For returns filed on or after January 1, 2013

The mandate threshold has changed to cover tax preparers who prepared at least one authorized tax document for more than 10 different taxpayers during calendar year 2012
You remain subject to the mandate if you were subject to it in a previous year, even if you don’t meet the new threshold in calendar year 2012
The “authorized tax document” definition was changed to clarify that if a return or report includes one or more tax documents that can’t be e-filed, you don’t need to count it to determine if you meet the 10 taxpayer threshold

More information

Summary of of mandated tax documents and payment methods
Who the tax preparer e-file mandate applies to
What tax documents must be electronically filed
E-file mandate penalties