Miscellaneous Payments of $600 or more. Use the 1099-MISC Copy A to print and mail payment information to the IRS. The 1099-MISC is printed in a 2-up format (2 forms per page), instead of the former 3-up format due to IRS changes in 2001. It must be preprinted with red scannable ink. Forms are 8.5" x 11" with a .5" side perforation and are printed on 20# laser paper with the required red scannable ink. Order the quantity equal to the number of employees for which you need to file. Mail in a batch to the IRS.