I have a number of SBS I put together on Form 1. If you start with a shockwave or tac-14 you will converting a "firearm" to a AOW (any other weapon) the paper work is same, the tax stamp is $5 plus cost of buttstock to bolt to receiver. IF you already have a favorite shotgun, buy the short barrel you like, Form 1, SBS registry tax stamp $200. So the difference is $200-5, $195 plus the difference in cost of barrel v. buttstock for either choice. I am putting together a .410 Mossberg shockwave 14" that will have a Hogue buttstock added so it will be AOW with a $5 tax stamp on a form 1. I couldn't use a standard 18" .410 as the barrel ring was to far forward for a 14" barrel result.