EMT Practice Test

1. Question Content...

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Question1: Agricultural employers are required to report annual wages and taxes withheld on Form:

Question2: When an employee is married, filing separately, what is the MAXIMUM amount of dependent care assistance?

Question3: Although a worker is considered an independent contractor by the IRS, a worker may still be classified as an employee under the FLSA regulation when:

Question4: A credit balance in a federal income tax payable account means the amount:

Question5: To avoid conflict in customer service situations, payroll personnel should recognize all of the following behaviors EXCEPT:

Question6: Wages were scheduled to be paid on December 30, 2023. Due to a system issue, payments were processed on January 3, 2024. How should the payments be taxed?

Question7: An employer that falls victim to a phishing scheme should review which of the following documents?

Question8: All of the following tasks require a configuration update to the payroll system EXCEPT:

Question9: Escheatment procedures may require employers to file annual reports containing all of the following data EXCEPT the employee's:

Question10: After initial implementation of a new payroll system, all of the following changes must be monitored EXCEPT:

Question11: To maintain confidentiality of employee data, all of the following practices must be in place EXCEPT:

Question12: Forecasting the costs and revenues associated with projects is BEST described as:

Question13: The Employer's Tax Guide, Circular E is found in Publication:

Question14: Based on the following information, what is the MAXIMUM amount, if any, the employer can deduct from the employee's wages for uniforms?
Hourly rate: $7.75
Hours worked: 30
Pay frequency: Weekly
Uniform deduction: $45.00

Question15: Based on the following information, calculate the total deductions from the next paycheck:
* YTD wages: $166,600.00
* Monthly salary: $5,200.00
* Pay frequency: Biweekly
* FITW: $143.46
* 401(k) deferral: 10%
* Pretax medical: $50.00
* Charitable contribution: $60.00

Question16: When wages are considered abandoned, employers must file a report containing all of the following information EXCEPT:

Question17: Failure to remit Section 457(b) retirement plan contributions withheld from employee paychecks would affect all portions of the balance sheet EXCEPT:

Question18: Under the FLSA, how many hours in a workweek can a 14-year-old work in a food establishment while school is in session?

Question19: An employer who improperly classifies a worker's status as an independent contractor may be subject to penalties assessed by the:

Question20: The purpose of a payroll accrual entry is to post:

Question21: All of the following characteristics are indicative of good customer service EXCEPT:

Question22: Which of the following actions is NOT a guideline for providing effective feedback?

Question23: Which of the following resources contains the tax laws passed by Congress and signed by the President?

Question24: Based on the following information, calculate the gross pay.
* Hourly Rate:$10.20
* Hours Worked:87
* Overtime Hours:4
* Double Time Hours:3
* Pay Frequency:Biweekly
* 401(k) Deferral:$50.00 (irrelevant for gross pay)

Question25: An election worker not covered by a Section 218 agreement earned $2,200.00 during the year. The mandatory reporting on Form W-2 is:

Question26: All of the following data points on the payroll register are used when reconciling the general ledger EXCEPT:

Question27: Under the ACA, an employer can determine affordable coverage by using all of the following safe harbors EXCEPT the:

Question28: In the implementation planning stage, which of the following activities documents the existing system?

Question29: Maintaining current job descriptions assists in all of the following management areas EXCEPT:

Question30: If an employer pays $320.00 per month for an employee's parking on or near the employer's premises, what amount, if any, is included in the employee's income?

Question31: Based on the following information, what is the total tax liability for the first payroll in January?
* Biweekly pay: $6,457.11
* Social Security: $5,299.33
* Medicare: $1,239.36

Question32: All of the following accounts are liabilities EXCEPT:

Question33: Using the following information, calculate an employee's federal taxable wages:
* Gross Wages:$1,500.00
* 401(k) Deferral:$150.00
* Section 125 Cafeteria Plan:$150.00
* Charitable Contribution:$50.00
* Post-tax Long-Term Disability Premium:$7.00

Question34: When a federal tax levy is in place for an employee, the amount of the employee's wages that must be remitted to satisfy the levy is the amount remaining after the exempt amount has been subtracted from the employee's:

Question35: Using the percentage method, calculate the net pay for an exempt employee using the following information:
* Total YTD wages: $115,000.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2019 Form W-4: Married, 3 allowances
* 401(k) deferral: 10% of salary

Question36: Using the percentage method, calculate the net pay for an exempt employee based on the following information:
* YTD Wages:$62,500.00
* Annual Salary:$87,000.00
* Pay Frequency:Semi-monthly
* 401(k) Deferral:$181.25
* Section 125 Cafeteria Plan:$125.00
* Charitable Contribution:$4.17
* Form W-4 (2019):Married, 2 allowances
* State:No state income tax

Question37: All of the following data should be included in the master file of an exempt employee EXCEPT:

Question38: All of the following validations should be performed each pay period before finalizing the payroll register EXCEPT:

Question39: All of the following elements indicate an Income Withholding Order is "regular on its face" EXCEPT if the:

Question40: Using the following information, calculate the employer's FICA tax liability for the employee's next pay period:
* YTD Wages: $167,700.00
* Pay Frequency: Semi-monthly
* Annual Salary: $144,000.00
* 401(k) Deferral: $100.00
* Pretax Medical: $100.00