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100% Pass Quiz 2025 APA CPP-Remote–High Hit-Rate Exam

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APA Certified Payroll Professional Sample Questions (Q45-Q50):

NEW QUESTION # 45
All of the following data points would be considered logical workflow into the payroll system EXCEPT:

A. Direct deposit information
B. Withholding certificate
C. Payment vouchers
D. Child support order

Answer: C

Explanation:
Comprehensive and Detailed In-Depth Explanation:
Payment vouchersare typicallyAccounts Payabledocuments, not payroll-specific inputs. All other options (A, C, D) are essential parts of payroll data flow for deductions, taxation, and payment.

NEW QUESTION # 46
An employer may exclude a business reimbursement from income when the employee's expenses meet which of the following requirements?

A. Expenses are business-related, substantiated, and excess advances are returned timely.
B. Reimbursements are made with regular payroll
C. Expenses are substantiated and excess advances are returned
D. Expenses are business-related, substantiated, and excess advances are retained for future travel.

Answer: A

NEW QUESTION # 47
All of the following information is required to be reported on Form 1094-C EXCEPT:

A. Employer name
B. Social Security number
C. Contact person
D. Total number of Forms 1095-C filed

Answer: B

Explanation:
Comprehensive and Detailed In-Depth Explanation:
Form 1094-C is thetransmittal formfor Form 1095-C (used for ACA reporting). It requires:
* Employer's name
* EIN
* Contact person info
* Total Forms 1095-C filed
SSN is not required on 1094-C- it is reported on the1095-Cform instead.

NEW QUESTION # 48
Which of the following is the most logical order of events in a system implementation?

A. Training, development, testing evaluation
B. Feasibility, evaluation, development, testing
C. Conversation, training, testing, evaluation
D. Testing, evaluation, training, documentation

Answer: B

NEW QUESTION # 49
An employer may accept a child support order directly served from another state without risk of liability under which of the following laws?

A. UIFSA
B. OCSE
C. URESA
D. ERISA

Answer: A

NEW QUESTION # 50
......

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