Section 6011(e)(2)(A) is amended by striking 250 and inserting the applicable number of . (b) Applicable number Section 6011(e) is amended by striking paragraph (5) and inserting the following new paragraphs: (5) Applicable number (A) In general For purposes of paragraph (2)(A), the applicable number shall be— (i) except as provided in subparagraph (B), in the case of calendar years before 2020, 250, (ii) in the case of calendar year 2020, 100, and (iii) in the case of calendar years after 2020, 10. (B) Special rule for partnerships for 2018 and 2019 In the case of a partnership, for any calendar year before 2020, the applicable number shall be— (i) in the case of calendar year 2018, 200, and (ii) in the case of calendar year 2019, 150. (6) Partnerships required to file on magnetic media Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. . (c) Returns filed by a tax return preparer Section 6011(e)(3) is amended by adding at the end the following new subparagraph: (D) Exception for certain preparers located in areas without internet access The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service). . (d) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 2103. Internet platform for Form 1099 filings (a) In general Not later than January 1, 2023, the Secretary shall make available an Internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that will provide access to resources and guidance provided by the Internal Revenue Service and will allow persons to— (1) prepare