ITG FAQ #18 Answer-Are there requirements to file electronically when a tribe is required to file 250 or more information returns?
Are there requirements to file electronically when an Indian tribal government is required to file 250 or more information returns (i.e. Form 1099-MISC, Miscellaneous Income) of a single type?
Yes. There is a requirement to file electronically. For information regarding Forms 1098, 1099, 5498, and W-2G, see Publication 1220.