Certified Payroll Professional Practice Exam 2025 – Your All-in-One Guide to Exam Success

Question: 1 / 400

Which IRS form is used for an employee to record income earned and taxes withheld during the tax year?

Form 944

Form W-2

Form W-2 is the correct answer because it is the form used by employers to report annual wages and taxes withheld for each employee. Employees use this form to file their individual tax returns and report their income earned and taxes paid throughout the tax year.

Forms 944, 943, and 945 are not used by employees to record income earned and taxes withheld during the tax year. Form 944 is used by certain small employers to report their annual federal tax liability. Form 943 is used by agricultural employers to report wages and taxes for farmworkers. Form 945 is used to report federal income tax withheld from nonpayroll payments, such as pensions, gambling winnings, or backup withholding.

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Form 943

Form 945

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