IRonMaN
Level 15

Looks like they haven't changed things yet.

Electronic filing of returns.

The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return requirement for 2022 tax returns. If final regulations are issued and effective for 2022 tax returns required to be filed in 2023, we will post an article at IRS.gov explaining the change. Until final regulations are issued, however, the number remains at 250, as reflected in these instructions.


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