CPP Certified Payroll Professional
APA Master Exam Practice
Questions and Answers Updated
2026
FormBSS-8B-
BAnswerDeterminationBofBWorkerBStatusBforBPurposesBofBFederalBEmploymentBTaxesBandBInc
omeBTaxBWithholding
FormBW-9B-
BAnswerFirst,BitBisBusedBbyBthirdBpartiesBtoBcollectBidentifyingBinformationBtoBhelpBfileBinfor
mationBreturnsBwithBtheBIRS.
TheBformBisBneverBactuallyBsentBtoBtheBIRS,BbutBisBmaintainedBbyBtheBpersonBwhoBfilesBthe
BinformationBreturnBforBverificationBpurposes.B
TheBinformationBonBtheBFormBW-9BandBtheBpaymentBmadeBareBreportedBonBaBFormB1099.
TheBsecondBpurposeBisBtoBhelpBtheBpayeeBavoidBbackupBwithholding.BTheBpayerBmustBcollect
BwithholdingBtaxesBonBcertainBreportableBpaymentsBforBtheBIRS.BHowever,BifBtheBpayeeBcertif
iesBonBtheBW-
9BtheyBareBnotBsubjectBtoBbackupBwithholdingBtheyBgenerallyBreceiveBtheBfullBpaymentBdueB
themBfromBtheBpayer.BThisBisBsimilarBtoBtheBwithholdingBexemptionsBcertificationsBfoundBonB
FormBW-4BforBemployees.
FormBSS-5B-BAnswerApplyBforBanBoriginalBSocialBSecurityBcard
ApplyBforBaBreplacementBSocialBSecurityBcard
ChangeBorBcorrectBinformationBonByourBSocialBSecurityBnumberBrecord
FormBSS-4B-BAnswerApplicationBforBEmployerBIdentificationBNumberB(EIN)
AccountingBequationB(BalanceBSheet)B-BAnswerAssetsB=BLiabilitiesB+BCapital
AssetsB-BLiabilitiesB=B(Shareholders'BorBOwners'BEquity)
,AssetB(DebitBorBCreditBNormalBBalance?)B-BAnswerDebit
ExpenseB(DebitBorBCreditBNormalBBalance?)B-BAnswerDebit
LiabilityB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
CapitalB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
OwnersBEquityB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
RevenueB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
EscheatBlawsB-BAnswerReferBtoBunclaimedBpropertyBobligations.BCompaniesBwhoBissueBchecks-
forBwages,Bpayroll,BemployeeBcommissions,BreturnableBgarnishments,BdeferredBcompensation,B
payrollBservicesBorBbonuseshaveBaBpotentialB(andBprobable)BunclaimedBpropertyBobligation.
ScheduleBDB(FormB941)B-
BAnswertoBexplainBcertainBdiscrepanciesB(causedBbyBacquisitions,BstatutoryBmergers,BandBcons
olidations)BbetweenBFormsBW-
2,BWageBandBTaxBStatementB(CopyBA),BandBFormsB941,BEmployer'sBQUARTERLYBFederalBTaxBR
eturn,BforBtheBtotalsBofBsocialBsecurityBwages,BMedicareBwagesBandBtips,BsocialBsecurityBtips,
BfederalBincomeBtaxBwithheld,BandBadvanceBearnedBincomeBcreditB(EIC)Bpayments
WorkweekBforB14BandB15-year-oldsB-
BAnswerOutsideBschoolBhours,BandBonBschoolBdaysBincludingBFridays,BnoBmoreBthanB3Bhours.
NoBmoreBthanB8BhoursBonBaBnon-schoolBday.
WhenBschoolBisBinBsession,BnoBmoreBthanB18BhoursBperBweek.
NoBmoreBthanB40BhoursBduringBaBweekBwhenBschoolBisBout.
BetweenBtheBhoursBofB7Ba.m.BAndB7Bp.m,BextendedBtoB9Bp.m.BBetweenBJuneB1BandBLaborB
Day.
