Unfortunately, I re-read it and it says must:
Proposed § 301.6011-2(c)(4)(ii)(A) provides that if a person is required to file original information returns electronically, that person must file any corresponding corrected information returns electronically.
The only option is down that paragraph:
The IRS will work with the tax-software community to encourage them to develop software options for corrections. If an intervening event or the cost to purchase electronic-filing software for corrected information returns would cause a filer undue hardship, the filer may request a waiver from the electronic-filing requirement for the corrected information returns.
https://www.federalregister.gov/d/2023-03710/p-22
How do we request a waiver??
