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Question?

 I am looking at building my own ar, maybe a few of them. I plan to start with 80%lowers and build up from there. 7.62x39, 300blk out, and 458 socom are my wish list calibers. Can I build an SBR starting with an 80% lower without getting the atf involved, if using a trust what changes if anything?

 

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Yes...and No.  You can build a rifle lower from your 80%, if you have a rifle upper without ATF approval.  But, before marrying that lower to a short barrel upper, you need to have your tax stamp in hand.  To be safe, I would complete the 80% as a pistol lower, then add the stock once your stamp is in your hands.

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No, you cannot legally construct a rifle with shorter than 16" barrel without first filing a form 1 and paying the maker tax for the stamp then waiting for AFT approval to be returned. All the 80% lower would do for you is limit the lower to a single set of engraving, rather than the maker of the firearm AND the maker of the SBR. The trust owning the lower changes what is engraved but not the need to engrave nor the need for ATF approval and tax payment,(the name of your trust vs your name) and who can be in possession of it depending on how the trust is written and who you choose to list in it.

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