1)BWhichBformBisBusedBforBDeterminationBofBEmployeeBWorkBStatusBforBPurposesBofBFederal
BEmploymentBTaxesBandBIncomeBTaxBWithholding?B
A.BFormBI-9B
,B.BFormBSS-4B
C.BFormBSS-5B
D.BFormBSS-8B-BAnswerD
2)BWhatBamountBmustBanBindependentBcontractorBbeBpaidBforBservicesBrenderedBbeforeBanB
employerBisBobligatedBtoBgiveBthemBaB1099-MISC?B
A.BOnceBtotalBreachesB$600BorBmoreB
B.BTotalBpaymentsBreachB$600BorBmoreBforBcompany'sBfiscalByearB
C.BTotalBpaymentsBreachB$600BorBmoreBforBcalendarByearB
D.BAnyBindividualBpaymentBmakesBduringBcalendarByearBexceedingB$600B-BAnswerC
3)BQualifiedBrealBestateBagentsBandBdirectBsellersBareBwhichBofBtheBfollowing?B
A.BStatutoryBEmployeesB
B.BStatutoryBNonemployeesB
C.BEmployeesB
D.BIndependentBContractorsB-BAnswerB
4)BUnderBtheBcommonBlawBtest,BtheBIRSBexaminersBareBtoBgroupBtheBevidenceBtheyBgatherB
intoBthreeBgeneralBtypesBorB"categories"BWhichBofBtheBfollowingBisBnotBoneBofBthem?B
A.BBehavioralBcontrolB
B.BFinancialBcontrolB
C.BLocationBofBworkB
D.BRelationshipBofBtheBpartiesB-BAnswerC
5)BWhichBofBtheBfollowingBisBnotBregulatedBbyBtheBFLSA?B
A.BChildBlaborB
B.BOvertimeBpayB
C.BMinimumBWageBRatesB
D.B8BhourBworkBdayB-BAnswerD
6)BAgent-drivers,Bcommission-driversBandBfull-
timeBlifeBinsuranceBsalespersonsBareBwhichBofBtheBfollowing?B
, A.BStatutoryBEmployeesB
B.BStatutoryBNonemployeesB
C.BEmployeesB
D.BIndependentBContractorsB-BAnswerA
7)BThereBareBthreeBpartsBofBtheBABCBtest,BwhichBisBnotBoneBofBthem?B
A.BBusiness-unusualBand/BorBawayB
B.BRiskBofBlossB
C.BCustomarilyBindependentBcontractorB
D.BAbsenceBofBcontrolB-BAnswerB
8)BUnderBtheBfederalBnewBhireBreportingBrequirementBhowBmanyBdaysBdoesBanBemployerBha
veBafterBhireBdate?B
A.B10BdaysB
B.B20BdaysB
C.B30BdaysB
D.B40BdaysB-BAnswerB
9)BWhatBisBFormBI-9BusedBfor?B
A.BApplicationBforBEmployerBIdentificationBNumberB
B.BDeterminationBofBEmployeeBWorkBStatusB
C.BApplicationBforBIRSBIndividualBTaxpayerB
D.BEmploymentBEligibilityBVerificationB-BAnswerD
10)BUnderBtheBreasonableBbasisBtest,BwhichBofBtheBfollowingBdoesBnotBsupportBanBemployer'
sBtreatmentBofBaBworkerBasBanBindependentBcontractor?B
A.BPastBIRSBemploymentBtaxBauditB
B.BPublishedBIRSBrulingsB
C.BPlaceBofBworkB
D.BPrivateBletterBrulingsB-BAnswerC
11)BWhatBdoesBFLSABstandBfor?B
APA Master Exam Practice
Questions and Answers Updated
2026
FormBSS-8B-
BAnswerDeterminationBofBWorkerBStatusBforBPurposesBofBFederalBEmploymentBTaxesBandBInc
omeBTaxBWithholding
FormBW-9B-
BAnswerFirst,BitBisBusedBbyBthirdBpartiesBtoBcollectBidentifyingBinformationBtoBhelpBfileBinfor
mationBreturnsBwithBtheBIRS.
TheBformBisBneverBactuallyBsentBtoBtheBIRS,BbutBisBmaintainedBbyBtheBpersonBwhoBfilesBthe
BinformationBreturnBforBverificationBpurposes.B
TheBinformationBonBtheBFormBW-9BandBtheBpaymentBmadeBareBreportedBonBaBFormB1099.
TheBsecondBpurposeBisBtoBhelpBtheBpayeeBavoidBbackupBwithholding.BTheBpayerBmustBcollect
BwithholdingBtaxesBonBcertainBreportableBpaymentsBforBtheBIRS.BHowever,BifBtheBpayeeBcertif
iesBonBtheBW-
9BtheyBareBnotBsubjectBtoBbackupBwithholdingBtheyBgenerallyBreceiveBtheBfullBpaymentBdueB
themBfromBtheBpayer.BThisBisBsimilarBtoBtheBwithholdingBexemptionsBcertificationsBfoundBonB
FormBW-4BforBemployees.
FormBSS-5B-BAnswerApplyBforBanBoriginalBSocialBSecurityBcard
ApplyBforBaBreplacementBSocialBSecurityBcard
ChangeBorBcorrectBinformationBonByourBSocialBSecurityBnumberBrecord
FormBSS-4B-BAnswerApplicationBforBEmployerBIdentificationBNumberB(EIN)
AccountingBequationB(BalanceBSheet)B-BAnswerAssetsB=BLiabilitiesB+BCapital
AssetsB-BLiabilitiesB=B(Shareholders'BorBOwners'BEquity)
,AssetB(DebitBorBCreditBNormalBBalance?)B-BAnswerDebit
ExpenseB(DebitBorBCreditBNormalBBalance?)B-BAnswerDebit
LiabilityB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
CapitalB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
OwnersBEquityB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
RevenueB(DebitBorBCreditBNormalBBalance?)B-BAnswerCredit
EscheatBlawsB-BAnswerReferBtoBunclaimedBpropertyBobligations.BCompaniesBwhoBissueBchecks-
forBwages,Bpayroll,BemployeeBcommissions,BreturnableBgarnishments,BdeferredBcompensation,B
payrollBservicesBorBbonuseshaveBaBpotentialB(andBprobable)BunclaimedBpropertyBobligation.
