce the sound of a gunshot. These are the most common reason people create gun trusts.
• Short-barreled rifles (SBRs). Rifles with a barrel shorter than 16 inches or an overall length under 26 inches.
• Short-barreled shotguns (SBSs). Shotguns with a barrel shorter than 18 inches or an overall length under 26 inches.
• Any Other Weapons (AOWs). A catch-all category that includes items such as pen guns and certain disguised or smooth-bore pistols.
• Machine guns. Fully automatic firearms. Civilians may own only machine guns lawfully registered before May 19, 1986 (18 U.S.C. §922(o)), which makes them rare and expensive.
• Destructive devices. Items such as grenades and firearms with a bore over one-half inch (with exceptions for many sporting shotguns).

 

A gun trust can also hold ordinary rifles, shotguns, and handguns. Many clients put their entire collection in the trust so that one document controls who may use the guns and who inherits them.

 

2026 Changes: The $0 Tax Stamp and the Silencer Shop Ruling

Two developments in 2026 changed the NFA landscape more than anything in the past 90 years. Every prospective gun trust maker should understand both.

 

1. The $200 Tax Stamp Dropped to $0 on January 1, 2026

Since 1934, buying or making an NFA item required paying a $200 tax and receiving a "tax stamp" (26 U.S.C. §5811 and §5821). The 2025 federal budget law commonly called the One Big Beautiful Bill Act reduced that tax to $0 for suppressors, short-barreled rifles, short-barreled shotguns, and AOWs, effective January 1, 2026. Machine guns and destructive devices still carry the $200 tax.

 

2. A Federal Court Blocked NFA Registration for Some Buyers

Gun-rights groups then argued that the NFA's registration system was constitutional only as a way to collect a tax. With the tax at $0 there was nothing left to support it. In August 2026, Judge James Wesley Hendrix of the U.S. District Court for the Northern District of Texas agreed in Silencer Shop Foundation v. ATF. He enjoined ATF from enforcing NFA registration and approval requirements for suppressors, short-barreled rifles, short-barreled shotguns, and AOWs against the plaintiffs, their members, and their customers. The Justice Department has told Congress it will not appeal.

 

 

These rules are changing quickly. ATF has not yet issued written guidance implementing the ruling, and a future administration or Congress could take a different approach. A registered item in a well-drafted gun trust is protected under every version of the law. An unregistered item depends on the ruling staying in place and on how Arizona courts read state law.

 

The Purpose of a Gun Trust

A gun trust does five main jobs:

 

1. Allow more than one person to legally possess NFA items. When an individual registers a suppressor in his own name, only that individual may possess it. Handing it to a spouse or adult child at the range, or leaving it in a safe the spouse can open, can be an illegal transfer. A trust lets every trustee lawfully possess and use the trust's NFA items.
2. Pass firearms to heirs without probate and without confusion. Firearms owned by a trust do not go through Arizona Superior Court probate. The successor trustee follows the trust's instructions and uses the correct ATF form to transfer NFA items to beneficiaries.
3. Provide for incapacity. If the trust maker has a stroke, develops dementia, or otherwise can no longer manage his affairs, a co-trustee or successor trustee can lawfully take custody of the firearms without a court-appointed conservator.
4. Keep heirs out of legal trouble. A good gun trust tells trustees and beneficiaries, in plain English, what they may and may not do, including what to do if a beneficiary is a prohibited person, is under age, or lives in a state where the item is illegal.
5. Provide continuity. The trust can continue for years after the trust maker's death, so a collection can stay in the family under the control of trustees the trust maker chose.

 

Who Should Have a Gun Trust?

You should seriously consider a gun trust if any of the following describes you:

 

• You own or plan to buy a suppressor, short-barreled rifle, short-barreled shotgun, AOW, machine gun, or destructive device.
• You want your spouse, adult children, or hunting partners to be able to use your NFA items legally.
• You keep firearms in a safe that other members of your household can open.
• You have a valuable collection, such as transferable pre-1986 machine guns, that you want to keep in the family.
• You want to name who inherits each firearm and keep those wishes private rather than in a court file.
• You are concerned about what happens to your firearms if you become incapacitated.
• Some of your heirs live outside Arizona, are minors, or might not be legally allowed to own firearms.
• You already own NFA items registered to you individually and want others to be able to use them. (The item can be transferred from you to your trust on an ATF form.)

