CPP CERTIFIED PAYROLL PROFESSIONAL APA
MASTER EXAM 2026 PAYROLL ACCOUNTING
AND TAX REGULATIONS ASSESSMENT STUDY
GUIDE COMPLETE QUESTIONS AND ANSWERS
◉ 2) What is the 2018 social security wage base?
A. $4,624.20
B. $106,800
C. $128,400
D. No maximum amount. Answer: C
◉ 3) Verifying Social Security Numbers The SSA has three
verification methods available to employers Which of the following
is not one of them?
A. Fax
B. Phone
C. Paper list
D. Magnetic tape. Answer: A
◉ 72) For employee's who do not have an SSN they can get one by
submitting "Application for a Social Security Card" Which of the
following is the correct form?
,A. Form SS-4
B. Form SS-5
C. Form SS-8
D. Form SSA-7004. Answer: B
◉ 73) When supplemental wage payment is paid separately or
clearly indicated when add to regular wages What is the flat
withholding rate for 2018?
A. 22%
B. 27%
C. 28%
D. 30%. Answer: A
◉ 74) What is the percentage on "backup withholding" for 2018?
A. 25%
B. 27%
C. 28%
D. 35%. Answer: C
◉ 75) Employees who want to take advantage of advance EIC must
file an Earned Income Credit Advance Payment Certificate annually
Which of the following is the correct form?
A. Form W-9
,B. Form W-5
C. Form W-2
D. Not available in 2018. Answer: D
◉ 76) Which of the following would not be a supplemental wage
payment?
A. Vacation pay
B. Backpay awards
C. Retroactive pay
D. Bonuses. Answer: A
◉ 77) Which of the following can a employer refuse to do?
A. Withhold an IRS levy
B. Withhold Support deduction
C. Change their name until a new social security card, with new
name is presented 0. Answer: C
◉ 78) A new hire does not submit payroll a W-4 by their first payday,
they are married and have three children What withholding status
do you use when calculating his withholding?
A. Married with 3 allowances
B. Married with 0 allowances
C. Single with 4 allowances
, D. Single with 0 allowances. Answer: D
◉ 79) Generally an employer must file Form 940 by what date, of the
year after the FUTA liability was incurred?
A. January 31
B. February 28
C. April 1
D. April 30. Answer: A
◉ 80) What is the FUTA taxable wage base for 2018? It is also the
SUI minimum taxable wage base
A. $7000
B. $7500
C. $8000
D. $9000. Answer: A
◉ 81) What is the effective FUTA tax rate for 2018?
A. .6%
B. .8%
C. 5.4%
D. 6.0%. Answer: A
MASTER EXAM 2026 PAYROLL ACCOUNTING
AND TAX REGULATIONS ASSESSMENT STUDY
GUIDE COMPLETE QUESTIONS AND ANSWERS
◉ 2) What is the 2018 social security wage base?
A. $4,624.20
B. $106,800
C. $128,400
D. No maximum amount. Answer: C
◉ 3) Verifying Social Security Numbers The SSA has three
verification methods available to employers Which of the following
is not one of them?
A. Fax
B. Phone
C. Paper list
D. Magnetic tape. Answer: A
◉ 72) For employee's who do not have an SSN they can get one by
submitting "Application for a Social Security Card" Which of the
following is the correct form?
,A. Form SS-4
B. Form SS-5
C. Form SS-8
D. Form SSA-7004. Answer: B
◉ 73) When supplemental wage payment is paid separately or
clearly indicated when add to regular wages What is the flat
withholding rate for 2018?
A. 22%
B. 27%
C. 28%
D. 30%. Answer: A
◉ 74) What is the percentage on "backup withholding" for 2018?
A. 25%
B. 27%
C. 28%
D. 35%. Answer: C
◉ 75) Employees who want to take advantage of advance EIC must
file an Earned Income Credit Advance Payment Certificate annually
Which of the following is the correct form?
A. Form W-9
,B. Form W-5
C. Form W-2
D. Not available in 2018. Answer: D
◉ 76) Which of the following would not be a supplemental wage
payment?
A. Vacation pay
B. Backpay awards
C. Retroactive pay
D. Bonuses. Answer: A
◉ 77) Which of the following can a employer refuse to do?
A. Withhold an IRS levy
B. Withhold Support deduction
C. Change their name until a new social security card, with new
name is presented 0. Answer: C
◉ 78) A new hire does not submit payroll a W-4 by their first payday,
they are married and have three children What withholding status
do you use when calculating his withholding?
A. Married with 3 allowances
B. Married with 0 allowances
C. Single with 4 allowances
, D. Single with 0 allowances. Answer: D
◉ 79) Generally an employer must file Form 940 by what date, of the
year after the FUTA liability was incurred?
A. January 31
B. February 28
C. April 1
D. April 30. Answer: A
◉ 80) What is the FUTA taxable wage base for 2018? It is also the
SUI minimum taxable wage base
A. $7000
B. $7500
C. $8000
D. $9000. Answer: A
◉ 81) What is the effective FUTA tax rate for 2018?
A. .6%
B. .8%
C. 5.4%
D. 6.0%. Answer: A
