The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. T.D. 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information returns required to be filed on or after January 1, 2024.
Please reference for more information (Page 2) > https://www.govinfo.gov/content/pkg/FR-2023-02-23/pdf/2023-03710.pdf