Non-Employee Compensation. This 5-part laser set includes preprinted Copy A (federal, red scannable), Copy B (recipient), Copy C (payer file), Copy 1 (payer state) and Copy 2 (recipient state). Copy A has a 1/2" side perforation. Print each copy as a batch, then separate and collate by recipient. 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.