 

A gun trust is usually not necessary if you own only ordinary rifles, shotguns, and handguns and already have a revocable living trust that names who receives them. Even then, a separate gun trust can be useful if you want more detailed instructions or want trustees other than the trustees of your main trust to control the guns.

 

How a Gun Trust Works

Step 1: Sign the Trust Agreement

The trust maker signs the trust agreement, names the initial trustees and successor trustees, and names the beneficiaries. The trust needs no federal tax identification number while the trust maker is alive because a revocable trust uses the trust maker's Social Security number.

 

Step 2: Apply to ATF in the Name of the Trust

The trust, not an individual, is the applicant. Common ATF forms include:

 

Form	Used For
ATF Form 4	Transfer of a registered NFA item to the trust, for example buying a suppressor from a dealer or moving an item from your own name into your trust.
ATF Form 1	Application to make an NFA item, for example converting a rifle into a short-barreled rifle or building a suppressor.
ATF Form 5	Tax-exempt transfer, including distribution of a registered NFA item to a beneficiary after the trust maker's death.
ATF Form 5320.23	Responsible Person Questionnaire. Each trustee with authority over the firearms submits one with fingerprints and a photograph.
ATF Form 5320.20	Permission to transport a short-barreled rifle, short-barreled shotgun, machine gun, or destructive device across state lines. Not required for suppressors.

 

Step 3: Responsible Persons Submit Fingerprints and Photos

Since ATF's Final Rule 41F took effect on July 13, 2016, every "responsible person" of a trust must submit fingerprints, a photograph, and a Form 5320.23 with each Form 1 or Form 4 application. A responsible person is anyone who has the power and authority to direct the trust's management and policies regarding firearms (27 C.F.R. §479.11). In most gun trusts that means the trustees. A copy of each application must also be sent to the chief law enforcement officer where each responsible person lives. This is a notice, not a request for permission.

 

Step 4: Approval, Then Shared Possession

After ATF approves the application, the item belongs to the trust and any trustee may possess and use it. Electronic filing and the zero-dollar tax have shortened processing times dramatically compared with the months-long waits of a few years ago.

 

Trustee Requirements

Choosing trustees is the most important decision a gun trust maker makes. Every trustee of an NFA gun trust must meet these requirements:

 

• Not a prohibited person. A trustee cannot be anyone federal law bars from possessing firearms (18 U.S.C. §922(g)), including a person convicted of a felony or a misdemeanor crime of domestic violence, a person subject to a qualifying domestic-violence restraining order, an unlawful user of controlled substances (including marijuana under federal law, even though it is legal in Arizona), a person adjudicated mentally defective or committed to a mental institution, a fugitive, and certain non-citizens. Arizona has a similar list.
• An adult. Trustees should be at least 18. Federal law restricts minors' possession of handguns, and as a practical matter dealers and ATF expect adult responsible persons. A minor child can be a beneficiary, but not a trustee.
• Able to pass a background check. Each trustee who is a responsible person must submit fingerprints and a photo with every new application.
• Lives where the items are legal. A trustee who lives in a state that bans suppressors or short-barreled rifles cannot lawfully possess them there, even though the trust is valid in Arizona.
• Trustworthy and responsible. Every trustee can possess and use every NFA item in the trust. Choose people whose judgment, gun handling, and storage habits you trust.
• Willing to follow the rules. Trustees must understand that they may not lend an NFA item to anyone who is not a trustee, even for a moment, outside the trustee's presence.

 

A good gun trust also says what happens when a trustee becomes a prohibited person. The trust should automatically remove that trustee immediately, because continued possession would be a federal crime. Adding or removing trustees later is done by a written amendment or resignation. New trustees must submit their own fingerprints and questionnaire with the trust's next ATF application.

