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Distributions from Retirement Accounts, etc. This 3-part laser set includes preprinted Copy A (federal, red scannable) and blank 2-up laser sheets for Copies 1 (payer), B (recipient), C (recipient file). All 8 1/2 x 11" sheets are constructed of 20# laser paper 2-up with the Federal Copy A having a 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 payer copies in a batch to the IRS.