Miscellaneous Payments of $600 or more. This 3-part carbonless form includes Payer Copy A (federal, red scannable) and Copy C (file) and Recipient Copy B (federal), which is pre-inserted into an envelope. When you use your typewriter or pin-fed printer, the mailing address will also be printed on the envelope. You just seal and mail. Forms are 8” wide. Mail payer copies in a batch to the IRS. Recipient copy is ready to mail.