CPP Certified Payroll Professional APA Questions and Answers 2026

CPP Certified Payroll
Professional APA
Questions and Answers
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



SupportiveBCommunicationB-
BAnswerSupportiveBcommunicationBisBaBstyleBofBcommunicatingBthatBhasBaBspecificBsetBofBg
oalsBandBtechniques.BTheBprimaryBgoalBofBsupportiveBcommunicationBisBtoBresolveBconflictBo
rBachieveBchangeBinBaBsituationBwhileBpreserving,BevenBstrengthening,BtheBrelationshipBbetwe
enBtheBcommunicatingBindividuals.BThisBstyleBofBcommunicationBisBusedBinBmanyBtypesBofBin
terpersonalBinteractions,BsuchBasBthoseBincludingBaBpowerBdifferential,BasBisBfoundBbetweenB
managerBandBemployee,BteacherBandBstudent,BorBparentBandBchild.BItBisBalsoBeffectiveBwhen
BusedBbetweenBthoseBwithBmoreBequalBpower,BsuchBasBspouses,BbusinessBpartnersBandBfrien
ds.BLearningBtheseBtechniquesBcanBresultBinBmoreBeffectiveBcommunication.



StandardBPayrollBSystemBReportsB-
BAnswerStandardBreportsBareBalreadyBsetBupBwithinBtheBpayrollBsystemBandBcanBbeBgenerate
dBasBrequired.BTheseBincludeBreportsBonBpayrollBaudit,BnewBhires,Bterminations,Bcompensatio
nBchanges,BbenefitBcostsBandBvacation.BTheBpayrollBsystemBuserBcanBdefineBtheBparametersB
ofBtheBreportBsuchBasBlimitingBinformationBtoBspecificBdates,BdepartmentsBandBcategories.



MinBWageBwithBTipsB-
BAnswerTheBFairBLaborBStandardsBActB(FLSA)BrequiresBpaymentBofBatBleastBtheBfederalBmini
mumBwageBtoBcovered,BnonexemptBemployees.BAnBemployerBofBaBtippedBemployeeBisBonlyB
requiredBtoBpayB$2.13BanBhourBinBdirectBwagesBifBthatBamountBplusBtheBtipsBreceivedBequal
sBatBleastBtheBfederalBminimumBwage,BtheBemployeeBretainsBallBtipsBandBtheBemployeeBcust
omarilyBandBregularlyBreceivesBmoreBthanB$30BaBmonthBinBtips.BIfBanBemployee'sBtipsBcombi
nedBwithBtheBemployer'sBdirectBwagesBofBatBleastB$2.13BanBhourBdoBnotBequalBtheBfederalB
minimumBhourlyBwage,BtheBemployerBmustBmakeBupBtheBdifference.B

, SomeBstatesBhaveBminimumBwageBlawsBspecificBtoBtippedBemployees.BWhenBanBemployeeBis
BsubjectBtoBbothBtheBfederalBandBstateBwageBlaws,BtheBemployeeBisBentitledBtoBtheBprovisio
nsBwhichBprovidesBtheBgreaterBbenefits.



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