Forms, Recordkeeping, And Reference Materials

2023 1099-r Tax Form, 1 Part, Federal Copy, 2 Forms/sheet, 50 Forms Total

$3.90

2023 1099-r Tax Form, 1 Part, Federal Copy, 2 Forms/sheet, 50 Forms Total

$3.90

Satisfy IRS tax requirements with this form, used to report distributions from annuities, profit-sharing plans, retirement plans, IRAs, insurance contracts or pensions. One-part Federal Copy A laser cut sheet form. Laser/inkjet compatible. Printed in scannable red ink.

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{"id":9860222517534,"title":"2023 1099-r Tax Form, 1 Part, Federal Copy, 2 Forms\/sheet, 50 Forms Total","handle":"2023-1099-r-tax-form-1-part-federal-copy-2-forms-sheet-50-forms-total","description":"Satisfy IRS tax requirements with this form, used to report distributions from annuities, profit-sharing plans, retirement plans, IRAs, insurance contracts or pensions. One-part Federal Copy A laser cut sheet form. Laser\/inkjet compatible. Printed in scannable red ink.","published_at":"2025-09-14T19:07:59-05:00","created_at":"2025-09-14T19:07:58-05:00","vendor":"Adams®","type":"Office","tags":["0%","1099-R","2","50","8.5\" x 11\"","Black","Forms","Inkjet","Laser","M","N","Preprinted Top Left","Recordkeeping \u0026 Reference Materials","Red","Tax Forms","Unbound","White"],"price":390,"price_min":390,"price_max":390,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":50144604389662,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"ESTOP920103","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"2023 1099-r Tax Form, 1 Part, Federal Copy, 2 Forms\/sheet, 50 Forms Total","public_title":null,"options":["Default Title"],"price":390,"weight":3810,"compare_at_price":null,"inventory_management":"shopify","barcode":"087958145601","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":[],"featured_image":null,"options":["Title"],"requires_selling_plan":false,"selling_plan_groups":[],"content":"Satisfy IRS tax requirements with this form, used to report distributions from annuities, profit-sharing plans, retirement plans, IRAs, insurance contracts or pensions. One-part Federal Copy A laser cut sheet form. Laser\/inkjet compatible. Printed in scannable red ink."}

2024 W-2 3-up Employee Copy Blank Front With Copy B Backers; 8.5 X 3.66, 3 Forms/sheet, 300 Forms Total

$12.13

2024 W-2 3-up Employee Copy Blank Front With Copy B Backers; 8.5 X 3.66, 3 Forms/sheet, 300 Forms Total

$12.13

Get the forms you need to file W-2s for up to 300 employees. 2024 Blank W-2 Forms have Copy B instructions printed on the back; micro perforations spilt into three forms per sheet. 2024 W-2 forms must be mailed or eFiled to the SSA and furnished to your employees by...

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2022 W-2 Tax Form Kit, 8.5 X 5.5, 2 Forms/sheet, 12 Forms Total

$17.74

2022 W-2 Tax Form Kit, 8.5 X 5.5, 2 Forms/sheet, 12 Forms Total

$17.74

The Adams W-2 tax form kit gives you everything you need to report wages for up to 12 employees. Includes six-part W-2 forms, peel-and-seal envelopes, W-3 forms.Package Includes: (12) Peel-and-Seal Security Envelopes; (12) W-2 Form Sets; (3) W-3 Summary Forms; (1) Access Code for Tax Forms Helper Online

