Miscellaneous Payments of $600 or More. This 3-part laser set includes preprinted Copy A (federal, red scannable), Copy B (recipient) and Copy C (payer). All 8.5" x 11" sheets are printed on 20# laser paper; Copy A has a .5" side perforation and the remaining copies have no side perforation. Print each copy as a batch. Order the quantity equal to the number of employees for which you need to file, you'll get all the necessary forms. Mail payer copies in a batch to the IRS. Mail recipient copies in envelope #RDWENV05 located on this page in Accessories.