CPP Certified Payroll Professional APA
ACTUAL QUESTIONS AND CORRECT
ANSWERS
Form SS-8 - CORRECT ANSWERS✅✅Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax Withholding
Form W-9 - CORRECT ANSWERS✅✅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 withholding. 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 payer. This is similar to the withholding exemptions
certifications found on Form W-4 for employees.
Form SS-5 - CORRECT ANSWERS✅✅Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct information on your Social Security number record
Form SS-4 - CORRECT ANSWERS✅✅Application for Employer Identification Number
(EIN)
Accounting equation (Balance Sheet) - CORRECT ANSWERS✅✅Assets = Liabilities +
Capital
Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Debit
,Expense (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Debit
Liability (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Capital (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Owners Equity (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Revenue (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Supportive Communication - CORRECT ANSWERS✅✅Supportive communication is a
style of communicating that has a specific set of goals and techniques. The primary goal of
supportive communication is to resolve conflict or achieve change in a situation while
preserving, even strengthening, the relationship between the communicating individuals. This
style of communication is used in many types of interpersonal interactions, such as those
including a power differential, as is found between manager and employee, teacher and
student, or parent and child. It is also effective when used between those with more equal
power, such as spouses, business partners and friends. Learning these techniques can result in
more effective communication.
Standard Payroll System Reports - CORRECT ANSWERS✅✅Standard reports are already
set up within the payroll system and can be generated as required. These include reports on
payroll audit, new hires, terminations, compensation changes, benefit costs and vacation. The
payroll system user can define the parameters of the report such as limiting information to
specific dates, departments and categories.
Min Wage with Tips - CORRECT ANSWERS✅✅The Fair Labor Standards Act (FLSA)
requires payment of at least the federal minimum wage to covered, nonexempt employees.
An employer of a tipped employee is only required to pay $2.13 an hour in direct wages if
that amount plus the tips received equals at least the federal minimum wage, the employee
retains all tips and the employee customarily and regularly receives more than $30 a month in
tips. If an employee's tips 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 tipped employees. When an employee is
subject to both the federal and state wage laws, the employee is entitled to the provisions
which provides the greater benefits.
Escheat laws - CORRECT ANSWERS✅✅Refer to unclaimed property obligations.
Companies who issue checks-for wages, payroll, employee commissions, returnable
garnishments, deferred compensation, payroll services or bonuseshave a potential (and
probable) unclaimed property obligation.
Schedule D (Form 941) - CORRECT ANSWERS✅✅to explain certain discrepancies
(caused by acquisitions, statutory mergers, and consolidations) 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 tips, social security tips,
federal income tax withheld, and advance earned income credit (EIC) payments
Workweek for 14 and 15-year-olds - CORRECT ANSWERS✅✅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 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 - CORRECT ANSWERS✅✅D
2) What amount must an independent 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
ACTUAL QUESTIONS AND CORRECT
ANSWERS
Form SS-8 - CORRECT ANSWERS✅✅Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax Withholding
Form W-9 - CORRECT ANSWERS✅✅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 withholding. 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 payer. This is similar to the withholding exemptions
certifications found on Form W-4 for employees.
Form SS-5 - CORRECT ANSWERS✅✅Apply for an original Social Security card
Apply for a replacement Social Security card
Change or correct information on your Social Security number record
Form SS-4 - CORRECT ANSWERS✅✅Application for Employer Identification Number
(EIN)
Accounting equation (Balance Sheet) - CORRECT ANSWERS✅✅Assets = Liabilities +
Capital
Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Debit
,Expense (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Debit
Liability (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Capital (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Owners Equity (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Revenue (Debit or Credit Normal Balance?) - CORRECT ANSWERS✅✅Credit
Supportive Communication - CORRECT ANSWERS✅✅Supportive communication is a
style of communicating that has a specific set of goals and techniques. The primary goal of
supportive communication is to resolve conflict or achieve change in a situation while
preserving, even strengthening, the relationship between the communicating individuals. This
style of communication is used in many types of interpersonal interactions, such as those
including a power differential, as is found between manager and employee, teacher and
student, or parent and child. It is also effective when used between those with more equal
power, such as spouses, business partners and friends. Learning these techniques can result in
more effective communication.
Standard Payroll System Reports - CORRECT ANSWERS✅✅Standard reports are already
set up within the payroll system and can be generated as required. These include reports on
payroll audit, new hires, terminations, compensation changes, benefit costs and vacation. The
payroll system user can define the parameters of the report such as limiting information to
specific dates, departments and categories.
Min Wage with Tips - CORRECT ANSWERS✅✅The Fair Labor Standards Act (FLSA)
requires payment of at least the federal minimum wage to covered, nonexempt employees.
An employer of a tipped employee is only required to pay $2.13 an hour in direct wages if
that amount plus the tips received equals at least the federal minimum wage, the employee
retains all tips and the employee customarily and regularly receives more than $30 a month in
tips. If an employee's tips 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 tipped employees. When an employee is
subject to both the federal and state wage laws, the employee is entitled to the provisions
which provides the greater benefits.
Escheat laws - CORRECT ANSWERS✅✅Refer to unclaimed property obligations.
Companies who issue checks-for wages, payroll, employee commissions, returnable
garnishments, deferred compensation, payroll services or bonuseshave a potential (and
probable) unclaimed property obligation.
Schedule D (Form 941) - CORRECT ANSWERS✅✅to explain certain discrepancies
(caused by acquisitions, statutory mergers, and consolidations) 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 tips, social security tips,
federal income tax withheld, and advance earned income credit (EIC) payments
Workweek for 14 and 15-year-olds - CORRECT ANSWERS✅✅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 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 - CORRECT ANSWERS✅✅D
2) What amount must an independent 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