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{"id":9860200726814,"title":"2022 W-2 Tax Form Kit, 8.5 X 5.5, 2 Forms\/sheet, 12 Forms Total","handle":"2022-w-2-tax-form-kit-8-5-x-5-5-2-forms-sheet-12-forms-total","description":"The Adams W-2 tax form kit gives you everything you need to report wages for up to 12 employees. Includes six-part W-2 forms, peel-and-seal envelopes, W-3 forms.\u003cbr\u003e\u003cb\u003ePackage Includes:\u003c\/b\u003e (12) Peel-and-Seal Security Envelopes; (12) W-2 Form Sets; (3) W-3 Summary Forms; (1) Access Code for Tax Forms Helper Online","published_at":"2025-09-14T17:27:07-05:00","created_at":"2025-09-14T17:27:06-05:00","vendor":"Adams®","type":"Office","tags":["(1) Access Code for Tax Forms Helper Online","(12) Peel-and-Seal Security Envelopes","(12) W-2 Form Sets","(3) W-3 Summary Forms","0%","12","2","2022","8.5\" x 11\"","8.5\" x 5.5\"","Forms","Inkjet","Laser","M","N","Recordkeeping \u0026 Reference Materials","Tax Forms","Two Down","Unbound","Vertical","W-2","White","Yes"],"price":1774,"price_min":1774,"price_max":1774,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":50144535380254,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"ESABFSTAX61222","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"2022 W-2 Tax Form Kit, 8.5 X 5.5, 2 Forms\/sheet, 12 Forms Total","public_title":null,"options":["Default Title"],"price":1774,"weight":327,"compare_at_price":null,"inventory_management":"shopify","barcode":"087958612226","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":[],"featured_image":null,"options":["Title"],"requires_selling_plan":false,"selling_plan_groups":[],"content":"The Adams W-2 tax form kit gives you everything you need to report wages for up to 12 employees. Includes six-part W-2 forms, peel-and-seal envelopes, W-3 forms.\u003cbr\u003e\u003cb\u003ePackage Includes:\u003c\/b\u003e (12) Peel-and-Seal Security Envelopes; (12) W-2 Form Sets; (3) W-3 Summary Forms; (1) Access Code for Tax Forms Helper Online"}

Five-part 1099-div Tax Form Kit For Inkjet/laser Printers, Five-part Carbonless, 8.5 X 5.5, 2 Forms/sheet, 100 Forms Total

$29.84

Five-part 1099-div Tax Form Kit For Inkjet/laser Printers, Five-part Carbonless, 8.5 X 5.5, 2 Forms/sheet, 100 Forms Total

$29.84

Cover your IRS Form 1099-DIV needs with the TOPS™ Five-Part 1099-DIV Tax Form Kit. Kit includes five-part 1099-DIV form sets, 1096 summary forms and enough envelopes for your recipients. Use 1099-DIV to detail gross dividends and other distributions valued at $10 or more on stock investment expenses, capital gain dividends,...

{"id":9834315448606,"title":"Five-part 1099-div Tax Form Kit For Inkjet\/laser Printers, Five-part Carbonless, 8.5 X 5.5, 2 Forms\/sheet, 100 Forms Total","handle":"five-part-1099-div-tax-form-kit-for-inkjet-laser-printers-five-part-carbonless-8-5-x-5-5-2-forms-sheet-100-forms-total","description":"Cover your IRS Form 1099-DIV needs with the TOPS™ Five-Part 1099-DIV Tax Form Kit. Kit includes five-part 1099-DIV form sets, 1096 summary forms and enough envelopes for your recipients. Use 1099-DIV to detail gross dividends and other distributions valued at $10 or more on stock investment expenses, capital gain dividends, non-taxable distributions and liquidation distributions. As of 2022, Form 1099-DIV is an IRS continuous-use form, with a fill-in-the-year date field that makes it suitable for multiple tax years. The IRS will no longer issue annual revisions to these forms and instructions. All TOPS™ tax forms employ acid-free paper and heat-resistant inks to help you produce smudge-free, archival-safe tax forms with the scannable red ink required by the IRS for paper filing. Forms meet all IRS specifications. Compatible with QuickBooks® and other accounting software packages.\u003cbr\u003e\u003cb\u003ePackage Includes:\u003c\/b\u003e (100) Envelopes; (3) 1096 Summary \u0026amp; Transmittal Forms","published_at":"2025-08-19T18:25:05-05:00","created_at":"2025-08-19T18:25:05-05:00","vendor":"TOPS™","type":"Office","tags":["(100) Envelopes","(3) 1096 Summary \u0026 Transmittal Forms","0%","100","1096","1099-DIV","1099-DIV Dividends and Distributions","2","8.5 x 11","8.5 x 5.5","Black","Five-Part Carbonless","For Inkjet \u0026 Laser Printers","Forms","Inkjet","Laser","M","N","No","Recordkeeping \u0026 Reference Materials","Red","Tax Forms","Unbound","Vertical: Two Down","White"],"price":2984,"price_min":2984,"price_max":2984,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":50062761787678,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"ESTOPLDIV4KITS","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Five-part 1099-div Tax Form Kit For Inkjet\/laser Printers, Five-part Carbonless, 8.5 X 5.5, 2 Forms\/sheet, 100 Forms Total","public_title":null,"options":["Default Title"],"price":2984,"weight":1833,"compare_at_price":null,"inventory_management":"shopify","barcode":"087958490046","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":[],"featured_image":null,"options":["Title"],"requires_selling_plan":false,"selling_plan_groups":[],"content":"Cover your IRS Form 1099-DIV needs with the TOPS™ Five-Part 1099-DIV Tax Form Kit. Kit includes five-part 1099-DIV form sets, 1096 summary forms and enough envelopes for your recipients. Use 1099-DIV to detail gross dividends and other distributions valued at $10 or more on stock investment expenses, capital gain dividends, non-taxable distributions and liquidation distributions. As of 2022, Form 1099-DIV is an IRS continuous-use form, with a fill-in-the-year date field that makes it suitable for multiple tax years. The IRS will no longer issue annual revisions to these forms and instructions. All TOPS™ tax forms employ acid-free paper and heat-resistant inks to help you produce smudge-free, archival-safe tax forms with the scannable red ink required by the IRS for paper filing. Forms meet all IRS specifications. Compatible with QuickBooks® and other accounting software packages.\u003cbr\u003e\u003cb\u003ePackage Includes:\u003c\/b\u003e (100) Envelopes; (3) 1096 Summary \u0026amp; Transmittal Forms"}

