FPC Module 1 - Quiz questions and
Answers
Under the direction of the company, a licensed tax return practitioner works every Monday,
Wednesday, and Friday and is paid a salary to prepare tax returns. Under the IRC, the worker is classified
as a(n):
a) leased employee
b) employee
c) independent contractor - Answer-b) employee
reasoning: the question says "under the direction of the company"
Which of the following situations satisfies the federal minimum wage requirements as of January 1,
2019?
a) a dishwasher paid $5.12 per hr
b) a tipped worker paid 2/hr for working 40 hrs and avgs at least $250 per week in tips
c) a part-time ee in shipping paid $7/hr
d) an ee, age 18, is paid $217.50 for working 30 hrs the first week of employment - Answer-d
, An employer is required to verify an ee's identity and employment eligibility only for immigrants.
a) True
b) False - Answer-b
An employee lives in a state that has a minimum wage of 9/hr but works in another state where the
minimum wage is 8.25/hr. What is the minimum hourly rate the ee must be paid? - Answer-8.25
An employee filing a false Form W-4 can be penalized by the IRS.
a) True
b) False - Answer-a) True
an ee filing a false W-4 may be subject to an IRS penalty of $500.
When federal and state wage and hour regulations differ, which regulations must the employer follow?
a) Federal regulations
b) The one the favors the ee
c) State regulations - Answer-b) the one the favors the ee
A restaurant worker is paid 2.50/hr, works 40hrs in a ww, and receives 200 in tips. Under the FLSA, what
is the minimum hourly rate the ee must be paid?
2.13/hr
5.85/hr
Answers
Under the direction of the company, a licensed tax return practitioner works every Monday,
Wednesday, and Friday and is paid a salary to prepare tax returns. Under the IRC, the worker is classified
as a(n):
a) leased employee
b) employee
c) independent contractor - Answer-b) employee
reasoning: the question says "under the direction of the company"
Which of the following situations satisfies the federal minimum wage requirements as of January 1,
2019?
a) a dishwasher paid $5.12 per hr
b) a tipped worker paid 2/hr for working 40 hrs and avgs at least $250 per week in tips
c) a part-time ee in shipping paid $7/hr
d) an ee, age 18, is paid $217.50 for working 30 hrs the first week of employment - Answer-d
, An employer is required to verify an ee's identity and employment eligibility only for immigrants.
a) True
b) False - Answer-b
An employee lives in a state that has a minimum wage of 9/hr but works in another state where the
minimum wage is 8.25/hr. What is the minimum hourly rate the ee must be paid? - Answer-8.25
An employee filing a false Form W-4 can be penalized by the IRS.
a) True
b) False - Answer-a) True
an ee filing a false W-4 may be subject to an IRS penalty of $500.
When federal and state wage and hour regulations differ, which regulations must the employer follow?
a) Federal regulations
b) The one the favors the ee
c) State regulations - Answer-b) the one the favors the ee
A restaurant worker is paid 2.50/hr, works 40hrs in a ww, and receives 200 in tips. Under the FLSA, what
is the minimum hourly rate the ee must be paid?
2.13/hr
5.85/hr
