Employee/Recipient Printing on Plain Paper

Last modified by Derek K on 2024/02/07 22:29

It is recommended that you print the employee/recipient copies on Four-part Perforated Paper. This paper can be purchased from your payroll software provider.

It is an IRS requirement that employee copies of Form W-2/1099, including those that are printed on a single sheet of paper, must be easily separated.

Each copy should be easily distinguished regardless of the method of separation before giving them to the employees.

You must also provide the "Instructions to Employees" with each W-2" and/or "Instructions to Recipients with each 1099". Often those instructions are already printed on the back of perforated paper you purchase from your payroll software provider.


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