To set up a gun trust in Texas, you create a valid trust under the Texas Property Code, draft a document that names your trustees and lists each regulated firearm, fund it with at least one item of property, then register each NFA firearm to the trust through the ATF using Form 1 or Form 4. As of January 1, 2026, the federal tax stamp fee dropped from $200 to $0 for suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapons.” Machine guns and destructive devices still carry the $200 tax. The state paperwork is straightforward; the federal side is where the work lives.
Why a Trust Instead of Individual Registration
A gun trust is a legal entity that holds firearms regulated under the National Firearms Act. Register an NFA item to yourself and only you can legally possess it. Register it to a trust, and any trustee can. That single difference is why Texas owners of suppressors, short-barreled rifles, or automatic firearms use trusts: shared access among authorized people, and a cleaner path for passing the collection to heirs.
Every trust has three roles. The settlor creates it. The trustee manages the firearms and handles ATF paperwork. The beneficiaries receive the firearms later, usually after the settlor dies. Most settlors name themselves as the initial trustee to keep day-to-day control.
The Texas Property Code lists several ways to create a trust, including a property owner declaring they hold property as trustee for another, or transferring property to someone else as trustee.1State of Texas. Texas Property Code Section 112.001 – Methods of Creating Trust One requirement is non-negotiable: a trust cannot exist without trust property.2State of Texas. Texas Property Code Section 112.005 – Trust Property A small cash deposit or a single firearm is enough to make the trust legally operational.
Drafting the Trust Document
The trust instrument is the governing document. It sets out who controls the firearms, who benefits, and what happens when the settlor dies. Get this right and everything downstream is easier.
Trustees and Beneficiaries
Every co-trustee or responsible person needs to provide a full legal name and current home address. Designate at least one successor trustee to take over if the primary trustee dies or becomes incapacitated. Skip that step and NFA firearms can end up in legal limbo.
Choose trustees carefully. Every trustee undergoes a federal background check each time the trust files a new NFA registration, and anyone prohibited from possessing firearms under federal law cannot serve.3Bureau of Alcohol, Tobacco, Firearms and Explosives. Identify Prohibited Persons Adding the wrong person puts every member of the trust at legal risk. Beneficiaries have fewer immediate obligations, but a beneficiary who is a prohibited person cannot receive NFA firearms when distribution time arrives.
Schedule of Property
The schedule of property is the trust’s inventory of firearms. For each NFA item, record the manufacturer, model, caliber, and serial number. Check every entry against the physical markings on the firearm’s receiver. A mismatch between the trust document and the federal registration can stall or kill an application.
Some trust templates require you to send an updated schedule to the ATF with every application. If your trust is drafted that way, consider restating it to remove the requirement. A restatement lets you restructure the trust document without disturbing the ATF registrations already tied to it.
Name the Trust
Pick a distinct name that separates the trust from other legal entities. Most people use their surname followed by “NFA Trust” or “Firearms Trust.” This name appears on every ATF form and registration, so keep it clear and use it consistently.
Cost of Drafting
Attorney-drafted gun trusts in Texas typically run between $60 and $700. The low end gets a fill-in-the-blank template. The high end gets a document tailored to your collection, family situation, and estate plan. A drafting error can turn a trustee into an accidental felon, so this is not the place to cut corners.
Signing and Notarizing
Once drafted, the settlor and all initial trustees sign the document. Texas law does not technically require every type of trust to be notarized to be valid. The ATF, however, expects a notarized copy of the trust with every NFA application, and every trust amendment must likewise be notarized to be accepted. In practice, notarization is required if you intend to register any NFA firearms.
Every signer should present valid government-issued identification to the notary, who then acknowledges the signatures. Keep the signed and notarized original somewhere secure. You submit copies with ATF applications; the original never leaves your possession.
Every person authorized to possess the trust’s firearms should have access to a copy of the finalized document. If a trustee is asked by law enforcement to prove they can legally possess an NFA item, the trust document and the corresponding tax stamp are what they need to produce.
Registering NFA Firearms With the ATF
With the executed trust in hand, you register each NFA firearm through the ATF. Two forms cover most situations:
- Form 1 is filed when you want to make and register an NFA firearm yourself, such as building a short-barreled rifle from an existing receiver.
- Form 4 is filed when you want to transfer an existing NFA firearm to the trust, typically through a licensed dealer.
Both forms can be submitted electronically through the ATF’s eForms system or on paper.4Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications Electronic filing is faster and lets you track application status online. The ATF implemented eForms changes effective January 1, 2026, so check the system’s FAQ section for current submission procedures.
The 2026 change most people care about is the tax stamp fee. Legislation signed in mid-2025 reduced the making and transfer tax to $0 for suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapons,” effective January 1, 2026. Machine guns and destructive devices still carry the $200 tax. The registration process itself is unchanged. You file the forms, submit fingerprints and photographs, undergo background checks, and wait for ATF approval. You just do not pay a per-item tax for most common NFA firearms anymore.
