BIG CHANGE for 2024 Filing Year (2023 Tax Year Forms):  Up to 9 forms is the new threshold for paper filing. If your district has 10 or more forms, in aggregate, then you are required to e-file.  For example, if an entity issues four 2023 Forms W-2, five 2023 Forms 1095-B, and one 2023 Form 1094-B, then that sum of ten forms means they must file all of them electronically with the IRS when due in 2024. New to e-filing?  See next section.