 

Benefits of a Gun Trust

• Shared lawful possession. Spouses, adult children, and other trustees can all use the trust's NFA items without an illegal transfer.
• No probate. Firearms in the trust pass to heirs under the trust, not through Arizona probate court.
• Privacy. A trust agreement is private. A will filed in probate becomes a public court record that can show who inherited what firearms.
• Incapacity planning. Co-trustees and successor trustees can step in immediately if the trust maker cannot manage the firearms.
• Tax-free transfers to heirs. Registered NFA items can pass from the trust to beneficiaries on an ATF Form 5 without a transfer tax.
• Multi-generational planning. The trust can keep firearms in trust for children or grandchildren until they reach an age you choose, and can skip a beneficiary who is a prohibited person.
• Instructions that protect your family. A well-drafted gun trust explains how to store, transport, use, and transfer the firearms so your heirs do not accidentally commit a crime.
• Flexibility under changing law. Whatever happens to the NFA after the 2026 ruling, an item registered to a properly drafted trust remains lawful under both federal and Arizona law.

 

Gun Trust vs. Individual vs. LLC Ownership

Issue	Individual	Gun Trust	LLC or Corporation
Who may possess NFA items	Only the registered owner	Any trustee	Authorized members, managers, officers and employees
Fingerprints and photos	Owner only	Each responsible person	Each responsible person
Probate at death	Yes, unless otherwise planned	No	The ownership interest may need probate unless planned
Incapacity planning	Requires agent or court-appointed conservator	Successor trustee steps in	Depends on the operating agreement
Annual filings or fees	None	None	Possible state filings and statutory agent fees
Public record	ATF records only	ATF records only; trust is private	Entity filed with the Arizona Corporation Commission
Ideal for	Single owner who never shares	Families and estate planning	Businesses and dealers

 

Potential Problems and Mistakes

A gun trust is not a form you fill out and forget. These are the problems we see most often:

 

1. Letting a non-trustee possess an NFA item. This is the most common and most dangerous mistake. If your adult son who is not a trustee takes your trust's suppressor to the range without you, that may be an unlawful transfer. Possession of an unregistered NFA firearm or an unlawful transfer is a federal felony punishable by up to 10 years in prison (26 U.S.C. §5861 and §5871) and fines up to $250,000. The item can also be forfeited.
2. Shared safe access. If a spouse who is not a trustee knows the safe combination, prosecutors could argue "constructive possession." The simple fix is to make the spouse a trustee.
3. A trustee becomes a prohibited person. A DUI that becomes a felony, a domestic-violence conviction, an order of protection, or marijuana use can make a trustee a prohibited person overnight. If the trust does not remove that person automatically, every trustee and the family may face legal trouble.
4. Do-it-yourself and free online trusts. Generic forms often fail to define who is a responsible person, fail to address prohibited persons, conflict with Arizona trust law, or omit instructions for distributions at death. ATF will often approve a defective trust because ATF does not review it for estate planning quality. The defects show up later, when the trust maker has died and the family cannot fix them.
5. Using a standard living trust for NFA items. Most revocable living trusts were not written for NFA firearms. They may let a successor trustee or beneficiary take possession without the required ATF approval.
6. Beneficiaries in other states. If the beneficiary lives in California, New York, or another state that bans the item, the trustee cannot simply ship it to him. The trust should allow the trustee to keep the item in trust, sell it and distribute the money, or give the beneficiary a substitute.
7. Traveling across state lines. Taking a short-barreled rifle, short-barreled shotgun, machine gun, or destructive device to another state requires ATF approval on Form 5320.20 before the trip, and the item must be legal in the destination state. Suppressors do not need ATF approval to cross state lines, but they must be legal where you take them.
8. Paperwork for every new trustee. Every responsible person must submit fingerprints and photos with every new Form 1 or Form 4. More trustees means more paperwork.
9. Relying on the 2026 ruling without legal advice. Buying an unregistered suppressor under the Silencer Shop injunction may expose an Arizona resident to state prosecution under A.R.S. §13-3102 if an Arizona court later decides the item was not possessed "in compliance with federal law." It also does not protect your heirs if the law changes.
10. Losing the paperwork. Keep the original trust agreement, every approved ATF form, and the tax stamps or approval records together. A trustee may need to show them to law enforcement, and the successor trustee will need them to distribute the items.
11. Divorce. If a spouse is a trustee, the trust should say what happens to that spouse's trustee role if the marriage ends.
12. Not coordinating with the rest of the estate plan. The gun trust, the main living trust, the pour-over will, and powers of attorney should work together so that no firearm is left without a plan.

