Miscellaneous Payments of $600 or More. This 4-part laser set includes preprinted Copy A (federal, red scannable), Copy B (recipient), Copy C (payer file/state) and Copy 2 (recipient state). 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, then separate and collate by recipient. 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 and state. Mail recipient copies in envelope #RDWENV05 located on this page in Accessories .