Dividends and Distributions. This 4-part laser set includes preprinted Copy A (federal, red scannable), Copy B (recipient), Copy C (payer) and Copy 1 (Payer State). 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 envelope RDWENV05, RDWENVS05.