| Copy A - | IRS scanned copy (red) is required for those companies with 250 recipients or less that are NOT filing by magnetic media. |
| Copy B - | Recipient File copy. (Recipient is not required to send the IRS a copy with their return.) |
| Copy C - | Payer's file copy. |
| Copy 2 - | Recipient State File copy. (To be filed with recipient's state return when required.) |