IRS Regulated 1099 Miscellaneous 4-Part Pre-Printed Tax Forms & Envelopes (25 Recipients) 2 Forms per sheet 1099 Miscellaneous Income - This 4-part laser set includes preprinted Copy A (federal, red scannable), Copy B (recipient), Copy C (payer file) and Copy 1 (payer state). Copy A has a side perforation. Print each copy as a batch then seperate and collate by recipient. Order the quantity equal to the number of recipients for which you need to file, you'll get all the necessary forms. Mail federal copies in a batch to the IRS. 1099 Miscellaneous Double Window Compatible Envelopes (Self-Seal) Includes (3) 1096 Forms