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The IRS is requiring that perforated forms for
the employees copies on the W2's and 1099's be done on perforated paper.
IRS Publication 1179
4.4.3 Perforations
Perforations are required between forms on all
copies except Copy A to make
separating the forms easier. (Copy A of Form W-2G may be
perforated.)
2.1.8 Perforation Copy
A (three per page; two per page for Forms 1099-B, 1099-DIV,
1099-MISC, 1099-R, and 1042-S) of privately printed continuous
substitute
forms must be perforated at each 11”’ page depth. No perforations are
allowed
between the 32/3”
forms (51/2”
for Forms 1099-B, 1099-DIV, 1099-MISC, or
1099-R) on a single copy page of Copy A.
The words “Do Not Cut or Separate Forms on This Page”
must be printed in
red dropout ink (as required by form specifications) between the three
forms
(two for Forms 1099-B, 1099-DIV, 1099-MISC, or 1099-R).
Note. Perforations
are required between all the other individual copies (Copies
B and C, and Copies 1 and 2 for Forms 1099-R and 1099-MISC, and Copy D
for Forms 1099-LTC and 1099-R) in the set. |