Certified Payroll Professional
Questions and Answers 2026
Form SS-8 - AnswerDetermination 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 - AnswerEmployees withholding allowance certificate. Documents the amount of federal
tax withholding.
Form SS-4 - AnswerApplication for employer identification number.
Form 8233 - AnswerExemption 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 - AnswerAnnual 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 - AnswerAnnual summary and transmittal of forms 1042-S. Summarize the income and
taxes withheld amounts from all corresponding forms.
Form 1042-S - AnswerForeign person's U.S. source income subject to withholding. To report income
subject to withholding for foreign persons such as non resident aliens, foreign partnerships, foreign
corporations, foreign estates and foreign trusts. Interests, rents, and royalties. Certain natural
resource gains and certain gains on certain intellectual property.
Form 1042 - AnswerAnnual withholding tax return for U.S. source income of foreign persons.To
report the amount of income tax withholding on certain income paid to non resident 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 - AnswerApplication for a Social Security Card. Apply for a new card or a replacement card
or to make an existing card.
, Form 1099-R - AnswerDistributions From Pensions, Annuities Retirement or Profit-Sharing Plans,
IRA's Insurance Contracts ($10 or more)
Form 1099-MISC - AnswerMiscellaneous 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 - AnswerRequest for Taxpayer Identification Number and Certification. The purpose is for
the payer to obtain the correct identification number.
Form W-2C - AnswerCorrect errors on W-2's. Only update incorrect fields.
Form W-3 - AnswerEssentially 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 - AnswerRequired whenever a Form W-2C (Copy A) is filed in paper form.
Employee(Common Law Employee) - AnswerAnyone who performs services for you is your employee
if you can control what will be done and how it can be done
Independent Contractor - AnswerThe 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 - AnswerEmployees 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 - AnswerIndependent Contractor, Employee (Common Law Employee), Statutory
Employee, Statutory Non-Employee
Obligations for Temporary Agency /Leased Employee - AnswerPayroll. Bookkeeping,Tax Deductions,
Workers Comp and Fringe Benefits
Questions and Answers 2026
Form SS-8 - AnswerDetermination 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 - AnswerEmployees withholding allowance certificate. Documents the amount of federal
tax withholding.
Form SS-4 - AnswerApplication for employer identification number.
Form 8233 - AnswerExemption 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 - AnswerAnnual 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 - AnswerAnnual summary and transmittal of forms 1042-S. Summarize the income and
taxes withheld amounts from all corresponding forms.
Form 1042-S - AnswerForeign person's U.S. source income subject to withholding. To report income
subject to withholding for foreign persons such as non resident aliens, foreign partnerships, foreign
corporations, foreign estates and foreign trusts. Interests, rents, and royalties. Certain natural
resource gains and certain gains on certain intellectual property.
Form 1042 - AnswerAnnual withholding tax return for U.S. source income of foreign persons.To
report the amount of income tax withholding on certain income paid to non resident 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 - AnswerApplication for a Social Security Card. Apply for a new card or a replacement card
or to make an existing card.
, Form 1099-R - AnswerDistributions From Pensions, Annuities Retirement or Profit-Sharing Plans,
IRA's Insurance Contracts ($10 or more)
Form 1099-MISC - AnswerMiscellaneous 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 - AnswerRequest for Taxpayer Identification Number and Certification. The purpose is for
the payer to obtain the correct identification number.
Form W-2C - AnswerCorrect errors on W-2's. Only update incorrect fields.
Form W-3 - AnswerEssentially 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 - AnswerRequired whenever a Form W-2C (Copy A) is filed in paper form.
Employee(Common Law Employee) - AnswerAnyone who performs services for you is your employee
if you can control what will be done and how it can be done
Independent Contractor - AnswerThe 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 - AnswerEmployees 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 - AnswerIndependent Contractor, Employee (Common Law Employee), Statutory
Employee, Statutory Non-Employee
Obligations for Temporary Agency /Leased Employee - AnswerPayroll. Bookkeeping,Tax Deductions,
Workers Comp and Fringe Benefits
