Expert Answers to APA Exam FPC-Remote Questions

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American Planning Association Fundamental Payroll Certification

Fundamental Payroll Certification

Last Update May 18, 2026
Total Questions : 145

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Questions 2

A willful violation of child labor laws, that does NOT involve serious harm or death, can result in a fine of up to:

Options:

$1,000.00

$2,203.00

$10,000.00

$13,227.00

Discussion 0

Questions 3

A terminated employee submits a written request on August 1 for the current year Form W-2. By what date MUST the employer furnish the Form W-2?

Options:

August 31

September 30

October 31

January 31

Discussion 0

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Questions 4

A semiweekly depositor accumulates a payroll tax liability of $49,000.00 on Thursday. The next day, the company has bonus payroll with a tax liability of $120,200.00. Calculate the amount of tax deposit and its due date.

Options:

$120,200.00 on the following Friday; $49,000.00 on the following Wednesday

$120,200.00 on the following Monday; $49,000.00 on the following Wednesday

$169,200.00 on the following Monday

$169,200.00 on the following Wednesday

Discussion 0

Questions 5

Which of the following wage attachments has the highest priority for withholding?

Options:

Bankruptcy

Child Support

State Tax Levy