SOLUTION! CPP
Certified Payroll
Professional APA
Master Exam Practice
2024
,1) Which form is used for Determination of Employee
Work Status for Purposes of Federal Employment Taxes
and Income Tax Withholding?
A. Form I-9
B. Form SS-4
C. Form SS-5
D. Form SS-8 - answer ✅✅D
10) Under the reasonable basis test, which of the
following does not support an employer's treatment of
a worker as an independent contractor?
A. Past IRS employment tax audit
B. Published IRS rulings
C. Place of work
D. Private letter rulings - answer ✅✅C
100) When are employers required to mail copies of
Form W-4 to the IRS?
A. Claims more than 10 withholding allowances
B. Claims exempt from withholding
,C. IRS request it in writing
D. Claims 10 withholding allowances and is single -
answer ✅✅C
101) When is an employee not subject to FICA tax?
A. Over age of 70
B. Over age of 65
C. Over age of 59 1/2
D. None of the above - answer ✅✅D
102) What does OASDI stand for?
A. Old Age Survivors and Disability Insurance
B. Old Age Survivors and Disability Income
C. Old Age Severance and Disability Insurance
D. Old Age Severance and Disability Income - answer
✅✅A
103) Non qualified plans go in which box on the Form
W-2?
, A. Box 8
B. Box 9
C. Box 10
D. Box 11 - answer ✅✅D
104) In which box on Form W-2 should allocated tips be
reported?
A. Box 1
B. Box 1, 3 and 5
C. Box 1, 5 and 7
D. Box 8 - answer ✅✅D
105) An employee's gross for the year is 30,000 In which
box on Form W-2 must an employer provided
dependent care assistance be included when it exceeds
$5,000?
A. Box 1 and 10
B. Box 1, 3 and 5
C. Box 10
Certified Payroll
Professional APA
Master Exam Practice
2024
,1) Which form is used for Determination of Employee
Work Status for Purposes of Federal Employment Taxes
and Income Tax Withholding?
A. Form I-9
B. Form SS-4
C. Form SS-5
D. Form SS-8 - answer ✅✅D
10) Under the reasonable basis test, which of the
following does not support an employer's treatment of
a worker as an independent contractor?
A. Past IRS employment tax audit
B. Published IRS rulings
C. Place of work
D. Private letter rulings - answer ✅✅C
100) When are employers required to mail copies of
Form W-4 to the IRS?
A. Claims more than 10 withholding allowances
B. Claims exempt from withholding
,C. IRS request it in writing
D. Claims 10 withholding allowances and is single -
answer ✅✅C
101) When is an employee not subject to FICA tax?
A. Over age of 70
B. Over age of 65
C. Over age of 59 1/2
D. None of the above - answer ✅✅D
102) What does OASDI stand for?
A. Old Age Survivors and Disability Insurance
B. Old Age Survivors and Disability Income
C. Old Age Severance and Disability Insurance
D. Old Age Severance and Disability Income - answer
✅✅A
103) Non qualified plans go in which box on the Form
W-2?
, A. Box 8
B. Box 9
C. Box 10
D. Box 11 - answer ✅✅D
104) In which box on Form W-2 should allocated tips be
reported?
A. Box 1
B. Box 1, 3 and 5
C. Box 1, 5 and 7
D. Box 8 - answer ✅✅D
105) An employee's gross for the year is 30,000 In which
box on Form W-2 must an employer provided
dependent care assistance be included when it exceeds
$5,000?
A. Box 1 and 10
B. Box 1, 3 and 5
C. Box 10