{"id":9834315448606,"title":"Five-part 1099-div Tax Form Kit For Inkjet\/laser Printers, Five-part Carbonless, 8.5 X 5.5, 2 Forms\/sheet, 100 Forms Total","handle":"five-part-1099-div-tax-form-kit-for-inkjet-laser-printers-five-part-carbonless-8-5-x-5-5-2-forms-sheet-100-forms-total","description":"Cover your IRS Form 1099-DIV needs with the TOPS™ Five-Part 1099-DIV Tax Form Kit. Kit includes five-part 1099-DIV form sets, 1096 summary forms and enough envelopes for your recipients. Use 1099-DIV to detail gross dividends and other distributions valued at $10 or more on stock investment expenses, capital gain dividends, non-taxable distributions and liquidation distributions. As of 2022, Form 1099-DIV is an IRS continuous-use form, with a fill-in-the-year date field that makes it suitable for multiple tax years. The IRS will no longer issue annual revisions to these forms and instructions. All TOPS™ tax forms employ acid-free paper and heat-resistant inks to help you produce smudge-free, archival-safe tax forms with the scannable red ink required by the IRS for paper filing. Forms meet all IRS specifications. Compatible with QuickBooks® and other accounting software packages.\u003cbr\u003e\u003cb\u003ePackage Includes:\u003c\/b\u003e (100) Envelopes; (3) 1096 Summary \u0026amp; Transmittal Forms","published_at":"2025-08-19T18:25:05-05:00","created_at":"2025-08-19T18:25:05-05:00","vendor":"TOPS™","type":"Office","tags":["(100) Envelopes","(3) 1096 Summary \u0026 Transmittal Forms","0%","100","1096","1099-DIV","1099-DIV Dividends and Distributions","2","8.5 x 11","8.5 x 5.5","Black","Five-Part Carbonless","For Inkjet \u0026 Laser Printers","Forms","Inkjet","Laser","M","N","No","Recordkeeping \u0026 Reference Materials","Red","Tax Forms","Unbound","Vertical: Two Down","White"],"price":2984,"price_min":2984,"price_max":2984,"available":true,"price_varies":false,"compare_at_price":null,"compare_at_price_min":0,"compare_at_price_max":0,"compare_at_price_varies":false,"variants":[{"id":50062761787678,"title":"Default Title","option1":"Default Title","option2":null,"option3":null,"sku":"ESTOPLDIV4KITS","requires_shipping":true,"taxable":true,"featured_image":null,"available":true,"name":"Five-part 1099-div Tax Form Kit For Inkjet\/laser Printers, Five-part Carbonless, 8.5 X 5.5, 2 Forms\/sheet, 100 Forms Total","public_title":null,"options":["Default Title"],"price":2984,"weight":1833,"compare_at_price":null,"inventory_management":"shopify","barcode":"087958490046","requires_selling_plan":false,"selling_plan_allocations":[]}],"images":[],"featured_image":null,"options":["Title"],"requires_selling_plan":false,"selling_plan_groups":[],"content":"Cover your IRS Form 1099-DIV needs with the TOPS™ Five-Part 1099-DIV Tax Form Kit. Kit includes five-part 1099-DIV form sets, 1096 summary forms and enough envelopes for your recipients. Use 1099-DIV to detail gross dividends and other distributions valued at $10 or more on stock investment expenses, capital gain dividends, non-taxable distributions and liquidation distributions. As of 2022, Form 1099-DIV is an IRS continuous-use form, with a fill-in-the-year date field that makes it suitable for multiple tax years. The IRS will no longer issue annual revisions to these forms and instructions. All TOPS™ tax forms employ acid-free paper and heat-resistant inks to help you produce smudge-free, archival-safe tax forms with the scannable red ink required by the IRS for paper filing. Forms meet all IRS specifications. Compatible with QuickBooks® and other accounting software packages.\u003cbr\u003e\u003cb\u003ePackage Includes:\u003c\/b\u003e (100) Envelopes; (3) 1096 Summary \u0026amp; Transmittal Forms"}

