This 6-part set includes a preprinted W-2 copy A (red scannable) and blank 2-up laser sheets for employer copies D (record) and 1. Print employee copies B (federal), 2 (state) and C (record) on one preprinted 3-up perforated sheet. The 2-up employer sheets have no side perforation and the 3-up employee sheets have a 3/4" side perforation. Print each copy as a batch, then fold and mail employee copies. No collating or separating needed! No employee instructions included.