T.D. 9972 affects filers of partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, certain information returns, registration statements, disclosure statements, notifications, actuarial reports and certain excise tax returns. 

There also create several new regulations to require e-filing of certain returns and other documents not previously efiled. Filers must aggregate almost all information return types to determine the 10-return threshold

The move also eliminates the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year and requires partnerships with more than 100 partners to e-file information returns. partnerships required to file at least 10 returns of any type during the calendar year must e-filer partnership returns. 

A free portal has been created for filing For 1099 information returns—the Information Returns Intake System requires no special software. 

In 2021, about 82 percent of corporate returns and almost 90 percent of partnership tax returns were e-filed. The final regulations generally provide hardship waivers for filers that would experience hardship in complying.