TaxGuyBill
Level 15

According to this webpage:

The Taxpayer First Act of 2019, enacted July 1, 2019, authorized Treasury and the IRS to reduce the 250-return requirement for 2022 tax-year returns. We have proposed regulations to reduce the current 250-return threshold to  10 in 2023. see the Federal Register To review the proposed regulation or for details on the public hearing and comment period. If those regulations are issued and if they are effective for 2022 tax-year returns required to be filed in 2023, we will post an article at IRS.gov/form1099 explaining the change.  Until final regulations are issued, however, the number remains at 250. 

https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire