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APA CPP-Remote Exam Syllabus Topics:
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APA Certified Payroll Professional Sample Questions:
Based on the following information, calculate the total deductions from the next paycheck:
* YTD wages: $166,600.00
* Monthly salary: $5,200.00
* Pay frequency: Biweekly
* FITW: $143.46
* 401(k) deferral: 10%
* Pretax medical: $50.00
* Charitable contribution: $60.00
- A. $411.54
- B. $651.54
- C. $1,748.46
- D. $673.24
Correct Answer: B 🗳️
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At the time of death, an employee was owed wages and accrued vacation. The employee ' s estate was paid on January 2 of the following year. What are the employer ' s reporting requirements for the payment for the year after death?
- A. Form 1099-MISC, Box 3 only
- B. Form W-2, Boxes 1, 2, 3, 4, 5, 6
- C. Form W-2, Boxes 3, 4, 5, 6 and Form 1099-MISC, Box 3
- D. Form W-2, Box 1 only
Correct Answer: A 🗳️
Explanation: Only visible for ValidExam members. You can sign-up / login (it's free).
When writing reports detailing payroll developments for senior management, all of the following factors should be considered EXCEPT:
- A. using payroll-specific terminology.
- B. providing the report timely for decision making.
- C. writing clearly and being brief whenever possible.
- D. summarizing non-vital but related data elements for context.
Correct Answer: D 🗳️
Which of the following items is subject to FUTA?
- A. Nonqualified moving expense reimbursements
- B. The excess value of group-term life insurance
- C. The value of deductible meals and lodging provided by the employer
- D. Workers ' compensation benefits
Correct Answer: A 🗳️
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To identify and correct out-of-balance taxable wages, the BEST method is to reconcile taxable wages against the:
- A. Form 940 every year.
- B. payroll register every pay period.
- C. tax deposits every month.
- D. Form 941 every quarter.
Correct Answer: D 🗳️
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