AOW

Last reviewed October 31, 2026

AOW (Any Other Weapon): Where It Stands in 2026

“Any Other Weapon” is the National Firearms Act’s catch-all category, defined in 26 U.S.C. 5845(e). It covers weapons capable of being concealed on the person that fire through the energy of an explosive, such as pen guns, cane guns and other disguised firearms; pistols and revolvers with smooth-bore barrels designed to fire shotgun shells; and certain other unusual configurations, including handguns fitted with a vertical foregrip under ATF’s longstanding interpretation. Historically AOWs carried a $200 making tax but only a $5 transfer tax.

Both taxes are now zero. The One Big Beautiful Bill Act, signed July 4, 2025, set the NFA tax on AOWs, suppressors, SBRs and SBSs to $0 effective January 1, 2026. After the August 5, 2026 judgment in Silencer Shop Foundation v. ATF (N.D. Tex.) and DOJ’s decision not to appeal, ATF’s October 9, 2026 open letter extended nationwide non-enforcement of NFA approval, registration and tax-stamp requirements to AOWs along with the other zero-tax categories.

For gun owners, that removes a decades-old paperwork burden on a category that rarely shows up in crime. But AOWs are still NFA firearms under the statute, ATF describes its change as a reversible enforcement policy, and state laws on concealable or disguised weapons still apply. Because the AOW definition is technical, owners should confirm how ATF classifies a specific item before buying or building.

Key Facts

• Definition: 26 U.S.C. 5845(e), “any other weapon.”
• Before 2026: $200 tax to make an AOW; $5 tax to transfer one.
• January 1, 2026: AOW making and transfer taxes reduced to $0 (One Big Beautiful Bill Act).
• August 5, 2026: Final judgment in Silencer Shop Foundation v. ATF / Jensen v. ATF; Solicitor General letter of September 24, 2026 confirmed no appeal.
• October 9, 2026: ATF open letter: NFA registration and approval no longer enforced for AOWs, suppressors, SBRs and SBSs.
• Still required: Form 4473 and NICS check when buying from a licensed dealer. Unlike SBRs and SBSs, AOWs are not on the Form 20 interstate-transport list in 18 U.S.C. 922(a)(4).

What Gun Owners Should Know

• Check state law. Some states ban disguised firearms or other AOW-type weapons regardless of federal status.
• Classification questions matter: adding a vertical foregrip to a handgun, or building a smooth-bore pistol, can create an AOW. When in doubt, consult ATF guidance or a firearms attorney.
• If you want an AOW registered (for state law or travel), ask your dealer to file the Form 4 at the time of sale; ATF generally does not register items after the fact.
• Keep receipts and any previously approved forms.
• See NFA Buyers Guide.com, the National Firearms Act (NFA) overview and Short Barrel Rifles. Questions can go to Ask Gun Questions.com.

Sources

• 26 U.S.C. 5845: NFA Definitions (Cornell LII)
• 26 U.S.C. 5811: NFA Transfer Tax (Cornell LII)
• American Rifleman: ATF Ends Enforcement of NFA Registration and Approval Requirements (Oct. 9, 2026)
• Silencer Shop: What the Silencer Shop Foundation v. ATF Win Means for You