Whether you’re turning an existing pistol or rifle into a short barreled rifle (SBR), sawing off the barrel on your shotgun to create an SBS, or making your own silencer, you’ll need to first file and receive approval on the ATF Form 1 and pay your $200 tax. If you’re inclined to turn a braced pistol into an SBR right now to “take advantage of” ATF’s tax forbearance, you’re almost out of time!
Technically designated ATF Form 5320.1, Application to Make and Register a Firearm, the “Form 1” is used when you want to turn an existing, Title 1 / GCA gun into an NFA item (Title 2).
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