In a recent blog, we indicated the 1099 electronic filing requirements would change for tax year 2020 to a threshold of 100 forms instead of 250. The IRS released an update in late August that they will not make the change for 2020 and will post updates on their site if they elect to make the change for 2021 filings.
So, you are still only required to file electronically if you have 250 or more information returns of any one type. This information can be confirmed by referring to part F in the 2021 General Instructions for Certain Information Returns.
Please see the IRS official site for any other information about the IRS changes for 1099 filings for 2020.
https://www.irs.gov/pub/irs-pdf/p1220.pdf