An employer that files a quarterly federal employment tax return must set its deposit schedule from a lookback period. Which period is the lookback period? A The four calendar quarters of the immediately preceding calendar year, January through December B The employment tax liability accrued so far this year, recomputed at the close of each quarter C The eight weeks of payrolls run just before the first payday of the current calendar year D The 12 months from July 1 of the second preceding year through June 30 of the prior year
Practice questions based on the PayrollOrg Fundamental Payroll Certification content outline and on federal payroll authorities including IRS Publication 15 (Circular E), Publication 15-A, Publication 15-B, the Fair Labor Standards Act, and the Consumer Credit Protection Act. FPC and CPP are marks of PayrollOrg; this site is not affiliated with or endorsed by PayrollOrg. Amounts that are adjusted each year — wage bases, contribution limits, the minimum wage, mileage and per-diem rates — are given inside the question rather than tested from memory, and state-specific rules are out of scope. Confirm the current content outline and the current-year figures from the official sources before testing.
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