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Certified Payroll Professional Questions
Form SS-8 - Correct Answer-Determination of worker status for purpose
of federal employment taxes and income tax withholding. Can be filled
out by the business or worker.
Form W-4 - Correct Answer-Employees withholding allowance
certificate. Documents the amount of federal tax withholding.
Form SS-4 - Correct Answer-Application for employer identification
number.
Form 8233 - Correct Answer-Exemption from withholding on
compensation for independent personal services of a nonresident alien
individual. The purpose is to claim an exemption from the withholding
requirements.
Form 1096 - Correct Answer-Annual summary and transmittal of U.S.
information returns. It is used to summarize each type of information
return. A separate 1096 is to be filed with each group of returns. Forms
1097,1098,1099.
Form 1042-T - Correct Answer-Annual summary and transmittal of forms
1042-S. Summarize the income and taxes withheld amounts from all
corresponding forms.
Form 1042-S - Correct Answer-Foreign person's U.S. source income
subject to withholding. To report income subject to withholding for foreign
persons such as nonresident aliens, foreign partnerships, foreign
corporations, foreign estates and foreign trusts. Interests, rents, and
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royalties. Certain natural resource gains and certain gains on certain
intellectual property.
Form 1042 - Correct Answer-Annual withholding tax return for U.S.
source income of foreign persons. To report the amount of income tax
withholding on certain income paid to nonresident aliens, foreign
partnerships, foreign corporations, foreign estates and foreign trusts.
Form 1042 must be filed in any of the following criteria are met: Form
1042 is required to be filed or Gross investment income is paid to
taxable foreign private foundations or Specified federal procurement
payments are paid to any foreign person.
Form SS-5 - Correct Answer-Application for a Social Security Card.
Apply for a new card or a replacement card or to make an existing card.
Form 1099-R - Correct Answer-Distributions from Pensions, Annuities
Retirement or Profit-Sharing Plans, IRA's Insurance Contracts ($10 or
more)
Form 1099-MISC - Correct Answer-Miscellaneous Income is to report to
each recipient and the IRS. -Royalties no less than $10 -Payments $600
or more for Rents, Services, Prizes and Awards, Other income payments
and Attorneys.
Form W-9 - Correct Answer-Request for Taxpayer Identification Number
and Certification. The purpose is for the payer to obtain the correct
identification number.
Form W-2C - Correct Answer-Correct errors on W-2's. Only update
incorrect fields.
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Form W-3 - Correct Answer-Essentially the "Cover Sheet" for the
transmittal of Forms W-2. *250 or more forms, you must file electronic
(Form W-3 is not required for electronic filing)
Form W-3C - Correct Answer-Required whenever a Form W-2C (Copy
A) is filed in paper form.
Employee (Common Law Employee) - Correct Answer-Anyone who
performs services for you is your employee if you can control what will
be done and how it can be done
Independent Contractor - Correct Answer-The general rule is that an
individual is an independent contractor if the payer has the right to
control or direct only the result of the work and not what will be done and
how it is done.
Temporary Agency/Leased Employee - Correct Answer-Employees are
hired by temporary help services and send the workers to companies
who need employees. A leased employee is an employee whose service
is leased from a company that specializes in recruitment. All temp
agency employees are leased employees but the converse is not
necessarily true.
Worker Status - Correct Answer-Independent Contractor, Employee
(Common Law Employee), Statutory Employee, Statutory Non-
Employee
Obligations for Temporary Agency /Leased Employee - Correct Answer-
Payroll. Bookkeeping, Tax Deductions, Workers Comp and Fringe
Benefits
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Certified Payroll Professional Questions
Form SS-8 - Correct Answer-Determination of worker status for purpose
of federal employment taxes and income tax withholding. Can be filled
out by the business or worker.
Form W-4 - Correct Answer-Employees withholding allowance
certificate. Documents the amount of federal tax withholding.
Form SS-4 - Correct Answer-Application for employer identification
number.
Form 8233 - Correct Answer-Exemption from withholding on
compensation for independent personal services of a nonresident alien
individual. The purpose is to claim an exemption from the withholding
requirements.
Form 1096 - Correct Answer-Annual summary and transmittal of U.S.
information returns. It is used to summarize each type of information
return. A separate 1096 is to be filed with each group of returns. Forms
1097,1098,1099.
Form 1042-T - Correct Answer-Annual summary and transmittal of forms
1042-S. Summarize the income and taxes withheld amounts from all
corresponding forms.
Form 1042-S - Correct Answer-Foreign person's U.S. source income
subject to withholding. To report income subject to withholding for foreign
persons such as nonresident aliens, foreign partnerships, foreign
corporations, foreign estates and foreign trusts. Interests, rents, and
1
, 2
royalties. Certain natural resource gains and certain gains on certain
intellectual property.
Form 1042 - Correct Answer-Annual withholding tax return for U.S.
source income of foreign persons. To report the amount of income tax
withholding on certain income paid to nonresident aliens, foreign
partnerships, foreign corporations, foreign estates and foreign trusts.
Form 1042 must be filed in any of the following criteria are met: Form
1042 is required to be filed or Gross investment income is paid to
taxable foreign private foundations or Specified federal procurement
payments are paid to any foreign person.
Form SS-5 - Correct Answer-Application for a Social Security Card.
Apply for a new card or a replacement card or to make an existing card.
Form 1099-R - Correct Answer-Distributions from Pensions, Annuities
Retirement or Profit-Sharing Plans, IRA's Insurance Contracts ($10 or
more)
Form 1099-MISC - Correct Answer-Miscellaneous Income is to report to
each recipient and the IRS. -Royalties no less than $10 -Payments $600
or more for Rents, Services, Prizes and Awards, Other income payments
and Attorneys.
Form W-9 - Correct Answer-Request for Taxpayer Identification Number
and Certification. The purpose is for the payer to obtain the correct
identification number.
Form W-2C - Correct Answer-Correct errors on W-2's. Only update
incorrect fields.
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Form W-3 - Correct Answer-Essentially the "Cover Sheet" for the
transmittal of Forms W-2. *250 or more forms, you must file electronic
(Form W-3 is not required for electronic filing)
Form W-3C - Correct Answer-Required whenever a Form W-2C (Copy
A) is filed in paper form.
Employee (Common Law Employee) - Correct Answer-Anyone who
performs services for you is your employee if you can control what will
be done and how it can be done
Independent Contractor - Correct Answer-The general rule is that an
individual is an independent contractor if the payer has the right to
control or direct only the result of the work and not what will be done and
how it is done.
Temporary Agency/Leased Employee - Correct Answer-Employees are
hired by temporary help services and send the workers to companies
who need employees. A leased employee is an employee whose service
is leased from a company that specializes in recruitment. All temp
agency employees are leased employees but the converse is not
necessarily true.
Worker Status - Correct Answer-Independent Contractor, Employee
(Common Law Employee), Statutory Employee, Statutory Non-
Employee
Obligations for Temporary Agency /Leased Employee - Correct Answer-
Payroll. Bookkeeping, Tax Deductions, Workers Comp and Fringe
Benefits
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