CPP CERTIFIED PAYROLL
PROFESSIONAL APA MASTER EXAM
PRACTICE ALL GRADED A+
Form xSS-8 x- xcorrect xanswers x-Determination xof xWorker xStatus xfor xPurposes xof
xFederal xEmployment xTaxes xand xIncome xTax xWithholding
Form xW-9 x- xcorrect xanswers x-First, xit xis xused xby xthird xparties xto xcollect
xidentifying xinformation xto xhelp xfile xinformation xreturns xwith xthe xIRS.
The xform xis xnever xactually xsent xto xthe xIRS, xbut xis xmaintained xby xthe xperson
xwho xfiles xthe xinformation xreturn xfor xverification xpurposes. x
The xinformation xon xthe xForm xW-9 xand xthe xpayment xmade xare xreported xon xa
xForm x1099.
,The xsecond xpurpose xis xto xhelp xthe xpayee xavoid xbackup xwithholding. xThe xpayer
xmust xcollect xwithholding xtaxes xon xcertain xreportable xpayments xfor xthe xIRS.
xHowever, xif xthe xpayee xcertifies xon xthe xW-9 xthey xare xnot xsubject xto xbackup
xwithholding xthey xgenerally xreceive xthe xfull xpayment xdue xthem xfrom xthe xpayer.
xThis xis xsimilar xto xthe xwithholding xexemptions xcertifications xfound xon xForm xW-4
xfor xemployees.
Form xSS-5 x- xcorrect xanswers x-Apply xfor xan xoriginal xSocial xSecurity xcard
Apply xfor xa xreplacement xSocial xSecurity xcard
Change xor xcorrect xinformation xon xyour xSocial xSecurity xnumber xrecord
Form xSS-4 x- xcorrect xanswers x-Application xfor xEmployer xIdentification xNumber
x(EIN)
Accounting xequation x(Balance xSheet) x- xcorrect xanswers x-Assets x= xLiabilities x+
xCapital
Assets x- xLiabilities x= x(Shareholders' xor xOwners' xEquity)
Asset x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Debit
Expense x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Debit
Liability x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Capital x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Owners xEquity x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Revenue x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Escheat xlaws x- xcorrect xanswers x-Refer xto xunclaimed xproperty xobligations.
xCompanies xwho xissue xchecks-for xwages, xpayroll, xemployee xcommissions,
xreturnable xgarnishments, xdeferred xcompensation, xpayroll xservices xor xbonuseshave
xa xpotential x(and xprobable) xunclaimed xproperty xobligation.
Schedule xD x(Form x941) x- xcorrect xanswers x-to xexplain xcertain xdiscrepancies
x(caused xby xacquisitions, xstatutory xmergers, xand xconsolidations) xbetween xForms
xW-2, xWage xand xTax xStatement x(Copy xA), xand xForms x941, xEmployer's
xQUARTERLY xFederal xTax xReturn, xfor xthe xtotals xof xsocial xsecurity xwages,
xMedicare xwages xand xtips, xsocial xsecurity xtips, xfederal xincome xtax xwithheld, xand
xadvance xearned xincome xcredit x(EIC) xpayments
Workweek xfor x14 xand x15-year-olds x- xcorrect xanswers x-Outside xschool xhours, xand
xon xschool xdays xincluding xFridays, xno xmore xthan x3 xhours.
No xmore xthan x8 xhours xon xa xnon-school xday.
,When xschool xis xin xsession, xno xmore xthan x18 xhours xper xweek.
No xmore xthan x40 xhours xduring xa xweek xwhen xschool xis xout.
Between xthe xhours xof x7 xa.m. xAnd x7 xp.m, xextended xto x9 xp.m. xBetween xJune x1
xand xLabor xDay.
