Free Practice Questions for APA FPC-Remote Exam

Wage assignmentsare voluntary deductions authorized by employees for things likeloan payments or union dues.

Garnishments, wage attachments, and medical support ordersarecourt-mandated deductions, making them involuntary.

References:

IRS Publication 15 (Employer’s Tax Guide)

Payroll Deduction Compliance Guide (Payroll.org)

A payroll business continuity plan (BCP) is designed to ensure payroll processes continue during a disruption. Critical tasks include validating system access, creating ACH files, and printing paychecks.Adding a new cost center is NOT criticalto issuing payroll, as it primarily affects financial reporting rather than payment processing.Payroll.orgrecommends focusing on system access, banking functions, and ensuring payroll runs smoothly.

References:

Payroll.org, Business Continuity and Disaster Recovery Guidelines

IRS Publication 15 (Employer’s Tax Guide)

Form W-9is used for independent contractors (U.S. residents) butdoes NOT determine residency for tax purposes.

TheSubstantial Presence Test (B)andGreen Card Test (C)are used to determine tax residency.

Tax treaties (D) impact tax status for nonresidents.

References:

IRS Publication 519 (U.S. Tax Guide for Aliens)