Can you explain an AR pistol build?
In short, you build a firearm without a shoulder stock.
From ATF regulations:
Handgun. (a) Any firearm which has a short stock and is designed to be held and fired by the use of a single hand; and
(b) Any combination of parts from which a firearm described in paragraph (a) can be assembled.
That's FEDERAL, Illinois most likely has state requirements or definitions that differ.
Is there a "special" lower reciever required? IE: I know that legally one can not simply assemble a pistol kit on top of an existing rifle lower.
No.
A firearm frame or receiver is just a firearm frame or receiver until assembled as a handgun, long gun or other firearm. If the lower receiver was previously built first as a rifle, it cannot subsequently be remade or reassembled into a handgun.
Can an 80% lower be used legally on a pistol build in IL (not cook county).
No idea. Someone knowledgeable on gun laws in Illinois needs to chime in.
On a Federal level as long as it was marked as an "other" on the Form 4473 and NOT as a rifle, it doesn't matter.
Nope. Nope. Nope.
What was marked by the dealer on the Form 4473 doesn't affect what a frame or receiver is. If you were transferred an AR lower prior to November 2008, it was noted as "Handgun", "Long Gun" or "Both" because that was the only options on the 4473. Beginning that fall, ATF implemented a new 4473 that replaced "Both" with "Other firearm"....meaning a firearm that did not meet the definition of handgun or long gun. Beginning with that version of the 4473, the correct type of firearm to be marked for a frame or receiver is "Other firearm". If the dealer checks the wrong box it doesn't change what the firearm is. Even ten years later there are nitwit dealers who continue to check the wrong box. They do this because like a lot of people they don't bother to read the instructions.
And some will tell you that if the first upper you attach is a rifle upper then you can't legally ever switch it to a pistol. But it'd be hard for anyone to prove that you did that unless you're silly enough to do it in front of witnesses or somehow document it. I'm not suggesting you should put a pistol upper on a lower that you first attached a rifle upper to, just pointing out that it would be difficult to prove.
Nope. Nope. Nope.
There is no such beast as a "rifle upper" …...because Federal law does not restrict the length of a pistol barrel.
The thing to remember is SHOULDER STOCK/OAL/BBL LENGTH. If you first assemble a firearm with a shoulder stock and ANY length bbl....you create either a rifle or a short barreled rifle (requires an NFA tax stamp). The firearm can never be reassembled as a pistol because it was originally assembled as a rifle. "First a rifle, always a rifle".
If you build from a new lower receiver, you can build in any configuration you want FEDERALLY.....IL may ask you before you build what it is you are going to build.
If you buy a "complete lower" (one with a shoulder stock) be sure to remove the shoulder stock before assembling your pistol. If you build the firearm first as a pistol, it may be reassembled later as a rifle, the subsequently reassembled as a pistol.