If you need to file Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, or W-2G with the IRS, you may have the option to file them electronically using the FIRE (Filing Information Returns Electronically) System.
The IRS requires e-filing if you need to file 250 or more information returns. They also encourage filers to e-file even if they need to file fewer than 250 returns.