The short-barreled shotgun, or SBS, is the classic “sawed off”: a real shotgun with a shoulder stock and a barrel cut short for fast handling. It is also one of the categories most affected by the 2026 rule changes.


What makes a shotgun an SBS?
- It is a shotgun, meaning it was made to be fired from the shoulder, and
- its barrel is under 18 inches, or
- the gun measures under 26 inches overall.
Cut the barrel of a normal shotgun to 14 inches and it becomes an SBS. Put a shoulder stock on a 14-inch pistol-grip firearm like the Shockwave and it becomes an SBS too.

Measure it the right way
- Barrel: with the action closed, drop a rod down the muzzle to the breech face, mark it and measure.
- Overall: muzzle to the rearmost point of the gun, along the bore line, with any folding or adjustable stock extended.
- Muzzle devices only count toward length if they are permanently attached, such as pinned and welded.
Popular SBS setups
- Remington 870 and Mossberg 500 or 590 pumps with 10 to 14 inch barrels are the most common builds.
- Short coach guns and side-by-sides bring Old West style.
- Short semi-autos built on the Saiga 12 and similar platforms.

SBS law in 2026
- Tax: the federal making and transfer tax dropped to $0 on January 1, 2026.
- Registration: since October 9, 2026, ATF is not enforcing NFA approval or registration for short-barreled shotguns. ATF still accepts voluntary registration.
- Travel: federal law still requires an approved ATF Form 20 before taking an SBS across state lines.
- States: many states tie SBS possession to NFA registration, and some ban them outright.
Check your state law before you build, buy or modify. Federal rules changed fast in 2026 and states have not all caught up. This page is a plain-English overview, not legal advice. See the Short Shotgun F.A.Q. for the details.
SBS on video
Short-barrel Remington 870
SBS Remington 870
Short-barrel coach gun
Mossberg short shotgun
More on short shotguns: Sawed Off Shotgun overview, SBS, 12 Gauge AOW, 14-Inch Firearms, Short Shotgun Ammo and the Short Shotgun F.A.Q.