As part of the updates applicable to next year, from January 1st, 2024, you must electronically file (e-file) form 8300 if you e-file the other similar returns, such as 1099, w2s, etc.
As mentioned in the IRS website, this form is a method to raise money laundering and illicit transactions “The Form 8300, Report of Cash Payments Over $10,000 in a Trade or Business, provides valuable information to the Internal Revenue Service and the Financial Crimes Enforcement Network (FinCEN) in their efforts to combat money laundering. ”
Previously, the business could file the paper form (note that there are still certain exemptions and you could request waivers using form 8508) to the following address:
Internal Revenue Service
Detroit Federal Building
P.O. Box 32621
Detroit, MI 48232