Distributions of Retirement Accounts, etc. This 6-part laser set includes preprinted Copy A (federal red scannable), two Copy 1/D (payer record and state), Copy B (recipient federal), Copy 2 (recipient state) and Copy C (recipient record). All 8 1/2 x 11" sheets are printed on 20# laser paper 2up. Copy A has 1/2" side perforation. Order the quantity equal to the number of recipients for which you file, you'll get all of the necessary forms. Mail federal copies in a batch to the IRS.