Any Other Weapons (AOWs): The NFA Catch-All Category Explained
Any Other Weapon (AOW) is a catch-all NFA category for concealable or unusual weapons that do not fit the definitions of a rifle, shotgun, machine gun, suppressor, or destructive device. Examples include pen guns, cane guns, certain smooth-bore pistols, and firearms disguised as everyday objects.
AOWs historically had a quirky tax structure — a $5 transfer tax versus the $200 everyone else paid. That distinction is now moot: effective January 1, 2026, the One Big Beautiful Bill Act eliminated both the AOW transfer tax and the making tax entirely. This guide explains what qualifies as an AOW and the practical rules that still apply.
This is general information, not legal advice; verify with the ATF or a qualified attorney.
What qualifies as an AOW
The NFA defines AOWs as weapons capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, plus a handful of specific designs. In practice, the category captures items like pen guns, cane guns, wallet holsters that fire, smooth-bore handguns, and pistols with certain forward vertical grips.
A common surprise: adding a vertical foregrip to a pistol can turn it into an AOW, because a handgun is designed to be gripped with one hand, and the foregrip changes its classification.
The AOW tax: from $5 to $0
AOWs were historically the one NFA category with a reduced transfer tax — $5 on a Form 4 instead of the $200 everyone else paid — while making one yourself on a Form 1 still cost the full $200 making tax.
As of January 1, 2026, both taxes are gone: the One Big Beautiful Bill Act reduced the AOW transfer and making taxes to $0, along with the taxes on suppressors, SBRs, and SBSs. Registration on a Form 4 or Form 1 and ATF approval are still required — only the tax was removed.
- AOW transfer (Form 4): $0 since January 1, 2026 (was $5)
- AOW making (Form 1): $0 since January 1, 2026 (was $200)
- Machine guns and destructive devices: still $200
Buying an AOW
Buying an AOW works like any other NFA item: complete a Form 4 with your dealer (no transfer tax since January 1, 2026), submit fingerprints and a photo, and provide CLEO notification. The dealer holds the AOW until the ATF approves the transfer.
Because of the eForms improvements since 2024, AOW transfers filed electronically are often approved in days to weeks.
Transport and everyday rules
Unlike SBRs, SBSs, and machine guns, AOWs do not require an approved Form 5320.20 to be transported across state lines. In that respect they behave like suppressors for travel purposes.
Still, keep a copy of your approved paperwork with the item, and remember AOWs remain registered NFA firearms subject to the usual possession rules.
State-law variance
State treatment of AOWs varies, and some states restrict concealable or disguised firearms independently of the NFA. Confirm your state allows the specific item before purchasing. Our state NFA reference is a useful starting point, though AOW-specific rules can be nuanced.
Frequently asked questions
Is the AOW transfer tax still $5?
No — it is now $0. The NFA's original tax schedule set AOW transfers at $5 (versus $200 for other items), but the One Big Beautiful Bill Act eliminated the AOW transfer and making taxes entirely effective January 1, 2026. Registration and ATF approval are still required.
Does adding a foregrip to my pistol create an AOW?
Often, yes. A handgun is designed to be fired with one hand, so adding a vertical foregrip can reclassify it as an AOW under the NFA. Registering it on a Form 1 (no making tax since January 1, 2026) before making that change keeps you compliant.
Do AOWs require transport approval across state lines?
No. Like suppressors, AOWs are exempt from the Form 5320.20 interstate transport requirement that applies to SBRs, SBSs, and machine guns. Confirm the item is legal in your destination state before traveling.
Does making an AOW myself still cost $200?
No. The old rule — $5 transfers but a $200 making tax — ended January 1, 2026, when the One Big Beautiful Bill Act reduced both AOW taxes to $0. You still need an approved Form 1 before making one.
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Last reviewed 2026-07-08.