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Table of Contents T-11 14.2 Resident and Nonresident Aliens Working in the U.S.. ................................................................... 14-21 14.2-1 Determining Resident/Nonresident Alien Status. ........................................................... 14-22 14.2-2 Federal Income Tax Withholding and Employment Taxes for Resident Aliens. ............. 14-24 14.2-3 Federal Income Tax Withholding for Nonresident Aliens. .............................................. 14-25 14.2-4 Social Security and Medicare Taxes for Nonresident Aliens. ........................................... 14-36 14.2-5 Federal Unemployment Tax for Nonresident Aliens. ....................................................... 14-37 14.2-6 Depositing and Reporting Obligations. ........................................................................... 14-38 14.2-7 State Tax Issues for Nonresident Aliens. .......................................................................... 14-41 14.3 Types of Visas................................................................................................................................... 14-41 14.4 Review Questions and Answers....................................................................................................... 14-43 SECTION 15: PREPARING FOR THE CPP EXAM 15.1 History and Purpose of Certification. ................................................................................................ 15-3 15.2 Examination Eligibility Requirements. .............................................................................................. 15-4 15.3 Examination Fees. .............................................................................................................................. 15-5 15.4 Making an Examination Reservation . ............................................................................................... 15-6 15.5 What to Bring to the Examination. ................................................................................................... 15-7 15.6 Testing Center Rules.......................................................................................................................... 15-7 15.7 Format of the Examination. ............................................................................................................... 15-9 15.8 Electronic Testing............................................................................................................................... 15-9 15.9 Possible Study Aids. ......................................................................................................................... 15-10 15.10 Content of the Certification Examination. ...................................................................................... 15-11 15.11 Test Taking Hints............................................................................................................................. 15-12 15.12 How Your Examination Is Scored. ................................................................................................... 15-13 15.12-1 Your Score Report. ........................................................................................................... 15-13 15.12-2 How the Passing Score Was Set....................................................................................... 15-13 15.12-3 Raw Scores and Scaled Scores.......................................................................................... 15-14 15.12-4 Examination Results......................................................................................................... 15-14 15.13 Attainment of Certification.............................................................................................................. 15-14 15.14 Recertification. ................................................................................................................................. 15-14 15.14-1 Recertification by Exam. .................................................................................................. 15-15 15.14-2 Recertification by Continuing Education......................................................................... 15-15 15.14-3 Recertification Credits for APA Professional Membership.............................................. 15-16 15.15 Benefits of Being a CPP................................................................................................................... 15-16 15.16 Basic Level Certification Available................................................................................................... 15-16 15.17 American Payroll Association Code of Ethics.................................................................................. 15-16 The Payroll Source®