1) xWhich xform xis xused xfor xDetermination xof xEmployee xWork xStatus xfor xPurposes
xof xFederal xEmployment xTaxes xand xIncome xTax xWithholding? x
A. xForm xI-9 x
B. xForm xSS-4 x
C. xForm xSS-5 x
D. xForm xSS-8 x- xcorrect xanswers x-D
2) xWhat xamount xmust xan xindependent xcontractor xbe xpaid xfor xservices xrendered
xbefore xan xemployer xis xobligated xto xgive xthem xa x1099-MISC? x
A. xOnce xtotal xreaches x$600 xor xmore x
B. xTotal xpayments xreach x$600 xor xmore xfor xcompany's xfiscal xyear x
C. xTotal xpayments xreach x$600 xor xmore xfor xcalendar xyear x
D. xAny xindividual xpayment xmakes xduring xcalendar xyear xexceeding x$600 x- xcorrect
xanswers x-C
3) xQualified xreal xestate xagents xand xdirect xsellers xare xwhich xof xthe xfollowing? x
A. xStatutory xEmployees x
B. xStatutory xNonemployees x
C. xEmployees x
D. xIndependent xContractors x- xcorrect xanswers x-B
4) xUnder xthe xcommon xlaw xtest, xthe xIRS xexaminers xare xto xgroup xthe xevidence
xthey xgather xinto xthree xgeneral xtypes xor x"categories" xWhich xof xthe xfollowing xis
xnot xone xof xthem? x
A. xBehavioral xcontrol x
B. xFinancial xcontrol x
C. xLocation xof xwork x
D. xRelationship xof xthe xparties x- xcorrect xanswers x-C
5) xWhich xof xthe xfollowing xis xnot xregulated xby xthe xFLSA? x
A. xChild xlabor x
B. xOvertime xpay x
C. xMinimum xWage xRates x
D. x8 xhour xwork xday x- xcorrect xanswers x-D
6) xAgent-drivers, xcommission-drivers xand xfull-time xlife xinsurance xsalespersons xare
xwhich xof xthe xfollowing? x
A. xStatutory xEmployees x
B. xStatutory xNonemployees x
C. xEmployees x
D. xIndependent xContractors x- xcorrect xanswers x-A
, 7) xThere xare xthree xparts xof xthe xABC xtest, xwhich xis xnot xone xof xthem? x
A. xBusiness-unusual xand/ xor xaway x
B. xRisk xof xloss x
C. xCustomarily xindependent xcontractor x
D. xAbsence xof xcontrol x- xcorrect xanswers x-B
8) xUnder xthe xfederal xnew xhire xreporting xrequirement xhow xmany xdays xdoes xan
xemployer xhave xafter xhire xdate? x
A. x10 xdays x
B. x20 xdays x
C. x30 xdays x
D. x40 xdays x- xcorrect xanswers x-B
9) xWhat xis xForm xI-9 xused xfor? x
A. xApplication xfor xEmployer xIdentification xNumber x
B. xDetermination xof xEmployee xWork xStatus x
C. xApplication xfor xIRS xIndividual xTaxpayer x
D. xEmployment xEligibility xVerification x- xcorrect xanswers x-D
10) xUnder xthe xreasonable xbasis xtest, xwhich xof xthe xfollowing xdoes xnot xsupport
xan xemployer's xtreatment xof xa xworker xas xan xindependent xcontractor? x
A. xPast xIRS xemployment xtax xaudit x
B. xPublished xIRS xrulings x
C. xPlace xof xwork x
D. xPrivate xletter xrulings x- xcorrect xanswers x-C
11) xWhat xdoes xFLSA xstand xfor? x
A. xFederal xLabor xStandards xAct x
B. xFair xLabor xStandards xAct x
C. xFederal xLabor xStandards xAgency x
D. xFair xLabor xStandards xAgency x- xcorrect xanswers x-B
12) xWhich xof xthe xfollowing xis xnot xcovered xunder xthe xFLSA? x
A. xRegulate xhow xoften xemployees xmust xbe xpaid x
B. xMandates xequal xpay xfor xequal xwork x
C. xRequires xrecordkeeping xby xemployers x
D. xsets xthe xminimum xwage xand xovertime xrates xemployees xmust xreceive xfor xtheir
xwork x- xcorrect xanswers x-A
13) xWho xenforces xthe xFederal xWage-Hour xLaw? x
A. xIndividual xStates x
B. xIRS x
C. xEEOC x
D. xDOL x- xcorrect xanswers x-D
PROFESSIONAL APA MASTER EXAM
PRACTICE ALL GRADED A+
Form xSS-8 x- xcorrect xanswers x-Determination xof xWorker xStatus xfor xPurposes xof
xFederal xEmployment xTaxes xand xIncome xTax xWithholding
Form xW-9 x- xcorrect xanswers x-First, xit xis xused xby xthird xparties xto xcollect
xidentifying xinformation xto xhelp xfile xinformation xreturns xwith xthe xIRS.
