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Yes, the forms are long and complicated, and must be accurate. My opinion is if you can't fill them out correctly, you probabily should not be in business anyway. Compared to some of the other stuff you have to do, especially in commercial construction, these are typical forms.
My feeling was the test itself was more "tricky" than hard. READ THE QUESTION. What the question specifically asks for may not be what you are reading. The test assumes "construction in heaven". There's no waste, etc. When you screw drywall to a stud, I KNOW every screw is exactly at 6" (or 8" or whatever) on center. Remember 6-1/2" is NOT 6".
When you calculate payroll taxes, the question may be how much are you as the employer required to send to the IRS. You are required to send your share AND the employees share, even though you withhold the employees portion. Both amounts will be one of the answers.
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