Miscellaneous Payments of $600 or more. Use the Drake Compatible 1099-MISC Copy C for Payer files. The 1099-MISC is printed in a 2-up format (2 forms per page), instead of the former 3-up format due to IRS changes in 2001. Forms are 8.5" x 11" with no side perforation and printed on 20# laser paper. Order the quantity equal to the number of employees for which you need to file. Mail in envelope #DWMR located on this page in Accessories.