filters

Option 1 (recommended): custom entity reference selection handler. Further options down below.

ActiveUserSelection.php
<?php

namespace Drupal\my_module\Plugin\EntityReferenceSelection;

use Drupal\Core\Entity\Plugin\EntityReferenceSelection\UserSelction;
use Drupal\Core\StringTranslation\TranslatableMarkup;

#[EntityReferenceSelection(
  id: "default:active_user",
  label: new TranslatableMarkup("User selection (only active users)"),
  entity_types: ["user"],
  group: "default",
  weight: 1
)]
class ActiveUserSelection extends UserSelection {

  /**
   * {@inheritdoc}
   */
  protected function buildEntityQuery($match = NULL, $match_operator = 'CONTAINS') {
    $query = parent::buildEntityQuery($match, $match_operator);
    $query->condition('status', 1);

    return $query;
  }

}

After implementing that plugin, you need to activate it on the entity form display for the field you want it.