CPP Cer fied Payroll Professional 2026 Prac ce Exam | Full-Length
Mock Test PDF | UPDATED
Form SS-8 - Determina on of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding
Form W-9 - First, it is used by third par es to collect iden fying informa on to help file
informa on returns with the IRS.
The form is never actually sent to the IRS, but is maintained by the person who files the
informa on return for verifica on purposes.
The informa on 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 withholding. The payer must collect
withholding taxes on certain reportable payments for the IRS. However, if the payee cer fies on
the W-9 they are not subject to backup withholding they generally receive the full payment due
them from the payer. This is similar to the withholding exemp ons cer fica ons found on Form
W-4 for employees.
Form SS-5 - Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct informa on on your Social Security number record
Form SS-4 - Applica on for Employer Iden fica on Number (EIN)
Accoun ng equa on (Balance Sheet) - Assets = Liabili es + Capital
Assets - Liabili es = (Shareholders' or Owners' Equity)
, Asset (Debit or Credit Normal Balance?) - Debit
Expense (Debit or Credit Normal Balance?) - Debit
Liability (Debit or Credit Normal Balance?) - Credit
Capital (Debit or Credit Normal Balance?) - Credit
Owners Equity (Debit or Credit Normal Balance?) - Credit
Revenue (Debit or Credit Normal Balance?) - Credit
Suppor ve Communica on - Suppor ve communica on is a style of communica ng that has a
specific set of goals and techniques. The primary goal of suppor ve communica on is to resolve
conflict or achieve change in a situa on while preserving, even strengthening, the rela onship
between the communica ng individuals. This style of communica on is used in many types of
interpersonal interac ons, such as those including a power differen al, as is found between
manager and employee, teacher and student, or parent and child. It is also effec ve when used
between those with more equal power, such as spouses, business partners and friends.
Learning these techniques can result in more effec ve communica on.
Standard Payroll System Reports - Standard reports are already set up within the payroll
system and can be generated as required. These include reports on payroll audit, new hires,
termina ons, compensa on changes, benefit costs and vaca on. The payroll system user can
define the parameters of the report such as limi ng informa on to specific dates, departments
and categories.
Min Wage with Tips - The Fair Labor Standards Act (FLSA) requires payment of at least the
federal minimum wage to covered, nonexempt employees. An employer of a pped employee is
, only required to pay $2.13 an hour in direct wages if that amount plus the ps received equals
at least the federal minimum wage, the employee retains all ps and the employee customarily
and regularly receives more than $30 a month in ps. If an employee's ps combined with the
employer's direct wages of at least $2.13 an hour do not equal the federal minimum hourly
wage, the employer must make up the difference.
Some states have minimum wage laws specific to pped employees. When an employee is
subject to both the federal and state wage laws, the employee is en tled to the provisions
which provides the greater benefits.
Escheat laws - Refer to unclaimed property obliga ons. Companies who issue checks-for
wages, payroll, employee commissions, returnable garnishments, deferred compensa on,
payroll services or bonuseshave a poten al (and probable) unclaimed property obliga on.
Schedule D (Form 941) - to explain certain discrepancies (caused by acquisi ons, statutory
mergers, and consolida ons) between Forms W-2, Wage and Tax Statement (Copy A), and
Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of social security wages,
Medicare wages and ps, social security ps, federal income tax withheld, and advance earned
income credit (EIC) payments
Workweek for 14 and 15-year-olds - Outside school hours, and on school days including
Fridays, no 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.
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.
1) Which form is used for Determina on of Employee Work Status for Purposes of Federal
Employment Taxes and Income Tax Withholding?
A. Form I-9
Mock Test PDF | UPDATED
Form SS-8 - Determina on of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding
Form W-9 - First, it is used by third par es to collect iden fying informa on to help file
informa on returns with the IRS.
The form is never actually sent to the IRS, but is maintained by the person who files the
informa on return for verifica on purposes.
The informa on 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 withholding. The payer must collect
withholding taxes on certain reportable payments for the IRS. However, if the payee cer fies on
the W-9 they are not subject to backup withholding they generally receive the full payment due
them from the payer. This is similar to the withholding exemp ons cer fica ons found on Form
W-4 for employees.
Form SS-5 - Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct informa on on your Social Security number record
Form SS-4 - Applica on for Employer Iden fica on Number (EIN)
Accoun ng equa on (Balance Sheet) - Assets = Liabili es + Capital
Assets - Liabili es = (Shareholders' or Owners' Equity)
, Asset (Debit or Credit Normal Balance?) - Debit
Expense (Debit or Credit Normal Balance?) - Debit
Liability (Debit or Credit Normal Balance?) - Credit
Capital (Debit or Credit Normal Balance?) - Credit
Owners Equity (Debit or Credit Normal Balance?) - Credit
Revenue (Debit or Credit Normal Balance?) - Credit
Suppor ve Communica on - Suppor ve communica on is a style of communica ng that has a
specific set of goals and techniques. The primary goal of suppor ve communica on is to resolve
conflict or achieve change in a situa on while preserving, even strengthening, the rela onship
between the communica ng individuals. This style of communica on is used in many types of
interpersonal interac ons, such as those including a power differen al, as is found between
manager and employee, teacher and student, or parent and child. It is also effec ve when used
between those with more equal power, such as spouses, business partners and friends.
Learning these techniques can result in more effec ve communica on.
Standard Payroll System Reports - Standard reports are already set up within the payroll
system and can be generated as required. These include reports on payroll audit, new hires,
termina ons, compensa on changes, benefit costs and vaca on. The payroll system user can
define the parameters of the report such as limi ng informa on to specific dates, departments
and categories.
Min Wage with Tips - The Fair Labor Standards Act (FLSA) requires payment of at least the
federal minimum wage to covered, nonexempt employees. An employer of a pped employee is
, only required to pay $2.13 an hour in direct wages if that amount plus the ps received equals
at least the federal minimum wage, the employee retains all ps and the employee customarily
and regularly receives more than $30 a month in ps. If an employee's ps combined with the
employer's direct wages of at least $2.13 an hour do not equal the federal minimum hourly
wage, the employer must make up the difference.
Some states have minimum wage laws specific to pped employees. When an employee is
subject to both the federal and state wage laws, the employee is en tled to the provisions
which provides the greater benefits.
Escheat laws - Refer to unclaimed property obliga ons. Companies who issue checks-for
wages, payroll, employee commissions, returnable garnishments, deferred compensa on,
payroll services or bonuseshave a poten al (and probable) unclaimed property obliga on.
Schedule D (Form 941) - to explain certain discrepancies (caused by acquisi ons, statutory
mergers, and consolida ons) between Forms W-2, Wage and Tax Statement (Copy A), and
Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of social security wages,
Medicare wages and ps, social security ps, federal income tax withheld, and advance earned
income credit (EIC) payments
Workweek for 14 and 15-year-olds - Outside school hours, and on school days including
Fridays, no 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.
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.
1) Which form is used for Determina on of Employee Work Status for Purposes of Federal
Employment Taxes and Income Tax Withholding?
A. Form I-9
