Version 1.1 by christie w on 2023/01/27 20:27
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1 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.
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3 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**.
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5 Each copy should be easily distinguished regardless of the method of separation before giving them to the employees.
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7 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.