The xform xis xnever xactually xsent xto xthe xIRS, xbut xis xmaintained xby xthe xperson
xwho xfiles xthe xinformation xreturn xfor xverification xpurposes. x
The xinformation xon xthe xForm xW-9 xand xthe xpayment xmade xare xreported xon xa
xForm x1099.
,The xsecond xpurpose xis xto xhelp xthe xpayee xavoid xbackup xwithholding. xThe xpayer
xmust xcollect xwithholding xtaxes xon xcertain xreportable xpayments xfor xthe xIRS.
xHowever, xif xthe xpayee xcertifies xon xthe xW-9 xthey xare xnot xsubject xto xbackup
xwithholding xthey xgenerally xreceive xthe xfull xpayment xdue xthem xfrom xthe xpayer.
xThis xis xsimilar xto xthe xwithholding xexemptions xcertifications xfound xon xForm xW-4
xfor xemployees.
Form xSS-5 x- xcorrect xanswers x-Apply xfor xan xoriginal xSocial xSecurity xcard
Apply xfor xa xreplacement xSocial xSecurity xcard
Change xor xcorrect xinformation xon xyour xSocial xSecurity xnumber xrecord
Form xSS-4 x- xcorrect xanswers x-Application xfor xEmployer xIdentification xNumber
x(EIN)
Accounting xequation x(Balance xSheet) x- xcorrect xanswers x-Assets x= xLiabilities x+
xCapital
Assets x- xLiabilities x= x(Shareholders' xor xOwners' xEquity)
Asset x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Debit
Expense x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Debit
Liability x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Capital x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Owners xEquity x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Revenue x(Debit xor xCredit xNormal xBalance?) x- xcorrect xanswers x-Credit
Escheat xlaws x- xcorrect xanswers x-Refer xto xunclaimed xproperty xobligations.
xCompanies xwho xissue xchecks-for xwages, xpayroll, xemployee xcommissions,
xreturnable xgarnishments, xdeferred xcompensation, xpayroll xservices xor xbonuseshave
xa xpotential x(and xprobable) xunclaimed xproperty xobligation.
Schedule xD x(Form x941) x- xcorrect xanswers x-to xexplain xcertain xdiscrepancies
x(caused xby xacquisitions, xstatutory xmergers, xand xconsolidations) xbetween xForms
xW-2, xWage xand xTax xStatement x(Copy xA), xand xForms x941, xEmployer's
xQUARTERLY xFederal xTax xReturn, xfor xthe xtotals xof xsocial xsecurity xwages,
xMedicare xwages xand xtips, xsocial xsecurity xtips, xfederal xincome xtax xwithheld, xand
xadvance xearned xincome xcredit x(EIC) xpayments
Workweek xfor x14 xand x15-year-olds x- xcorrect xanswers x-Outside xschool xhours, xand
xon xschool xdays xincluding xFridays, xno xmore xthan x3 xhours.
No xmore xthan x8 xhours xon xa xnon-school xday.
,When xschool xis xin xsession, xno xmore xthan x18 xhours xper xweek.
No xmore xthan x40 xhours xduring xa xweek xwhen xschool xis xout.
Between xthe xhours xof x7 xa.m. xAnd x7 xp.m, xextended xto x9 xp.m. xBetween xJune x1
xand xLabor xDay.
