CPP CERTIFIED PAYROLL PROFESSIONAL APA

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CPP CERTIFIED PAYROLL PROFESSIONAL APA

QUESTIONS AND CORRECT DETAILED

ANSWERS (VERIFIED ANSWERS) |ALREADY

GRADED A+||BRAND NEW!!

• 1) Which form is used for Determination of Employee Work

Status for Purposes of Federal Employment Taxes and Income Tax Withholding?

• Form I-9
• Form SS-4
• Form SS-5
• Form SS-8

- THE CORRECT ANSWER is: D

• 2) What amount must an independent contractor be paid for

services rendered before an employer is obligated to give them a

1099-MISC?

• Once total reaches $600 or more
• Total payments reach $600 or more for company's fiscal

year

• Total payments reach $600 or more for calendar year
• Any individual payment makes during calendar year

exceeding $600

- THE CORRECT ANSWER is: C

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• 3) Qualified real estate agents and direct sellers are which of

the following?

• Statutory Employees
• Statutory Nonemployees
• Employees
• Independent Contractors

- THE CORRECT ANSWER is: B

• 4) Under the common law test, the IRS examiners are to

group the evidence they gather into three general types or "categories" Which of the following is not one of them?

• Behavioral control
• Financial control
• Location of work
• Relationship of the parties

- THE CORRECT ANSWER is: C

• 5) Which of the following is not regulated by the FLSA?
• Child labor
• Overtime pay
• Minimum Wage Rates

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• 8 hour work day

- THE CORRECT ANSWER is: D

• 6) Agent-drivers, commission-drivers and full-time life

insurance salespersons are which of the following?

• Statutory Employees
• Statutory Nonemployees
• Employees
• Independent Contractors

- THE CORRECT ANSWER is: A

• 7) There are three parts of the ABC test, which is not one of

them?

• Business-unusual and/or away
• Risk of loss
• Customarily independent contractor
• Absence of control

- THE CORRECT ANSWER is: B

• 8) Under the federal new hire reporting requirement how

many days does an employer have after hire date?

• 10 days

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• 20 days
• 30 days
• 40 days

- THE CORRECT ANSWER is: B

• 9) What is Form I-9 used for?
• Application for Employer Identification Number
• Determination of Employee Work Status
• Application for IRS Individual Taxpayer
• Employment Eligibility Verification

- THE CORRECT ANSWER is: D

• 10) Under the reasonable basis test, which of the following

does not support an employer's treatment of a worker as an independent contractor?

• Past IRS employment tax audit
• Published IRS rulings
• Place of work
• Private letter rulings

- THE CORRECT ANSWER is: C

• 11) What does FLSA stand for?