Tax Withheld on Distributions. This 4-part laser set includes preprinted Copy A (federal, red scannable) and blank 2-up laser sheets for Copies 1/D (payer), B (recipient), C (recipient file). All 8.5" x 11" sheets are constructed of 20# laser paper 2-up with no side perforation. Order the quantity equal to the number of employees for which you need to file, you'll get all of the necessary forms. Mail payer copies in a batch to the IRS. Mail recipient copes in envelope #RDWENV05.