100% Free APA CPP-Remote Practice Test Questions and Answers 2026

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Total 84 Questions | Updated On: May 23, 2026

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Question 1

ERs in non-credit reduction states that pay their state unemployment taxes on time can deduct up to what percentage from the full FUTA tax rate in calculating their FUTA tax payments?

A : 0.6%

B : 4.5%

C : 5.4%

D : 6.0%

Answer: C

Question 2

Which of the following forms may be submitted to the IRS in order to receive a written determination of a worker's status as an EE or independent contractor?

A : Form W-5

B : Form SS-5

C : Form SS-8

D : Form W-9

Answer: C

Question 3

Which of the following practices is a strong internal control procedure?

A : Have the payroll bank account reconciled in the payroll dept.

B : Have the payroll manager distribute paychecks.

C : Place payroll checks under the personal control of the payroll manager.

D : Have a person other than the person who requested and authorized the payments prepare the payroll checks.

Answer: D

Question 4

When determining the value of ER-provided parking, which of the following valuation methods is allowed?

A : ER-s cost

B : EE-s cost

C : lower of EE-s cost or fair market value

D : fair market value

Answer: D

Question 5

How may FIT be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the EE's pay stub, if the EE has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?

A : using the aggregate method only

B : using the prior 12 months' tax rate

C : at the optional flat rate for all payouts at termination only

D : at the optional flat rate or using the aggregate method

Answer: D

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Total 84 Questions | Updated On: May 23, 2026

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