Ace the Certified Payroll Pro Test 2026 – Payroll Masters, Your Time to Shine!

Question: 1 / 400

What is the responsibility of the IRS concerning the collection of Railroad Retirement Tax Act taxes?

Provide retirement benefits

Impose the taxes

Collect the taxes

The correct answer is C: Collect the taxes. The responsibility of the IRS concerning the collection of Railroad Retirement Tax Act (RRTA) taxes is to oversee the collection of these specific taxes. The IRS ensures that employers properly withhold and remit RRTA taxes on behalf of their employees who are subject to this tax. This responsibility does not involve providing retirement benefits, imposing the taxes themselves, or managing individual retirement accounts, making options A, B, and D incorrect.

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Manage individual retirement accounts

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