In February 2024 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, 2024. 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 1099 forms feature Recipient Copies. There is no need for Copy A or transmittal forms. It is universally blank for all 1099-MISC, 1099-INT, 1099-R, 1099-DIV, and 1099-B. This tax set comes with tax envelopes and is sold in a pack of 25. Each one measures 8-1/2-inches by 11-inches. Manufactured with heat-resistant ink to hold up over time.