The Taxpayer First Act of 2019, enacted July 1, 2019, authorized Treasury and the IRS to issue regulations that reduce the 250-return requirement for 2020 tax-year and later returns.  If those regulations are issued and effective for 2020 or 2021 tax-year returns required to be filed in 2021 or 2022, we will post an article at explaining the change.  Until regulations are issued, however, the number remains at 250, as reflected in our instructions.