ScheduleBDB(FormB941)B-
BAnswertoBexplainBcertainBdiscrepanciesB(causedBbyBacquisitions,BstatutoryBmergers,BandBcons
olidations)BbetweenBFormsBW-
2,BWageBandBTaxBStatementB(CopyBA),BandBFormsB941,BEmployer'sBQUARTERLYBFederalBTaxBR
eturn,BforBtheBtotalsBofBsocialBsecurityBwages,BMedicareBwagesBandBtips,BsocialBsecurityBtips,
BfederalBincomeBtaxBwithheld,BandBadvanceBearnedBincomeBcreditB(EIC)Bpayments
WorkweekBforB14BandB15-year-oldsB-
BAnswerOutsideBschoolBhours,BandBonBschoolBdaysBincludingBFridays,BnoBmoreBthanB3Bhours.
NoBmoreBthanB8BhoursBonBaBnon-schoolBday.
WhenBschoolBisBinBsession,BnoBmoreBthanB18BhoursBperBweek.
NoBmoreBthanB40BhoursBduringBaBweekBwhenBschoolBisBout.
BetweenBtheBhoursBofB7Ba.m.BAndB7Bp.m,BextendedBtoB9Bp.m.BBetweenBJuneB1BandBLaborB
Day.
1)BWhichBformBisBusedBforBDeterminationBofBEmployeeBWorkBStatusBforBPurposesBofBFederal
BEmploymentBTaxesBandBIncomeBTaxBWithholding?B
A.BFormBI-9B
,B.BFormBSS-4B
C.BFormBSS-5B
D.BFormBSS-8B-BAnswerD
2)BWhatBamountBmustBanBindependentBcontractorBbeBpaidBforBservicesBrenderedBbeforeBanB
employerBisBobligatedBtoBgiveBthemBaB1099-MISC?B
A.BOnceBtotalBreachesB$600BorBmoreB
B.BTotalBpaymentsBreachB$600BorBmoreBforBcompany'sBfiscalByearB
C.BTotalBpaymentsBreachB$600BorBmoreBforBcalendarByearB
D.BAnyBindividualBpaymentBmakesBduringBcalendarByearBexceedingB$600B-BAnswerC
3)BQualifiedBrealBestateBagentsBandBdirectBsellersBareBwhichBofBtheBfollowing?B
A.BStatutoryBEmployeesB
B.BStatutoryBNonemployeesB
C.BEmployeesB
D.BIndependentBContractorsB-BAnswerB
4)BUnderBtheBcommonBlawBtest,BtheBIRSBexaminersBareBtoBgroupBtheBevidenceBtheyBgatherB
intoBthreeBgeneralBtypesBorB"categories"BWhichBofBtheBfollowingBisBnotBoneBofBthem?B
A.BBehavioralBcontrolB
B.BFinancialBcontrolB
C.BLocationBofBworkB
D.BRelationshipBofBtheBpartiesB-BAnswerC
5)BWhichBofBtheBfollowingBisBnotBregulatedBbyBtheBFLSA?B
A.BChildBlaborB
B.BOvertimeBpayB
C.BMinimumBWageBRatesB
D.B8BhourBworkBdayB-BAnswerD
6)BAgent-drivers,Bcommission-driversBandBfull-
timeBlifeBinsuranceBsalespersonsBareBwhichBofBtheBfollowing?B
, A.BStatutoryBEmployeesB
B.BStatutoryBNonemployeesB
C.BEmployeesB
D.BIndependentBContractorsB-BAnswerA
7)BThereBareBthreeBpartsBofBtheBABCBtest,BwhichBisBnotBoneBofBthem?B
A.BBusiness-unusualBand/BorBawayB
B.BRiskBofBlossB
C.BCustomarilyBindependentBcontractorB
D.BAbsenceBofBcontrolB-BAnswerB
8)BUnderBtheBfederalBnewBhireBreportingBrequirementBhowBmanyBdaysBdoesBanBemployerBha
veBafterBhireBdate?B
A.B10BdaysB
B.B20BdaysB
C.B30BdaysB
D.B40BdaysB-BAnswerB
9)BWhatBisBFormBI-9BusedBfor?B
A.BApplicationBforBEmployerBIdentificationBNumberB
B.BDeterminationBofBEmployeeBWorkBStatusB
C.BApplicationBforBIRSBIndividualBTaxpayerB
D.BEmploymentBEligibilityBVerificationB-BAnswerD
10)BUnderBtheBreasonableBbasisBtest,BwhichBofBtheBfollowingBdoesBnotBsupportBanBemployer'
sBtreatmentBofBaBworkerBasBanBindependentBcontractor?B
A.BPastBIRSBemploymentBtaxBauditB
B.BPublishedBIRSBrulingsB
C.BPlaceBofBworkB
D.BPrivateBletterBrulingsB-BAnswerC
11)BWhatBdoesBFLSABstandBfor?B