1099-nec Tax Forms, Fiscal Year: 2021, Five-part Carbonless, 8.5 X 3.67, 3 Forms/sheet, 100 Forms Total

$40.61

1099-nec Tax Forms, Fiscal Year: 2021, Five-part Carbonless, 8.5 X 3.67, 3 Forms/sheet, 100 Forms Total

$40.61

1099-NEC forms can be used to report rents, royalties, prizes and awards, fishing boat proceeds, fees, commissions paid to non-employees, receipts of medical and health care payments.Package Includes: (100) Envelopes; (3) 1096 Summary & Transmittal Forms

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1098 Mortgage Interest Tax Form, Fiscal Year: 2021, One-part (no Copies), 8 X 5.5, 2 Forms/sheet, 50 Forms Total

$3.90

1098 Mortgage Interest Tax Form, Fiscal Year: 2021, One-part (no Copies), 8 X 5.5, 2 Forms/sheet, 50 Forms Total

$3.90

1098 Mortgage Interest Tax Forms detail the amount of interest and mortgage-related expenses paid on a mortgage during the tax year.

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Last Will And Testament Digital Download With Instructions, Inkjet/laser Printable, 8.5 X 11, Unlimited Number Of Forms

$20.02

Last Will And Testament Digital Download With Instructions, Inkjet/laser Printable, 8.5 X 11, Unlimited Number Of Forms

$20.02

Protect your loved ones and make your wishes known. Reviewed and approved by attorneys and industry experts, Last Will & Testament forms from Adams® Personal Legal collection allow you to name your beneficiaries and distribute your assets, and when relevant, name a guardian for your dependent children, create a children's...

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Last Will And Testament Digital Download With Instructions, Inkjet/laser Printable, 8.5 X 11, Unlimited Number Of Forms

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Residential Lease Form Sets With Instructions And Free Download, One-part (no Copies), 8.5 X 11, 4 Forms/set, 4 Sets/pack

$16.21

Residential Lease Form Sets With Instructions And Free Download, One-part (no Copies), 8.5 X 11, 4 Forms/set, 4 Sets/pack

$16.21

Create legally binding leases within your state without legalese or legal fees. Reviewed and approved by attorneys and industry experts, Adams® Residential Lease Form Sets provide everything needed to specify the rights and obligations of the landlord and tenant. In addition to a hard copy of the four-form set, simple,...

