APA APA Certifications CPP-REMOTE Questions & Answers

• Question 151:

  Which of the following forms is completed by an individual who is eligible for and wishes to receive advance payment of the earned income credit?

  A. W-4S

  B. W-4

  C. W-5

  D. W-10

  Correct Answer: C

• Question 152:

  The popular term used to describe traditional theories and perceptions is":

  A. Paradigm

  B. Cognizance

  C. Presumption

  D. Hypothesis

  Correct Answer: A

• Question 153:

  Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

  A. Travel expenses of spouse to search for new residence at new job location

  B. Mileage for a pre-move house hunting trip

  C. Lodging expenses while waiting for the new home to be built

  D. Mileage while moving from the old residence to the new

  Correct Answer: D

• Question 154:

  

  What is the total amount that must be reported in box 14?

  A. $4,980

  B. $ 0

  C. $10,480

  D. $23,582

  Correct Answer: B

• Question 155:

  Which of the following statements describes a self-insured workers' compensation plan?

  A. The employer funds the workers' compensation payments

  B. The state pays the workers' compensation payments

  C. The wages will continue as if the employee is still working

  D. The individual employee is responsible for his own insurance

  Correct Answer: A

• Question 156:

  Using federal child support guidelines, calculate the maximum amount of support that can be withheld from an employee's semimonthly disposable earnings of $1,500.00. The employee is four months in arrears in making child support payments and has no other dependents.

  A. $900.00

  B. $825.00

  C. $750.00

  D. $975.00

  Correct Answer: D

• Question 157:

  Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than:

  A. The evening before payday

  B. The end of the business day on payday

  C. The opening of the business day on payday

  D. Two days before payday

  Correct Answer: C

• Question 158:

  The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is:

  A. August 10

  B. June 30

  C. July 10

  D. July 31

  Correct Answer: A

• Question 159:

  The annual "bright-line" salary test to meet the definition of exempt under the FLSA is:

  A. $90,000

  B. $100,000

  C. $50,000

  D. $45,500

  Correct Answer: B

• Question 160:

  Which of the following employees' wages is likely to be exempt from FICA?

  A. A parent working for a child

  B. A spouse working for a spouse

  C. A statutory employee

  D. A child under age 18 employed by a parent

  Correct Answer: D