2025-2026 CPP CERTIFIED PAYROLL PROFESSIONAL
APA MASTER EXAM
PRACTICE|400+Qs&As|A+GRADE
1) Which form is used for 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
D
2) What amount must an 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
C
,3) Qualified real estate agents and direct sellers are which of the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
B
4) Under the common law test, the IRS examiners are to group the evidence
they gather into three general types or "categories" Which of the following is
not one of them?
A. Behavioral control
B. Financial control
C. Location of work
D. Relationship of the parties
C
5) Which of the following is not regulated by the FLSA?
A. Child labor
B. Overtime pay
C. Minimum Wage Rates
D. 8 hour work day
,D
6) Agent-drivers, commission-drivers and full-time life insurance salespersons
are which of the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
A
7) There are three parts of the ABC test, which is not one of them?
A. Business-unusual and/ or away
B. Risk of loss
C. Customarily independent contractor
D. Absence of control
B
8) Under the federal new hire reporting requirement how many days does an
employer have after hire date?
A. 10 days
, B. 20 days
C. 30 days
D. 40 days
B
9) What is Form I-9 used for?
A. Application for Employer Identification Number
B. Determination of Employee Work Status
C. Application for IRS Individual Taxpayer
D. Employment Eligibility Verification
D
10) Under the reasonable basis test, which of the following does not support
an employer's treatment of a worker as an independent contractor?
A. Past IRS employment tax audit
B. Published IRS rulings
C. Place of work
D. Private letter rulings
C
11) What does FLSA stand for?
A. Federal Labor Standards Act
APA MASTER EXAM
PRACTICE|400+Qs&As|A+GRADE
1) Which form is used for 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
D
2) What amount must an 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
C
,3) Qualified real estate agents and direct sellers are which of the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
B
4) Under the common law test, the IRS examiners are to group the evidence
they gather into three general types or "categories" Which of the following is
not one of them?
A. Behavioral control
B. Financial control
C. Location of work
D. Relationship of the parties
C
5) Which of the following is not regulated by the FLSA?
A. Child labor
B. Overtime pay
C. Minimum Wage Rates
D. 8 hour work day
,D
6) Agent-drivers, commission-drivers and full-time life insurance salespersons
are which of the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
A
7) There are three parts of the ABC test, which is not one of them?
A. Business-unusual and/ or away
B. Risk of loss
C. Customarily independent contractor
D. Absence of control
B
8) Under the federal new hire reporting requirement how many days does an
employer have after hire date?
A. 10 days
, B. 20 days
C. 30 days
D. 40 days
B
9) What is Form I-9 used for?
A. Application for Employer Identification Number
B. Determination of Employee Work Status
C. Application for IRS Individual Taxpayer
D. Employment Eligibility Verification
D
10) Under the reasonable basis test, which of the following does not support
an employer's treatment of a worker as an independent contractor?
A. Past IRS employment tax audit
B. Published IRS rulings
C. Place of work
D. Private letter rulings
C
11) What does FLSA stand for?
A. Federal Labor Standards Act
