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E-filing thresholds remain unchanged until further notice

 

通知 ：历史内容

这是一份档案或历史文件，可能无法反映当前的法律，政策或程>序。

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 IRS.gov/form1099 explaining the change.  Until regulations are issued, however, the number remains at 250, as reflected in our instructions.