In February 2025 the IRS issued a regulation mandating electronic filing for entities that file more than 10 information returns in a calendar year. The e-filing threshold applies to returns required to be filed after December 31, 2025. The IRS drastically reduced the e-filing threshold for information returns, which was previously 250 forms, authorized as part of the Taxpayer First Act (TFA) of 2019. These W-2 and 1099 forms feature Recipient Copies only with no backer. There is no need for Copy A or transmittal forms. This tax set comes with tax envelopes and is sold in a pack of 50. Each one measures 8-1/2-inches by 11-inches. Manufactured with heat-resistant ink to hold up over time.