EMT Practice Test

1. Question Content...

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Question1: Which of the following taxes are NOT withheld from allocated tips?

Question2: All of the following standards demonstrate effective communication techniques EXCEPT:

Question3: Which organization should be contacted when placing a stop payment on a check?

Question4: The FINAL phase of the accounting process involves the:

Question5: Payroll liability tax accounts should be reconciled at LEAST once a:

Question6: Which of the following items is NOT found on an employee's master file?

Question7: Payroll system security violations may result in:

Question8: Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?

Question9: Which of the following expenses is a non-operating expense?

Question10: To stop payment on an employee's check, the employer must work with the:

Question11: Which test is used to determine if an employer-employee relationship exists?

Question12: Payroll standard operating procedures should be updated no less frequently than:

Question13: To identify an out-of-balance general ledger account, all of the following documents should be used EXCEPT:

Question14: When a payer receives a "B" Notice, it must send a copy of the notification to the payee within:

Question15: An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?

Question16: All of the following workflow mapping descriptions are correct EXCEPT:

Question17: Employers can take advantage of all of the following affordability safe harbors set forth in the ACA regulations EXCEPT:

Question18: All of the following resources are available to help a Payroll Professional stay abreast of regulatory changes EXCEPT the:

Question19: The reconciliation of an employee federal income tax withholding account occurs when which type of account is balanced?

Question20: Report backup withholding to the IRS using:

Question21: Which of the following wage attachments has the highest priority for withholding?

Question22: Using the following information from a payroll journal, calculate the total Social Security tax liability for the first payroll of the year:

Question23: Which of the following record-keeping storage methods does NOT offer increased confidentiality?

Question24: Failure to create a payroll ACH file is a violation of which customer service principle?

Question25: An independent contractor status is indicated if the worker:

Question26: Using the wage bracket method and the information below, calculate the employee's weekly net pay.

Question27: Which of the following general ledger accounts should normally maintain a credit balance?

Question28: Which of the following situations does NOT reflect constructive receipt of wages?

Question29: When an employer allocates tips, which of the following statements is TRUE?

Question30: Using the following information, calculate the employer's total FICA tax liability for the first payroll of the year.

Question31: A state's minimum wage is $0.60 higher than the federal minimum wage. Under the FLSA, for an employee age 20, what is the MINIMUM hourly rate an employer can pay the employee?

Question32: During open enrollment, the employee elects the following deductions. What is the total of the Section 125 Cafeteria Plan deductions?

Question33: Under the CCPA, use the following information to calculate the MAXIMUM child support order deduction allowed for an employee supporting a second family and in arrears.

Question34: To reconcile a general ledger tax liability account balance, verify all of the following items EXCEPT:

Question35: The purpose of the prenotification process for direct deposit is to ensure that the transaction is:

Question36: IRS regulations require employers to take all of the following actions for taxable noncash awards EXCEPT:

Question37: Using the wage bracket method, calculate the employee's net pay. The employee's W-4 was completed in 2019 or earlier.

Question38: The due date for filing Form 941 is the:

Question39: All of the following statements about the implementation of department processes are true EXCEPT:

Question40: An out-of-balance condition in the general ledger could be caused by:

Question41: A mechanism which facilitates local tax withholding for an employee who is working abroad, but remains on the home country's payroll system and is paid under a tax equalization plan, is called a(n):

Question42: When resolving late deposits, the payroll staff should take all of the following steps EXCEPT:

Question43: The withholding of federal income tax is regulated by the:

Question44: Employer's federal quarterly employment taxes are reported on:

Question45: Which of the following forms is used by an employer to file an annual return of withheld FIT from nonwage payments?

Question46: Documentation on legislative changes to Forms W-2 and W-3 is initiated by which of the following organizations?

Question47: Which of the following factors is NOT used to determine a SUTA state?

Question48: All of the following employees are examples of phantom employees EXCEPT:

Question49: All of the following statements are correct regarding independent contractors EXCEPT that they:

Question50: Employees may report tips to the employer using:

Question51: Which of the following awards are included in an employee's taxable income?

Question52: Which of the following deductions from pay is considered a voluntary deduction?

Question53: An employee has received $169,000.00 in YTD earnings. The employee receives a payment of $16,600.00. The employer Medicare tax, if any, is:

Question54: Workers' compensation payments are excluded from gross income and employment taxes EXCEPT when the amounts received:

Question55: Which activity does NOT indicate a data breach has occurred?

Question56: Which of the following forms of identification CANNOT be used in Section 2 of Form I-9?

Question57: Using the following information from a payroll register, calculate the tax deposit liability for the payroll.

Question58: An employee has YTD wages in the amount of $250,000.00 and receives a $1,753.00 bonus payment. Using the optional flat rate method, calculate the federal income tax withholding from the bonus payment.

Question59: All of the following criteria are used to determine FMLA eligibility EXCEPT the number of:

Question60: When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:

Question61: The journal is commonly referred to as the record of:

Question62: As of December 31, 2024, what is the MAXIMUM amount, if any, a 49-year-old employee can contribute to a 401(k) plan?

Question63: All of the following activities are examples of an internal control EXCEPT:

Question64: Using the following information, calculate the imputed income that MUST be included in the employee's monthly gross pay.

Question65: The FLSA requires employers to retain employee work time schedules for at least:

Question66: Where should a firm's business transactions FIRST be recorded?

Question67: Employers who properly repay over-withheld amounts to employees can claim a credit against taxes due by making an adjustment on:

Question68: A willful violation of child labor laws, that does NOT involve serious harm or death, can result in a fine of up to:

Question69: Which of the following simulations would NOT be performed when testing a disaster recovery plan?

Question70: What is the purpose of Form I-9?

Question71: Which form is used by third-party administrators to report sick pay paid on behalf of an employer?

Question72: Which of the following criteria is NOT used to determine if the worker is a nonresident for U.S. income tax purposes?

Question73: What information is reported to the IRS on Form 1094-C?

Question74: What is the purpose of the ACA legislation?