Certified Payroll
Professional (CPP) Section 1
Which of the following forms may be completed and submitted to the IRS to
determine the employment status of an individual for federal income and employment
tax purposes? - Correct Answer-Form SS-8
Which of the following forms must be submitted to an independent contractor (who is
paid at least $600) after the end of the year for services performed during that year? -
Correct Answer-Form 1099-NEC
All of the following types of evidence support an employer's treatment of a worker as
an independent contractor under the "reasonable basis" test except: - Correct Answer-
Place of work
All of the following facts and circumstances would be typical of an independent
contractor except: - Correct Answer-Paid by the hour
Each of the following individuals would be classified as an employee except: -
Correct Answer-Attorney (solo practitioner)
All of the following workers are statutory employees except: - Correct Answer-
Qualified real estate agents
Full-time life insurance salespersons paid solely by commission are exempt from: -
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Correct Answer-FUTA tax
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If an employer fails to withhold social security and Medicare taxes from a worker it
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misclassifies as an independent contractor and does not file a Form W-2 or a Form
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1099 for that worker, what penalty may the IRS impose? - Correct Answer-40% of
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the employee's share of social security and Medicare taxes
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Professional (CPP) Section 1
Which of the following forms may be completed and submitted to the IRS to
determine the employment status of an individual for federal income and employment
tax purposes? - Correct Answer-Form SS-8
Which of the following forms must be submitted to an independent contractor (who is
paid at least $600) after the end of the year for services performed during that year? -
Correct Answer-Form 1099-NEC
All of the following types of evidence support an employer's treatment of a worker as
an independent contractor under the "reasonable basis" test except: - Correct Answer-
Place of work
All of the following facts and circumstances would be typical of an independent
contractor except: - Correct Answer-Paid by the hour
Each of the following individuals would be classified as an employee except: -
Correct Answer-Attorney (solo practitioner)
All of the following workers are statutory employees except: - Correct Answer-
Qualified real estate agents
Full-time life insurance salespersons paid solely by commission are exempt from: -
g g g g g g g g g g g g
Correct Answer-FUTA tax
g g
If an employer fails to withhold social security and Medicare taxes from a worker it
g g g g g g g g g g g g g g g
misclassifies as an independent contractor and does not file a Form W-2 or a Form
g g g g g g g g g g g g g g g
1099 for that worker, what penalty may the IRS impose? - Correct Answer-40% of
g g g g g g g g g g g g g g
the employee's share of social security and Medicare taxes
g g g g g g g g
