Prepare for the Certified Payroll Professional Exam with our comprehensive quiz. Featuring flashcards and multiple-choice questions tailored to key payroll concepts, our resources equip you for success in your certification journey.

Each practice test/flash card set has 50 randomly selected questions from a bank of over 500. You'll get a new set of questions each time!

Practice this question and more.


Which form is used to report wages paid, federal income taxes withheld, and social security and medicare taxes due by small employers?

  1. Form 944

  2. Form 941-X

  3. Form W-2

  4. Form 943

The correct answer is: Form 944

Form 944 is used by small employers to report wages paid, federal income taxes withheld, and social security and medicare taxes due. This form is specifically designed for small businesses with a relatively low annual tax liability. Form 944 helps such employers to aggregate their tax liability for the year and submit it annually, as opposed to submitting the more frequent Form 941. Option B, Form 941-X, is used to make corrections on previously filed Form 941. Option C, Form W-2, is used to report wages paid to employees and taxes withheld from their pay. Option D, Form 943, is used by agricultural employers to report wages and taxes for farmworkers.