Taxable Distributions From Cooperatives. This 2-part carbonless form includes Payer Copy C and Recipient Copy B. Use this form when you have e-filed with the IRS and need to type (or use your pin-fed printer) for other payer and recipient copies. The recipient copy is pre-inserted into an envelope for easy mailing. When you type the form, it also prints mailing information on the envelope. Forms are 8" wide. Recipient copies are ready to mail.