Per record, cheaper at volume.

One tier per checkout: the batch's standard record count sets the rate for every standard record in it. Specialty forms (5498, 5498-SA, 5498-ESA, 5498-QA, 3921, 3922 and 1042-S) are $5.00 each and don't count toward the tier. Corrections are free and don't count either. No subscription, no per-payer fee — you pay at checkout.