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Reviewed and approved by attorneys and industry experts, Adams® Residential Lease Form Sets provide everything needed to specify the rights and obligations of the landlord and tenant. In addition to a hard copy of the four-form set, simple, step-by-step instructions and a glossary of all relevant legal terms as well as digital downloads of the residential rental laws in each state and a digital copy of the printable four-form set are also included. Simply register the product with Adams® using the included authorization code and receive your free downloads. Developed with NOLO, the premium provider of DIY legal books and resources."}

Residential Lease Form Sets With Instructions And Free Download, One-part (no Copies), 8.5 X 11, 4 Forms/set, 4 Sets/pack

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Month-to-month Residential Rental Agreement Digital Download With Instructions, 8.5 X 11, Unlimited Number Of Forms

$16.21

Month-to-month Residential Rental Agreement Digital Download With Instructions, 8.5 X 11, Unlimited Number Of Forms

$16.21

Spell out the rights and obligations of both the landlord and tenant while avoiding legalese and legal fees. Reviewed and approved by attorneys and industry experts, Adams® Month-to-Month Residential Rental Agreements cover all terms and conditions, from security deposits to late charges, to ensure you remain compliant with your state's...

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Simply register the product with Adams® using the included authorization code and receive your download. 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Month-to-month Residential Rental Agreement Digital Download With Instructions, 8.5 X 11, Unlimited Number Of Forms

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Durable Power Of Attorney Digital Download With Instructions, 8.5 X 11, Unlimited Number Of Forms

$12.54

Durable Power Of Attorney Digital Download With Instructions, 8.5 X 11, Unlimited Number Of Forms

$12.54

Protect yourself and your loved ones in case of scenarios where you might be incapacitated or absent and appoint someone to handle your finances and legal affairs without legalese or legal fees. Reviewed and approved by attorneys and industry experts, Durable Power of Attorney forms from Adams® Personal Law collection...

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Durable Power Of Attorney Digital Download With Instructions, 8.5 X 11, Unlimited Number Of Forms

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Living Will And Healthcare Poa Form Kit With Instructions And Digital Download, 8.5 X 11, Unlimited Number Of Forms

$62.40

Living Will And Healthcare Poa Form Kit With Instructions And Digital Download, 8.5 X 11, Unlimited Number Of Forms

$62.40

Ensure your loved ones know and carry out your wishes regarding your end-of-life healthcare. Reviewed and approved by attorneys and industry experts, this comprehensive form kit from Adams® Personal Law collection provides everything you need to establish a Living Will and assign a Healthcare Power of Attorney. In addition to...

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Living Will And Healthcare Poa Form Kit With Instructions And Digital Download, 8.5 X 11, Unlimited Number Of Forms

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Last Will And Testament Digital Forms Kit With Manual And Estate Guide, Inkjet/laser, 8.5 X 11, Unlimited Number Of Forms

$11.72

Last Will And Testament Digital Forms Kit With Manual And Estate Guide, Inkjet/laser, 8.5 X 11, Unlimited Number Of Forms

$11.72

Protect and control your assets during your lifetime and after. Reviewed and approved by attorneys and industry experts, the Last Will & Testament Forms Kit from Adams® Personal Legal collection allows you to name your beneficiaries and distribute your assets, and when relevant, name a guardian for your dependent children,...

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Simply register the product with Adams® using the included authorization code to receive access. Legally valid in all 50 states, including the State of Louisiana. 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Last Will And Testament Digital Forms Kit With Manual And Estate Guide, Inkjet/laser, 8.5 X 11, Unlimited Number Of Forms

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Ub04 Hospital Insurance Claim Form For Laser Printers, One-part (no Copies), 8.5 X 11, 2,500 Forms Total

$199.52

Ub04 Hospital Insurance Claim Form For Laser Printers, One-part (no Copies), 8.5 X 11, 2,500 Forms Total

$199.52

Printed to Government Printing Office standards. OCR ink for scanning. American Medical Association (AMA) approved format.

