FPC-Remote 試験問題を無料オンラインアクセス

Under the rules of constructive receipt, the employee is considered paid:

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

Which activity does NOT indicate a data breach has occurred?

• A.Employee personal data change in the self-service portal
• B.Excessive requests received for certain files or information
• C.Employee accounts have been locked without explanation
• D.Activity in the payroll system outside normal work times

Employer's federal quarterly employment taxes are reported on:

• A.Form 940
• B.Form 944
• C.Form 941
• D.Form 945

Which of the following forms is used by an employer to file an annual return of withheld FIT from nonwage payments?

• A.Form 940
• B.Form 944
• C.Form 941
• D.Form 945

Which of the following taxes are NOT withheld from allocated tips?

• A.Social Security and Medicare only
• B.FIT, Social Security, and Medicare only
• C.FIT and Social Security only
• D.Medicare and FIT only