A copy of the notarized trust and any amendments must accompany the application. A copy of the application must also be sent to the applicant’s Chief Law Enforcement Officer. Once the ATF approves the application and issues the tax stamp (now electronic through eForms), the trust becomes the registered owner of that firearm.
Responsible Person Paperwork
Under ATF Rule 41F, every responsible person named in the trust undergoes a background check each time the trust files a Form 1 or Form 4.5Bureau of Alcohol, Tobacco, Firearms and Explosives. Background Checks for Responsible Persons Final Rule 41F Each responsible person must complete ATF Form 5320.23 (the Responsible Person Questionnaire), attach a recent passport-style photograph, and submit two FD-258 fingerprint cards.6Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act NFA Responsible Person Questionnaire
Form 5320.23 asks for the responsible person’s full legal name, home address, date of birth, Social Security Number (optional but helpful for the NICS check), and a series of eligibility questions. Those questions mirror the federal prohibited-person categories: felony convictions, fugitive status, unlawful drug use, domestic violence convictions, dishonorable military discharge, active restraining orders, and others. Answering “yes” to any of them will likely result in denial.
A copy of each responsible person’s completed Form 5320.23 also goes to the CLEO where that person lives. The CLEO is typically the chief of police, county sheriff, head of state police, or local district attorney. This is a notification only. The CLEO does not need to approve or sign anything.
The per-person requirement is the main operational burden of a gun trust. A trust with five co-trustees means five sets of fingerprint cards, five photographs, and five completed questionnaires for every single NFA application. Keep the trust lean or plan for the coordination overhead.
The Constructive Possession Trap
An NFA firearm registered to a trust can only be possessed by the trust’s authorized trustees. Anyone else with access to the firearm is at risk of constructive possession, even if they never touch it.
Constructive possession means having the ability to access or control a firearm without physically holding it. If an NFA suppressor sits in a gun safe and your spouse knows the combination but is not a trustee, your spouse could be charged with unlawful possession and you could face charges for unlawful transfer. The same applies to adult children, roommates, or anyone else sharing the household. Knowing a safe combination or having a key can establish constructive possession.
The fix is either to add household members as co-trustees (which puts them through background checks with every application) or to store NFA items in a container only authorized trustees can access. A separate safe, a trigger lock with a unique key, or a locked room that non-trustees cannot enter all work. If a household member is a prohibited person, separate locked storage is the only way to keep everyone out of federal prison.
NFA violations carry penalties of up to ten years in prison and a $10,000 fine for each offense.7Office of the Law Revision Counsel. 26 U.S. Code 5871 – Penalties Making false statements on ATF forms is a separate federal crime carrying up to five years of imprisonment.8Office of the Law Revision Counsel. 18 U.S. Code 924 – Penalties Both are felonies and both permanently strip the convicted person of their firearm rights.
Amending the Trust Later
Under Texas law, a settlor can modify or amend any revocable trust, but the changes must be in writing if the original trust was a written document.9State of Texas. Texas Property Code Section 112.051 – Revocation, Modification, or Amendment by Settlor
Adding a Trustee
Draft a written amendment naming the new co-trustee, then have it dated, signed, witnessed, and notarized. Keep the executed amendment with the original trust document. On the next Form 1 or Form 4, submit the amendment along with the trust. The new co-trustee must complete a Form 5320.23, provide two fingerprint cards, and attach a passport photo. That obligation repeats on every subsequent application while they remain a co-trustee.
Removing a Trustee
The process mirrors adding one. Draft a removal amendment, get it dated, signed, witnessed, and notarized, and store it with the original trust. When you file your next ATF application, include the amendment so the ATF’s records reflect the change. The removed person no longer submits fingerprints on future applications and loses the legal authority to possess the trust’s NFA firearms.
What Happens When the Settlor Dies
One of the strongest reasons to use a gun trust shows up at death. When NFA firearms pass from a decedent to a lawful heir, federal law treats it as a tax-exempt transfer. No fee applies, which was true even before the 2026 fee change.
The executor or administrator of the estate files ATF Form 5 (Application for Tax Exempt Transfer and Registration of a Firearm) for each NFA item being distributed to an heir.10Bureau of Alcohol, Tobacco, Firearms and Explosives. NFA Handbook – Chapter 9 – Transfers of NFA Firearms Form 5 must be approved before the heir takes possession. When the firearm is going to an individual heir, the application must include fingerprints on FD-258 cards. The law enforcement certification on Form 5 does not need to be completed for estate distributions to lawful heirs.
The executor should file Form 5 as soon as possible, ideally before probate closes. The application needs documentation proving the executor’s authority to distribute the firearm and the heir’s entitlement to receive it. If the heir is a prohibited person, the ATF will deny the transfer.
With a well-drafted trust, the successor trustee steps in immediately and has legal authority to possess the NFA firearms while the Form 5 process runs. Without a trust, those firearms sit in a legal gray area where no living person is authorized to possess them, creating a constructive possession problem for whoever is managing the estate.