Q; What is left to be done?
A; The fire control pocket needs to be milled out and the hammer, trigger, and selector holes need to be drilled, and the trigger slot need to be milled.
This work can only be done by the end user/owner. There are build parties that can help you finish your lower, but you need to do the work.
These lowers can be finished into a pistol or and rifle as long as all other laws are met.
A pistol must be built as a single shot, but can be converted once it's finished.
Double check anything anyone (including me) tells you I may have missed something, and I'm not a lawyer.
Q; Can you finish my gun for me?
A; NO, only you or someone with the proper FFL can work on your gun.
Q; If we want a custom image on it, what type of file do you require?
A; I’m using VCarvePro. The best files for my program are;
Import - DWG, DXF, EPS, AI, PDF
Image File Import - BMP, JPG, TIF, GIF
Q; Don't you need an FFL? / Do these
need to be transferred through an FFL?
A; 80% lowers have been determined by the ATF not to be firearms so no FFL is needed.
Here are some links about building your own gun.