TIP release, will be posted on IRS.gov at IRS.gov/pub1179.

The following changes have been made to this year’s revenue procedure. For further information about each form listed below, see the separate reporting instructions.

Electronic fi ling 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 fi nal regulations are issued and effective for 2022 tax returns required to be fi led in 2023, we will post an article at IRS.gov explaining the change. Until fi nal regulations are issued, however, the number remains at 250, as refl ected in these instructions.

Electronic fi ling of Forms 1099. Under Section 2102 of the Taxpayer First Act the IRS is developing an Internet portal that will allow taxpayers to electronically fi le Forms 1099 after December 31, 2022, as an alternative to using the Filing Information Returns Electronically (FIRE) system. See Part F in the General Instructions for Certain Information Returns for 2022 or go to IRS.gov for additional information and updates.

Form 1099-H. The Health Coverage Tax Credit expired on December 31, 2021. The form is listed for reference purposes only.

New Form 1098-F fi ling requirement. File Form 1098-F, Fines, Penalties and Other Amounts, to report payments made under suits and agreement which arebinding on or after January 1, 2022. See T.D. 9946, available at IRS.gov/ TD9946. For the latest fi ling information, see IRS.gov/ Form1098F.