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Ub04 Hospital Insurance Claim Form For Laser Printers, One-part (no Copies), 8.5 X 11, 2,500 Forms Total

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4-part 1099-misc Tax Form Kit With Security Envelopes And Tax Forms Helper, 2024, 8 X 5, 2 Forms/sheet, 10 Forms Total

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Cms-1500 Medicare/medicaid Forms For Laser Printers, One-part (no Copies), 8.5 X 11, 500 Forms Total

$40.68

Cms-1500 Medicare/medicaid Forms For Laser Printers, One-part (no Copies), 8.5 X 11, 500 Forms Total

$40.68

Expedite Medicare, Medicaid or private insurance benefits. NUCC, CMS and AMA approved format. (02/12) version. Printed front and back in red OCR ink for scanning.

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Cms-1500 Medicare/medicaid Forms For Laser Printers, One-part (no Copies), 8.5 X 11, 500 Forms Total

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4-part 1099-nec Tax Form Kit With Security Envelopes And Tax Forms Helper, 2024, 8.5 X 3.5, 3 Forms/sheet, 24 Forms Total

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4-part 1099-nec Tax Forms With Tax Forms Helper, Fiscal Year: 2024, Carbonless, 8.5 X 3.5, 3 Forms/sheet, 50 Forms Total

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4-part 1099-misc Tax Forms With Tax Forms Helper, 2024, Four-part Carbonless, 8.5 X 5.5, 2 Forms/sheet, 50 Forms Total

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4-part 1099-div Tax Forms With Tax Forms Helper, Fiscal Year: 2024, 4-part Carbonless, 8 X 5.5, 2 Forms/sheet, 24 Forms Total

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4-part W-2 Tax Forms With Tax Forms Helper, Fiscal Year: 2024, Four-part Carbonless, 8.5 X 5.5, 2 Forms/sheet, 50 Forms Total

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6-part W-2 Tax Forms With Tax Forms Helper, Fiscal Year: 2024, Six-part Carbonless, 8.5 X 5.5, 2 Forms/sheet, 50 Forms Total

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4-part 1099-int Tax Forms With Tax Forms Helper, Fiscal Year: 2024, 4-part Carbonless, 8 X 5.5, 2 Forms/sheet, 24 Forms Total

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6-part W-2 Tax Form Kit With Security Envelopes And Tax Forms Helper, 2024, 8 X 5.5, 2 Forms/sheet, 10 Forms Total

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Cms-1500 Medicare/medicaid Forms For Laser Printers, One-part (no Copies), 8.5 X 11, 250 Forms Total

$22.44

Cms-1500 Medicare/medicaid Forms For Laser Printers, One-part (no Copies), 8.5 X 11, 250 Forms Total

$22.44

Expedite Medicare, Medicaid or private insurance benefits. NUCC, CMS and AMA approved format. (02/12) version. Printed front and back in red OCR ink for scanning.

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Cms-1500 Medicare/medicaid Forms For Laser Printers, One-part (no Copies), 8.5 X 11, 250 Forms Total

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4-part 1099-nec Tax Form Kit With Security Envelopes And Tax Forms Helper, 2024, 8.5 X 3.66, 3 Forms/sheet, 15 Forms Total

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1099-nec + 1096 Tax Form Bundle, Inkjet/laser, Fiscal Year: 2023, 5-part, 8.5 X 3.67, 3 Forms/sheet, 24 Forms Total

$18.65

1099-nec + 1096 Tax Form Bundle, Inkjet/laser, Fiscal Year: 2023, 5-part, 8.5 X 3.67, 3 Forms/sheet, 24 Forms Total

$18.65

Tax form kits and bundles provide everything you need to report nonemployee compensation. Acid-free paper and heat-resistant ink produce smudge-free, archival-safe records.Package Includes: (3) 1096 Summary & Transmittal Forms; (1) Access Code for Tax Forms Helper Online

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1099-nec + 1096 Tax Form Bundle, Inkjet/laser, Fiscal Year: 2023, 5-part, 8.5 X 3.67, 3 Forms/sheet, 24 Forms Total

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6-part W-2 Tax Form Kit With Security Envelopes And Tax Forms Helper, 2024, 8.5 X 5.5, 2 Forms/sheet, 24 Forms Total

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Forms, Recordkeeping & Reference Materials