Quiz 2025 FPC-Remote: Fundamental Payroll Certification–Valid Exam Tips

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APA FPC-Remote Certification Exam is a valuable credential for payroll professionals who want to demonstrate their expertise and commitment to the payroll profession. Fundamental Payroll Certification certification is recognized by employers in the United States and around the world, and it can help professionals advance their careers and increase their earning potential. Fundamental Payroll Certification certification is also a requirement for some payroll positions, and it can be a valuable asset for professionals who are seeking new job opportunities.

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APA Fundamental Payroll Certification Sample Questions (Q90-Q95):

NEW QUESTION # 90
Using the following information from a payroll register, calculate the tax deposit liability for the payroll.

A. $4,987.50
B. $4,480.00
C. $7,975.00
D. $2,507.50

Answer: C

Explanation:
Comprehensive and Detailed Explanation:Thetax deposit liabilityincludesfederal income tax withholding (FITW), Social Security tax, and Medicare tax.
* Social Security Tax:
* Employer & Employee each pay 6.2% on $40,000
* $40,000 × 6.2% × 2 = $4,960.00
* Medicare Tax:
* Employer & Employee each pay 1.45% on $35,000
* $35,000 × 1.45% × 2 = $1,015.00
* Total Tax Deposit Liability:
* $2,000 (FITW) + $4,960 (Social Security) + $1,015 (Medicare) = $7,975.00 Thus, the correct answer isA. $7,975.00.
Reference:
IRS Publication 15 - Employer's Tax Guide
Payroll.org - Payroll Tax Calculation Best Practices

NEW QUESTION # 91
Would each of the following entries be posted in the account as a debit (DR) or credit (CR)?

A. federal income tax withheld but not paid in a liability account
B. mortgage payment in a liability account
C. purchase of a desk in an asset account
D. purchase of stationary in an expense account
E. employer contributions to a 401k plan in an expense account
F. withdrawal from a payroll checking account
G. state income tax withheld but not deposited in a liability account

Answer: A,B,C,D,E,F,G

NEW QUESTION # 92
Documentation on legislative changes to Forms W-2 and W-3 is initiated by which of the following organizations?

A. USCIS
B. OCSS
C. IRS
D. SSA

Answer: C

Explanation:
The Internal Revenue Service (IRS) is responsible for issuing updates related to Forms W-2 and W-3 under federal tax laws.
SSA (Social Security Administration) processes W-2s but does not initiate changes.
OCSS (Office of Child Support Services) and USCIS (U.S. Citizenship and Immigration Services) are not involved in payroll tax forms.
Reference:
IRS Publication 15 (Employer's Tax Guide)
IRS Form W-2 & W-3 Guidelines

NEW QUESTION # 93
Under the rules of constructive receipt, the employee is considered paid:

A. When the payroll is processed and the ACH file has been created
B. On the paycheck date
C. When the wages have been made available to the employee without restriction
D. On the date the paycheck is cashed

Answer: C

Explanation:
Comprehensive and Detailed Explanation:
Constructive receipt means an employee is considered paid when wages are made available without restriction, even if they do not physically receive the money.
Option A (On the paycheck date) is incorrect because the date of the paycheck does not determine when wages are constructively received.
Option B (When cashed) is incorrect because an employee is considered paid before they cash the check.
Option C (When ACH file is created) is incorrect because the wages are not yet available to the employee.
Option D is correct because once wages are accessible (direct deposit or paycheck available for pickup), the IRS considers them "received" for tax purposes.
Reference:
IRS Publication 538 - Constructive Receipt of Income
Payroll.org - Payroll Taxation Rules

NEW QUESTION # 94
When resolving late deposits, the payroll staff should take all of the following steps EXCEPT:

A. Check to see if the financial institution is having an internal problem.
B. Tell the employee the deposit is not considered late until midnight the day of payday.
C. Verify the employee provided the correct routing and account numbers for any direct deposits.
D. Ask the employee if they checked the deposit via an ATM, spoke with an actual bank representative, or checked online banking.

Answer: B

Explanation:
* Deposits should be available on payday morning, and payroll staffmust act immediatelyif there is an issue.
* Telling the employee to wait until midnight (B) is incorrectbecause itdelays actionand could lead to compliance issues.
References:
* NACHA Direct Deposit Guidelines
* Payroll Banking & Deposit Compliance Guide (Payroll.org)

NEW QUESTION # 95
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