Distributions on Retirement Accounts, etc. This 6-part laser set includes preprinted Copy A (federal, red scannable) and blank 2-up laser sheets for Copies 1/D (payer and state), B (recipient), 2 (recipient state) and C (recipient record). All 8 1/2 x 11" sheets are constructed of 20# laser paper 2up with 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 federal copies in a batch to the IRS. Mail recipient copies in compatible window envelopes