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APA FPC-Remote (Fundamental Payroll Certification) Certification Exam is a credentialing exam that is designed to test the competence of individuals who work in the payroll profession. FPC-Remote exam measures the examinee’s knowledge of payroll concepts, laws, regulations, and practices that are critical in payroll processing. FPC-Remote Exam is administered by the American Payroll Association (APA), a non-profit organization that is dedicated to promoting high standards in payroll education and practice.
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APA Fundamental Payroll Certification Sample Questions (Q145-Q150):
NEW QUESTION # 145
Using the following information, calculate theFUTA tax liability:
Answer: A
Explanation:
* Step 1: Determine taxable wagesFUTA tax applies to the first$7,000of an employee's wages annually.
* Step 2: Calculate FUTA tax
* FUTA rate:0.6% (after state credit)
* FUTA-taxable wages:$1,200.00
* FUTA tax:$1,200 × 0.006 = $6.60
References:
* IRS Publication 15 (Employer's Tax Guide)
* FUTA Tax Calculation Guide (Payroll.org)
NEW QUESTION # 146
IRS regulations require employers to take all of the following actions for taxable noncash awards EXCEPT:
Answer: D
Explanation:
Employers are not required to "gross up" (A) taxable awards unless they choose to cover the employee's tax liability.
The IRS mandates taxation and W-2 reporting (B, C, D).
Reference:
IRS Publication 15-B
NEW QUESTION # 147
Which of the following statements is TRUE regarding the pre-notification process?
Answer: C
Explanation:
Comprehensive and Detailed Explanation:Apre-notification (pre-note) processis used by payroll departments to verifybanking detailsbefore initiatingdirect depositpayments.
* Azero-dollar transactionis sent viaACH (Automated Clearing House)to ensureaccount validity.
* This stepprevents payment errorsandfraudulent transactions.
* Option Ais incorrect becausepre-notes are usually processed 3-6 days before payday, but not necessarilyfivedays in all cases.
* Option Bis incorrect becausenot all employers require a pre-note before direct deposit begins.
* Option Cis incorrect becauseACH verification does not confirm the employee's full legal name.
Reference:
National Automated Clearing House Association (NACHA) - ACH Pre-Notification Guidelines Payroll.org - Direct Deposit Compliance Rules
NEW QUESTION # 148
When an employer allocates tips, which of the following statements is TRUE?
Answer: A
Explanation:
Comprehensive and Detailed Explanation:Employersmust allocate tipsif the total reported tips areless than 8% of gross receiptsfor establishmentswhere tipping is customary.
* Allocated tips are reported on Form W-2, Box 8 (Option C)butare NOT subject to withholding.
* Option A is incorrectbecause allocated tipsare not subject to automatic withholding unless voluntarily reported by the employee.
* Option B is incorrectbecauseemployers are responsible for accurate tip reporting.
* Option D is incorrectbecause tip allocation rulesrequire reporting when applicable.
Reference:
IRS Publication 531 - Reporting Tip Income
Payroll.org - Employer Tip Allocation Rules
NEW QUESTION # 149
The best practice is to start the annual reconciliation after the:
Answer: A
Explanation:
Comprehensive and Detailed Explanation:Annual payroll reconciliationensures thatpayroll records match tax filings. Thebest practiceis tostart reconciliation after completing the W-2 audit, as this verifies:
* Employee earnings and tax withholdings
* Federal and state tax deposits
* Year-end adjustments
* Option Bis incorrect becausequarterly reconciliationis separate fromannual reconciliation.
* Option Cis incorrect becausereconciliation should start after verifying W-2s, not just at the year-end.
* Option Dis incorrect becausereconciliation should be based on the prior year, not the first payroll of the new year.
Reference:
IRS - Year-End Payroll Reporting Guide
Payroll.org - Annual Reconciliation Best Practices
NEW QUESTION # 150
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