Best Guns to Form 1: $0 Tax Stamps Are Here!

When the $0 tax stamps roll out, there are a whole lot of new NFA item owners.

If you’re not interested in a suppressor but still want to have some fun, there’s no better way than a Form 1.

A Form 1 is the ATF form used when converting a firearm into a short-barreled rifle (SBR) or short-barreled shotgun (SBS). Creating an item can be as simple as swapping a brace for a stock, which requires a Form 1.

Form 1s are my preferred method of obtaining NFA items, mostly because I can own the firearm in a different configuration. I can own an AR pistol and enjoy it until my stamp arrives, and then I can add a stock to it.

With that in mind, here are a few firearms you can Form 1 with ease!

Best Guns to Turn Into an SBR, SBS, or AOW

1. AR-15 Lower - Most Customizable SBR

Most Customizable

PSA Complete AR-15 Lowers

$129

at Palmetto State Armory

Prices accurate at time of writing

$129 at Palmetto State Armory

The most obvious firearm to file a Form 1 for will be a basic AR-15 multi-caliber lower.

The AR-15's immense popularity has made it possible to have one in nearly any caliber and nearly any configuration. Calibers range from stuff like 5.56, but also .22LR, 9mm, .300 Blackout, 7.62x39, and so many more.

You can keep the same lower but swap various uppers to temporarily change calibers and barrel lengths. Options like the ENDO magazine inserts make it easy to use a basic lower with 9mm ammunition, and magazine blocks allow you to convert a 5.56 AR into one that accepts pistol magazines. You might need to change buffers, too, but that’s not exactly difficult.

You can get pretty crazy with your upper receiver swaps. You can use a BRN-180 upper or a Bear Creek Arsenal bolt-action upper receiver. A short bolt gun with a suppressor would be a very quiet platform. Since stamps are free, suppressor sales will increase substantially.

As long as the lower is registered as the SBR, serialized, and marked appropriately, you can temporarily swap calibers and barrel lengths. However, if you get rid of the original upper you registered the gun with, you need to alert the ATF of the change in caliber, barrel length, and overall length.

You can read up on PSA lowers (and others) in our round-up of the Best AR-15 Lower Receivers.

2. Springfield Armory Kuna - Best Roller Delayed SBR

Best Roller Delayed SBR

Springfield Armory Kuna

$854

at Sportsman's Guide

Prices accurate at time of writing

$854 at Sportsman's Guide

GrabAGun (see price)

Guns.com (see price)

MidwayUSA (see price)

A micro-sized PDW-style platform is a great candidate for a Form 1. There are numerous PDW platforms available, including the CZ Scorpion, the Sig Sauer MPX, MP5 clones, and many more. That said, the new Springfield Kuna is the most attractive.

It’s not locked into a single proprietary stock system -- unlike the Scorpion, MP5, etc. Instead, it comes with a 1913 rail at the rear end, making it easy to attach various stocks from different companies.

The Kuna is all modern with M-LOK handguards, ambidextrous controls, a long monolithic optics rail, and magazines that are reliable and affordable.

A roller-delayed action provides significantly less recoil than most blowback-operated guns and delivers a reliable, easy-to-suppress system. Though it uses a roller-delayed system, it’s priced similarly to a blowback-operated gun.

We have more info in our full review on the Springfield Kuna, or just watch the video below!

3. Mossberg 990 Aftershock - Best for Home Defense

Best for Home Defense

Mossberg 990 Aftershock

$832

at GrabAGun

Prices accurate at time of writing

$832 at GrabAGun

Kygunco (see price)

Guns.com (see price)

It was fortunate that Mossberg released the 990 Aftershock just before tax stamps hit the $0 mark.

The 990 Aftershock is a semi-automatic that features a 14.75-inch barrel and maintains an overall length exceeding 26 inches to comply with the NFA regulations.

The 990 Aftershock isn’t a 940 chopped into a firearm; it’s a new gas system that fits underneath the handguard. The previous 940 had a buffer in the stock, and with that gone, Mossberg was free to use the Mossberg 500/590 stock system.

The 590 stocks and furniture as a whole are remarkably popular and are everywhere. Trying to find short barrels for semi-automatic shotguns seems nearly impossible and is expensive to have custom-made.

You can use side-folding or top-folding stocks, but I would personally recommend the Magpul SGA. A 990 Aftershock with a stamp would be a fantastic home defense firearm. It’s short, maneuverable, and powerful.

Check out our full review of the Mossberg 990 Aftershock or peep the video below!

What do you think of the Mossberg 990 Aftershock? Rate it below!

4. Glock 47 - Best Pistol to SBR

Best Pistol to SBR

Glock 47 MOS

$620

at GrabAGun

Prices accurate at time of writing

$620 at GrabAGun

Kygunco (see price)

Palmetto State Armory (see price)

The Glock 47 seems to be well on its way to replace the Glock 17 as Glock’s full-sized flagship.

