Miscellaneous Payments of $600 or more. This 3-part carbonless form includes Payer Copy C (file/state), Recipient Copy B (federal) and Copy 2 (state). Use this form when you have filed with the IRS on magnetic media and need to type (or use your pin-fed printer) for other payer and recipient copies. The recipient copies are pre-inserted into an envelope for easy mailing. When you type the form, it also prints mailing information on the envelope. Just seal and mail! Forms are 8” wide. Mail the payer copies in a batch to the state. Recipient copies are ready to mail.