 

What Happens When the Trust Maker Dies

When the trust maker of a revocable gun trust dies, the trust becomes irrevocable and the successor trustee takes over. The successor trustee should:

 

1. Secure all firearms immediately and make sure only trustees have access.
2. Gather the trust agreement and every approved ATF form.
3. Obtain a federal tax identification number for the now-irrevocable trust if it will hold assets for a while.
4. Confirm that each beneficiary can lawfully possess the item where he or she lives.
5. Transfer registered NFA items to eligible beneficiaries on ATF Form 5, which is tax-exempt, and wait for approval before handing over the item.
6. Transfer ordinary firearms according to federal and state law, using a licensed dealer when the beneficiary lives in another state.

 

Alternatively, the trust can stay in place and the beneficiaries can become trustees, so the collection remains in the trust for the next generation.

 

Gun Trust FAQs

Do I still need a gun trust now that the tax stamp is $0?

Yes, for most people. The $0 tax removed a cost, not the reasons for a trust. You still need a way for family members to legally share NFA items, a plan for incapacity and death, and protection from probate. Machine guns and destructive devices still require the $200 tax and full NFA registration.

 

Does the Silencer Shop ruling mean Arizona residents no longer need to register suppressors?

Not necessarily. The ruling protects only covered plaintiffs, members, and customers, and Arizona law separately makes suppressors prohibited weapons unless they are possessed in compliance with federal law. No Arizona court has decided how those rules interact. Registering through a gun trust remains the safest course.

 

Can I put my regular rifles, shotguns, and handguns in a gun trust?

Yes. Ordinary firearms do not need ATF approval to be assigned to your trust. Many owners put their whole collection in the trust so one document controls who inherits each gun.

 

Can my spouse use my suppressor if it is in my name, not a trust?

No, not unless you are present and in control. Only the registered owner may possess an individually registered NFA item. Making your spouse a co-trustee of a gun trust solves the problem.

 

Can a beneficiary use the trust's NFA items?

Only if the beneficiary is also a trustee, or uses the item in the presence and under the control of a trustee. Being a beneficiary alone does not give a person the right to possess the items.

 

Can I move NFA items I already own into a gun trust?

Yes. You transfer them from yourself to your trust on an ATF Form 4. Because the tax is now $0 for suppressors, short-barreled rifles, short-barreled shotguns, and AOWs, the transfer costs nothing in tax. You may not give the trustees access until ATF approves the transfer.

 

Does a gun trust protect my firearms from creditors?

Not while you are alive. A revocable trust's assets are treated as the trust maker's assets for creditor purposes. A gun trust is a possession, management, and inheritance tool, not an asset protection device.

 

Do I have to file a tax return for my gun trust?

Not while you are alive and the trust is revocable. It uses your Social Security number. After your death, the irrevocable trust may need its own tax identification number and tax returns if it continues to hold assets.

 

Can I change my gun trust later?

Yes. A revocable gun trust can be amended to add or remove trustees and beneficiaries or change instructions. New trustees must submit fingerprints and a questionnaire with the trust's next ATF application.

 

Is a gun trust a substitute for a will or living trust?

No. A gun trust handles firearms. You still need a complete estate plan, usually built around a revocable living trust, to handle your home, accounts, and other property and to avoid probate. See our Arizona Wills, Trusts & Estate Planning Articles.

 

How to Get an Arizona Gun Trust

Arizona estate planning attorney Richard Keyt has practiced law in Arizona since 1979 and prepares gun trusts as part of his wills, trusts and estate planning practice. His son, attorney and former CPA Richard C. Keyt, practices probate, estate planning, business and tax law. Our gun trusts are written to work with Arizona law and the federal NFA rules as they stand after the 2026 changes, and they include plain-English instructions for your trustees and heirs.

 

We prepare Arizona gun trusts for $995. To hire us to prepare your gun trust submit our online questionnaire.

 

To discuss a gun trust, book a free office, phone or Zoom video consultation, call 480-664-7478, or email rk@keytlaw.com.

 

This article provides general information about Arizona and federal law as of October 2, 2026. Firearms law, including the effect of Silencer Shop Foundation v. ATF, is changing rapidly. It is not legal advice for your situation. Copyright © 2026 KEYTLaw, LLC.