Dividends and Distributions. This 3-part laser set includes preprinted Copy A (federal, red scannable), Copy B (recipient) and Copy C (payer). All 8 1/2 x 11" sheets are printed on 20# laser paper 2up. Federal copy has 1/2" side perforation. Print each copy as a batch. Order the quantity equal to the number of recipients for which you file, you'll get all the necessary forms. Mail federal copies in a batch to the IRS. Mail recipient copies in included moisture seal envelope