The IRS released final regulations on February 21, 2023 which expands electronic filing for the forms W-2, 1099, 1094-C, 1095-C and other returns.  Under the new regulations, organizations that file 10 or more returns or statements in total (which can be between multiple forms) are required to file electronically beginning in 2024.  The IRS has created a new online portal to help businesses file Form 1099 returns electronically.  

IRS and Treasury issue final regulations on e-file for businesses | Internal Revenue Service