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Old September 10, 2013, 09:23 AM   #4
Beretta686
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Join Date: May 11, 2005
Location: Texas
Posts: 724
It has to be an SBS, as it originally had a stock.

But on a side note, there's no reason to ever make an AOW via a Form 1, as you're going to have to pay $200 to register it. It's only the subsequent transfer via Form 4s that's $5 when it comes to AOWs.

As you're incurring the $200 tax either way, it's smarter to do an SBS as then you can add a stock or whatever you wish to it later on, unlike with an AOW (unless of course SBSs aren't legal where you live).
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