Employer Copies
Copy A -
IRS scanned copy (red) is required for those companies with 250 employees or less that are NOT filing by magnetic media.
Copy D -
Employers File copy.
Copy 1 -
State or local filing copy if company does NOT use magnetic media.
Employees Copies
Copy B -
To be filed with IRS return.
Copy C -
Employees File copy.
Copy 2 -
To be filed with state or local return.
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