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 1099-NEC forms feature Recipient Copies. There is no need for Copy A or transmittal forms. These tax forms include 25 Copy B, 50 Copy C/2, and Self-Seal Envelopes. One sheet equals three forms. Each form measures 8-1/2-inches by 11-inches. Manufactured with heat-resistant ink.