"The electronic filing threshold for information returns has been reduced from 250 of any one form type to 10 cumulative across form types. Until now, only those who filed more than 250 information returns have been required to file electronically, and the 250-return threshold has been applied separately to each type of information return. Now, filers need to combine all information return types they file (ie. W2, 1099NEC, etc.) to determine if they meet the 10-return threshold and the requirement to file electronically applies to them."

Summary:  If you will be filing 10 or more W2, 1098, 1099 and/or other forms combined for 2023, the IRS now requires you to file electronically.  

See IRS Ruling