This 4-part condensed set includes preprinted Employer W-2 Copy A (red scannable) and Copy D (record) forms in a 2-up format. Employee copies B (federal), 2 (state) and C (file) are preprinted on one 3-up perforated sheet (BW23UP05) with employee instructions on back (top and bottom forms). The employer 2-up forms are printed with no side perforation and the 3-up employee forms have a 3/4" side perforation. Print each copy as a batch, then fold and mail recipient copies. No collating or separating needed! Mail employer copies in a batch to the SSA.