On February 23, 2023, the IRS released final regulations that lowered the e-file threshold for certain information returns from 250 returns to 10 returns for calendar year 2023 (filed in 2024). This regulation includes the total for all aggregated forms filed. Find details on the final e-file regulations.
Your church could easily reach this aggregated limit with forms for a few employees (W-2) and independent contractors (1099). Plan ahead for this filing season to make sure your church complies with this new regulation. There are plenty of low-cost e-file solutions available online. You could check with your software provider to see if there are services that integrate directly with your financial software package. The IRS also provides a free service called IRIS.