As far as I can tell, the ATF
RECOMMENDS serializing a completed 80% rifle if you later decide to sell it.
From 80%lowerjig.com:
Do I need to serialize my lower if I sell it?
Short answer: No.
Long answer: You should.
When asked, "I want to sell my completed 80 percent lower, do I need to serialize it when I sell it or transfer it?" the ATF had this to say:
"Firearm markings are only required by those who are licensed importers, license manufacturers, and those who make an NFA firearm for personal use. Those markings would be made the time of import, manufacture, or when an NFA firearm was made. Under Federal law, no markings would be required in your circumstance."
The NFA legalese doesn't apply if you're building a regular AR-15 rifle or pistol. This only applies if you've built and want to sell an SBR or other NFA item.
But that doesn't mean you shouldn't serialize your lower anyway. Once you sell it, you'll no longer have any control over that firearm. The buyer might sell it. It's unlikely, but it could get stolen. You want to make sure your hands are clean of that weapon once you no longer possess it. The safest way to do that is to serialize it and have the sale recorded with an FFL transfer, not just a private purchase.
https://www.80lowerjig.com/80-lower-blo ... eral-2020/