CPP Certified
CPP Certified Payroll Professional
Payroll APAAPA
Professional Master Exam
Master Practice
Exam PracticeCOMPLET
QUESTIONS
Study online at AND ANSWERS | ALREADY PASSED | 2025 LATEST!!
https://quizlet.com/_4g20k1
1. Form SS-8 Determination of Worker Status for Purposes of Federal Em-
ployment Taxes and Income Tax Withholding
2. Form W-9 First, it is used by third parties to collect identifying information
to help file information returns with the IRS.
The form is never actually sent to the IRS, but is maintained
by the person who files the information return for verification
purposes.
The information on the Form W-9 and the payment made are
reported on a Form 1099.
The second purpose is to help the payee avoid backup with-
holding. The payer must collect withholding taxes on certain
reportable payments for the IRS. However, if the payee certifies
on the W-9 they are not subject to backup withholding they
generally receive the full payment due them from the pay-
er. This is similar to the withholding exemptions certifications
found on Form W-4 for employees.
3. Form SS-5 Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct information on your Social Security number
record
4. Form SS-4 Application for Employer Identification Number (EIN)
5. Accounting equation (Bal- Assets = Liabilities + Capital
ance Sheet) Assets - Liabilities = (Shareholders' or Owners' Equity)
6. Asset (Debit or Credit Normal Debit
Balance?)
, CPP Certified Payroll Professional APA Master Exam Practice
Study online at https://quizlet.com/_4g20k1
7. Expense (Debit or Credit Nor- Debit
mal Balance?)
8. Liability (Debit or Credit Nor- Credit
mal Balance?)
9. Capital (Debit or Credit Nor- Credit
mal Balance?)
10. Owners Equity (Debit or Cred- Credit
it Normal Balance?)
11. Revenue (Debit or Credit Nor- Credit
mal Balance?)
12. Escheat laws Refer to unclaimed property obligations. Companies who is-
sue checks-for wages, payroll, employee commissions, return-
able garnishments, deferred compensation, payroll services or
bonuseshave a potential (and probable) unclaimed property
obligation.
13. Schedule D (Form 941) to explain certain discrepancies (caused by acquisitions, statu-
tory mergers, and consolidations) between Forms W-2, Wage
and Tax Statement (Copy A), and Forms 941, Employer's QUAR-
TERLY Federal Tax Return, for the totals of social security wages,
Medicare wages and tips, social security tips, federal income
tax withheld, and advance earned income credit (EIC) pay-
ments
14. Workweek for 14 and Outside school hours, and on school days including Fridays, no
15-year-olds more than 3 hours.
No more than 8 hours on a non-school day.
When school is in session, no more than 18 hours per week.
, CPP Certified Payroll Professional APA Master Exam Practice
Study online at https://quizlet.com/_4g20k1
No more than 40 hours during a week when school is out.
Between the hours of 7 a.m. And 7 p.m, extended to 9 p.m.
Between June 1 and Labor Day.
15. 1) Which form is used for D
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
16. 2) What amount must an in- C
dependent 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
17. 3) Qualified real estate agents B
and direct sellers are which of
, CPP Certified Payroll Professional APA Master Exam Practice
Study online at https://quizlet.com/_4g20k1
the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
18. 4) Under the common law C
test, the IRS examiners are to
group the evidence they gath-
er into three general types or
"categories" Which of the fol-
lowing is not one of them?
A. Behavioral control
B. Financial control
C. Location of work
D. Relationship of the parties
19. 5) Which of the following is D
not regulated by the FLSA?
A. Child labor
B. Overtime pay
C. Minimum Wage Rates
D. 8 hour work day
20. 6) Agent-drivers, commis- A
sion-drivers and full-time life
insurance salespersons are
which of the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
CPP Certified Payroll Professional
Payroll APAAPA
Professional Master Exam
Master Practice
Exam PracticeCOMPLET
QUESTIONS
Study online at AND ANSWERS | ALREADY PASSED | 2025 LATEST!!
https://quizlet.com/_4g20k1
1. Form SS-8 Determination of Worker Status for Purposes of Federal Em-
ployment Taxes and Income Tax Withholding
2. Form W-9 First, it is used by third parties to collect identifying information
to help file information returns with the IRS.
The form is never actually sent to the IRS, but is maintained
by the person who files the information return for verification
purposes.
The information on the Form W-9 and the payment made are
reported on a Form 1099.
The second purpose is to help the payee avoid backup with-
holding. The payer must collect withholding taxes on certain
reportable payments for the IRS. However, if the payee certifies
on the W-9 they are not subject to backup withholding they
generally receive the full payment due them from the pay-
er. This is similar to the withholding exemptions certifications
found on Form W-4 for employees.
3. Form SS-5 Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct information on your Social Security number
record
4. Form SS-4 Application for Employer Identification Number (EIN)
5. Accounting equation (Bal- Assets = Liabilities + Capital
ance Sheet) Assets - Liabilities = (Shareholders' or Owners' Equity)
6. Asset (Debit or Credit Normal Debit
Balance?)
, CPP Certified Payroll Professional APA Master Exam Practice
Study online at https://quizlet.com/_4g20k1
7. Expense (Debit or Credit Nor- Debit
mal Balance?)
8. Liability (Debit or Credit Nor- Credit
mal Balance?)
9. Capital (Debit or Credit Nor- Credit
mal Balance?)
10. Owners Equity (Debit or Cred- Credit
it Normal Balance?)
11. Revenue (Debit or Credit Nor- Credit
mal Balance?)
12. Escheat laws Refer to unclaimed property obligations. Companies who is-
sue checks-for wages, payroll, employee commissions, return-
able garnishments, deferred compensation, payroll services or
bonuseshave a potential (and probable) unclaimed property
obligation.
13. Schedule D (Form 941) to explain certain discrepancies (caused by acquisitions, statu-
tory mergers, and consolidations) between Forms W-2, Wage
and Tax Statement (Copy A), and Forms 941, Employer's QUAR-
TERLY Federal Tax Return, for the totals of social security wages,
Medicare wages and tips, social security tips, federal income
tax withheld, and advance earned income credit (EIC) pay-
ments
14. Workweek for 14 and Outside school hours, and on school days including Fridays, no
15-year-olds more than 3 hours.
No more than 8 hours on a non-school day.
When school is in session, no more than 18 hours per week.
, CPP Certified Payroll Professional APA Master Exam Practice
Study online at https://quizlet.com/_4g20k1
No more than 40 hours during a week when school is out.
Between the hours of 7 a.m. And 7 p.m, extended to 9 p.m.
Between June 1 and Labor Day.
15. 1) Which form is used for D
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
16. 2) What amount must an in- C
dependent 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
17. 3) Qualified real estate agents B
and direct sellers are which of
, CPP Certified Payroll Professional APA Master Exam Practice
Study online at https://quizlet.com/_4g20k1
the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
18. 4) Under the common law C
test, the IRS examiners are to
group the evidence they gath-
er into three general types or
"categories" Which of the fol-
lowing is not one of them?
A. Behavioral control
B. Financial control
C. Location of work
D. Relationship of the parties
19. 5) Which of the following is D
not regulated by the FLSA?
A. Child labor
B. Overtime pay
C. Minimum Wage Rates
D. 8 hour work day
20. 6) Agent-drivers, commis- A
sion-drivers and full-time life
insurance salespersons are
which of the following?
A. Statutory Employees
B. Statutory Nonemployees
C. Employees
D. Independent Contractors
