5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
CPP Certified Payroll Professional APA Master
Exam Practice COMPLETE QUESTIONS AND
ANSWERS | ALREADY PASSED | 2025 LATEST!!
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Terms in this set (406)
Determination of Worker Status for Purposes of
Form SS-8 Federal Employment Taxes and Income Tax
Withholding
First, it is used by third parties to collect identifying
information to help file information returns with the
IRS.
The form is never actually sent to the IRS, but is
maintained by the person who files the information
return for verification purposes.
The information on the Form W-9 and the payment
Form W-9 made are reported on a Form 1099.
The second purpose is to help the payee avoid
backup withholding. The payer must collect
withholding taxes on certain reportable payments for
the IRS. However, if the payee certifies on the W-9
they are not subject to backup withholding they
generally receive the full payment due them from the
payer. This is similar to the withholding exemptions
certifications found on Form W-4 for employees.
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,5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
Apply for an original Social Security card
Apply for a replacement Social Security card
Form SS-5
Change or correct information on your Social Security
number record
Form SS-4 Application for Employer Identification Number (EIN)
Accounting equation Assets = Liabilities + Capital
(Balance Sheet) Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Debit
Normal Balance?)
Expense (Debit or Credit Debit
Normal Balance?)
Liability (Debit or Credit Credit
Normal Balance?)
Capital (Debit or Credit Credit
Normal Balance?)
Owners Equity (Debit or Credit
Credit Normal Balance?)
Revenue (Debit or Credit Credit
Normal Balance?)
Refer to unclaimed property obligations. Companies
who issue checks-for wages, payroll, employee
commissions, returnable garnishments, deferred
Escheat laws
compensation, payroll services or bonuseshave a
potential (and probable) unclaimed property
obligation.
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,5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
to explain certain discrepancies (caused by
acquisitions, statutory mergers, and consolidations)
between Forms W-2, Wage and Tax Statement (Copy
A), and Forms 941, Employer's QUARTERLY Federal
Schedule D (Form 941)
Tax Return, for the totals of social security wages,
Medicare wages and tips, social security tips, federal
income tax withheld, and advance earned income
credit (EIC) payments
Outside school hours, and on school days including
Fridays, no more than 3 hours.
No more than 8 hours on a non-school day.
When school is in session, no more than 18 hours per
Workweek for 14 and 15-
week.
year-olds
No more than 40 hours during a week when school is
out.
Between the hours of 7 a.m. And 7 p.m, extended to 9
p.m. Between June 1 and Labor Day.
1) Which form is used for D
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
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, 5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
2) What amount must an C
independent contractor
be paid for services
rendered before an
employer is obligated to
give them a 1099-MISC?
A. Once total reaches
$600 or more
B. Total payments reach
$600 or more for
company's fiscal year
C. Total payments reach
$600 or more for calendar
year
D. Any individual payment
makes during calendar
year exceeding $600
3) Qualified real estate B
agents and direct sellers
are which of the
following?
A. Statutory Employees
B. Statutory
Nonemployees
C. Employees
D. Independent
Contractors
https://quizlet.com/1049299052/cpp-certified-payroll-professional-apa-master-exam-practice-complete-questions-and-answers-already-passed-2025… 4/121
CPP Certified Payroll Professional APA Master
Exam Practice COMPLETE QUESTIONS AND
ANSWERS | ALREADY PASSED | 2025 LATEST!!
Save
Terms in this set (406)
Determination of Worker Status for Purposes of
Form SS-8 Federal Employment Taxes and Income Tax
Withholding
First, it is used by third parties to collect identifying
information to help file information returns with the
IRS.
The form is never actually sent to the IRS, but is
maintained by the person who files the information
return for verification purposes.
The information on the Form W-9 and the payment
Form W-9 made are reported on a Form 1099.
The second purpose is to help the payee avoid
backup withholding. The payer must collect
withholding taxes on certain reportable payments for
the IRS. However, if the payee certifies on the W-9
they are not subject to backup withholding they
generally receive the full payment due them from the
payer. This is similar to the withholding exemptions
certifications found on Form W-4 for employees.
https://quizlet.com/1049299052/cpp-certified-payroll-professional-apa-master-exam-practice-complete-questions-and-answers-already-passed-2025… 1/121
,5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
Apply for an original Social Security card
Apply for a replacement Social Security card
Form SS-5
Change or correct information on your Social Security
number record
Form SS-4 Application for Employer Identification Number (EIN)
Accounting equation Assets = Liabilities + Capital
(Balance Sheet) Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Debit
Normal Balance?)
Expense (Debit or Credit Debit
Normal Balance?)
Liability (Debit or Credit Credit
Normal Balance?)
Capital (Debit or Credit Credit
Normal Balance?)
Owners Equity (Debit or Credit
Credit Normal Balance?)
Revenue (Debit or Credit Credit
Normal Balance?)
Refer to unclaimed property obligations. Companies
who issue checks-for wages, payroll, employee
commissions, returnable garnishments, deferred
Escheat laws
compensation, payroll services or bonuseshave a
potential (and probable) unclaimed property
obligation.
https://quizlet.com/1049299052/cpp-certified-payroll-professional-apa-master-exam-practice-complete-questions-and-answers-already-passed-2025… 2/121
,5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
to explain certain discrepancies (caused by
acquisitions, statutory mergers, and consolidations)
between Forms W-2, Wage and Tax Statement (Copy
A), and Forms 941, Employer's QUARTERLY Federal
Schedule D (Form 941)
Tax Return, for the totals of social security wages,
Medicare wages and tips, social security tips, federal
income tax withheld, and advance earned income
credit (EIC) payments
Outside school hours, and on school days including
Fridays, no more than 3 hours.
No more than 8 hours on a non-school day.
When school is in session, no more than 18 hours per
Workweek for 14 and 15-
week.
year-olds
No more than 40 hours during a week when school is
out.
Between the hours of 7 a.m. And 7 p.m, extended to 9
p.m. Between June 1 and Labor Day.
1) Which form is used for D
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
https://quizlet.com/1049299052/cpp-certified-payroll-professional-apa-master-exam-practice-complete-questions-and-answers-already-passed-2025… 3/121
, 5/29/25, 9:53 AM CPP Certified Payroll Professional APA Master Exam Practice COMPLETE QUESTIONS AND ANSWERS | ALREADY PASSED | 2…
2) What amount must an C
independent contractor
be paid for services
rendered before an
employer is obligated to
give them a 1099-MISC?
A. Once total reaches
$600 or more
B. Total payments reach
$600 or more for
company's fiscal year
C. Total payments reach
$600 or more for calendar
year
D. Any individual payment
makes during calendar
year exceeding $600
3) Qualified real estate B
agents and direct sellers
are which of the
following?
A. Statutory Employees
B. Statutory
Nonemployees
C. Employees
D. Independent
Contractors
https://quizlet.com/1049299052/cpp-certified-payroll-professional-apa-master-exam-practice-complete-questions-and-answers-already-passed-2025… 4/121