The Glock 47 is a full-sized handgun originally built for U.S. Customs and Border Protection. They wanted a full-sized Glock that would be compatible with Glock 19 parts.

The Glock 47 can accept Glock 17 slides, Glock 19 slides, and Glock 47 slides can go on Glock 19 frames. It’s a more modular option, and while I picked the Glock 47 for that modularity, a Glock 17 or 19 would be great Form 1 guns.

You can install the Glock into a chassis kit, such as the new Meta Tactical MX-1, and use a stock to create a convertible platform. You can use stocks that attach directly to the Glock.

A Glock can make an excellent PDW platform when equipped with a stock. It’s light, short, and Glocks are boringly reliable. The stock gives a third point of contact, and when used with a red dot, 100-yard shots aren’t out of the question.

We have more on the Glock 47 in...you guessed it...our review!

5. Rossi Brawler .300 Blackout - Best Hunting SBR

Best Hunting SBR

Rossi Brawler .300 BLK

$296

at Guns.com

Prices accurate at time of writing

$296 at Guns.com

Kygunco (see price)

GrabAGun (see price)

I bought a Rossi Brawler in .45 Colt/.410 as soon as I saw one. I immediately started modifying it and was surprised by how much I could do to the little gun.

While the .410/.45 version is great, if I were to make one an SBR, I’d opt for the .300 Blackout model.

This single-shot pistol features a 9-inch barrel and is in need of a stock. A 9-inch barrel is plenty for .300 Blackout, and the threaded barrel is begging for a suppressor. The Rossi LWC stocks are compatible with the Brawler series, so you can have a micro-sized, suppressed .300 Blackout with a folding stock.

Subsonics through a single shot would be remarkably quiet thanks to the lack of a moving semi-auto action. The Brawler is optics-ready and features a simple, single-action hammer-fired design, resulting in a remarkably smooth trigger.

This helps translate to excellent accuracy. Even as a handgun, we were hitting steel at 100 yards with a red dot. Admittedly, the steel was fairly large. Imagine if we slipped a stock on the gun and a magnified optic? We’d be hitting steel like it was nobody’s business.

6. Mossberg 590 - Editor's Pick SBS

Editor's Pick SBS

Mossberg 590A1

$576

at Palmetto State Armory

Prices accurate at time of writing

$576 at Palmetto State Armory

GrabAGun (see price)

Midway USA (see price)

The Mossberg 590 is one of the most widely used shotgun platforms available. It’s the AR-15 of shotguns. As such, it's a ripe target for a shorter barrel or an overall different format.

The 590 is the tactical variant of the 500 series of pump-action shotguns. These guns have long been proven to be reliable, easy to operate, and well-suited for defensive use.

Since the Shockwave exists, there is already an affordable source of short barrels. Not only that, but there are also .410 and 20-gauge options in the Shockwave format. This opens up a market that’s been previously untapped by short-barreled shotguns.

You’re only a free stamp away from having a short and reliable pump-action short-barreled shotgun. That’s the easy stamp. If you wanted to get even weirder, you could turn a shotgun into an AOW.

An AOW shotgun has a short barrel, no stock, and an overall length of less than 26 inches. Things like the Mossberg Compact Cruiser or Serbu Super Shorty guns are prime examples of shotgun-based AOWs. This will require some custom work and will be pricey, but it's still a slick way to use a free stamp.

We have a review on the Mossberg 590 here!

7. Heritage Rough Rider - Best Revolver to SBR

Best Revolver to SBR

Heritage Rough Rider Revolvers

$140

at GrabAGun

Prices accurate at time of writing

$140 at GrabAGun

Firearms Depot (see price)

Sportsman's Warehouse (see price)

Heritage manufactures the Rancher carbine, a rifle version of the Rough Rider. It utilizes a wooden stock and a distinct backstrap assembly. Heritage sells the backstrap assembly and the Rancher stock on their website.

With minimal effort, you can produce a super short .22 LR revolving carbine. It would be lightweight, ultra-maneuverable, and a ton of fun to shoot. A Rough Rider SBR would be extremely weird but would also be so much fun!

If you want to lean into the silly part, you could even use a Barkeep with its 2-inch barrel. I’d personally use the tactical cowboy with the optics mount.

While silly, it would be very light and easy to shoot. As a small game getter, you’d be hard-pressed to find something smaller and lighter to carry as a rifle.

Check out the Rough Rider in action with our written review or video review!

Final Thoughts

While $0 fees on stamps don’t feel as good as no stamps, that’s the hand we are dealt. With that in mind, these are the guns I would Form 1 and trick out first!

What’s your preferred gun to Form 1? Let us know in the comments below!