1) xWhich xform xis xused xfor xDetermination xof xEmployee xWork xStatus xfor xPurposes
xof xFederal xEmployment xTaxes xand xIncome xTax xWithholding? x
A. xForm xI-9 x
B. xForm xSS-4 x
C. xForm xSS-5 x
D. xForm xSS-8 x- xcorrect xanswers x-D
2) xWhat xamount xmust xan xindependent xcontractor xbe xpaid xfor xservices xrendered
xbefore xan xemployer xis xobligated xto xgive xthem xa x1099-MISC? x
A. xOnce xtotal xreaches x$600 xor xmore x
B. xTotal xpayments xreach x$600 xor xmore xfor xcompany's xfiscal xyear x
C. xTotal xpayments xreach x$600 xor xmore xfor xcalendar xyear x
D. xAny xindividual xpayment xmakes xduring xcalendar xyear xexceeding x$600 x- xcorrect
xanswers x-C
3) xQualified xreal xestate xagents xand xdirect xsellers xare xwhich xof xthe xfollowing? x
A. xStatutory xEmployees x
B. xStatutory xNonemployees x
C. xEmployees x
D. xIndependent xContractors x- xcorrect xanswers x-B
4) xUnder xthe xcommon xlaw xtest, xthe xIRS xexaminers xare xto xgroup xthe xevidence
xthey xgather xinto xthree xgeneral xtypes xor x"categories" xWhich xof xthe xfollowing xis
xnot xone xof xthem? x
A. xBehavioral xcontrol x
B. xFinancial xcontrol x
C. xLocation xof xwork x
D. xRelationship xof xthe xparties x- xcorrect xanswers x-C
5) xWhich xof xthe xfollowing xis xnot xregulated xby xthe xFLSA? x
A. xChild xlabor x
B. xOvertime xpay x
C. xMinimum xWage xRates x
D. x8 xhour xwork xday x- xcorrect xanswers x-D
6) xAgent-drivers, xcommission-drivers xand xfull-time xlife xinsurance xsalespersons xare
xwhich xof xthe xfollowing? x
A. xStatutory xEmployees x
B. xStatutory xNonemployees x
C. xEmployees x
D. xIndependent xContractors x- xcorrect xanswers x-A
, 7) xThere xare xthree xparts xof xthe xABC xtest, xwhich xis xnot xone xof xthem? x
A. xBusiness-unusual xand/ xor xaway x
B. xRisk xof xloss x
C. xCustomarily xindependent xcontractor x
D. xAbsence xof xcontrol x- xcorrect xanswers x-B
8) xUnder xthe xfederal xnew xhire xreporting xrequirement xhow xmany xdays xdoes xan
xemployer xhave xafter xhire xdate? x
A. x10 xdays x
B. x20 xdays x
C. x30 xdays x
D. x40 xdays x- xcorrect xanswers x-B
9) xWhat xis xForm xI-9 xused xfor? x
A. xApplication xfor xEmployer xIdentification xNumber x
B. xDetermination xof xEmployee xWork xStatus x
C. xApplication xfor xIRS xIndividual xTaxpayer x
D. xEmployment xEligibility xVerification x- xcorrect xanswers x-D
10) xUnder xthe xreasonable xbasis xtest, xwhich xof xthe xfollowing xdoes xnot xsupport
xan xemployer's xtreatment xof xa xworker xas xan xindependent xcontractor? x
A. xPast xIRS xemployment xtax xaudit x
B. xPublished xIRS xrulings x
C. xPlace xof xwork x
D. xPrivate xletter xrulings x- xcorrect xanswers x-C
11) xWhat xdoes xFLSA xstand xfor? x
A. xFederal xLabor xStandards xAct x
B. xFair xLabor xStandards xAct x
C. xFederal xLabor xStandards xAgency x
D. xFair xLabor xStandards xAgency x- xcorrect xanswers x-B
12) xWhich xof xthe xfollowing xis xnot xcovered xunder xthe xFLSA? x
A. xRegulate xhow xoften xemployees xmust xbe xpaid x
B. xMandates xequal xpay xfor xequal xwork x
C. xRequires xrecordkeeping xby xemployers x
D. xsets xthe xminimum xwage xand xovertime xrates xemployees xmust xreceive xfor xtheir
xwork x- xcorrect xanswers x-A
13) xWho xenforces xthe xFederal xWage-Hour xLaw? x
A. xIndividual xStates x
B. xIRS x
C. xEEOC x
D. xDOL x- xcorrect xanswers x-D
