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  1. Home
  2. APA Certification
  3. CPP-Remote Exam
  4. APA.CPP-Remote.v2025-10-30.q105 Dumps
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Question 51


What is the total amount reported in box 10, "Dependent care benefits?"

Correct Answer: A
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Question 52

To have federal income tax withheld from payments received from a third-party insurer, the employee must complete:

Correct Answer: D
FormW-4Vis used to requestvoluntary withholdingfromgovernment payments or third-party sick pay.
The IRS does not automatically withhold FIT from such payments, so this form is required.
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Question 53

What is the difference between policy and a procedure?

Correct Answer: C
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Question 54

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

Correct Answer: D
Comprehensive and Detailed In-Depth Explanation:
Before finalizing a payroll register, validations ensure accuracy:
* Check for negative or unusual values
* Identify $0 net pay(can be a red flag)
* Compare batch totalsto prevent imbalance
ACH confirmationis part of thepost-processing transmission phase, not the validation of the payroll register itself.
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Question 55

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:

Correct Answer: A
Comprehensive and Detailed in Depth Explanation:
Under IRS guidelines,election workerswho arenot covered under a Section 218 agreementand who earn less than$2,200 in 2023arenot subject to Social Security or Medicare (FICA) taxes.
However, once the election worker earnsmore than $2,200in a year,only Federal Income Tax withholding applies,not FICA, if the worker is not covered under the Section 218 Agreement.
Thus,only Box 1 (wages, tips, other compensation)is required for W-2 reporting.Boxes 3 and 5 (Social Security and Medicare wages)andBoxes 4 and 6 (FICA taxes)are not required.
#Correct answer:A - Box 1 only
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