FPC-Remote Exam Dumps | Which of the following situations does NOT reflect constructive receipt of wages?

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Question 3/74

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

A. Check is in the employee's possession.

B. Direct deposit funds are made available to the employee.

C. Employer mails paycheck through the United States Postal Service.

D. Payment has been set aside in the Payroll Department for employee pickup.

Correct Answer: C

Constructive receipt means income is available to the employee even if not physically received.
Option C is correct because when a paycheck is mailed, it is not immediately available, delaying constructive receipt.
Reference:
IRS Publication 15 (Employer's Tax Guide)
Payroll Tax Compliance Guide (Payroll.org)

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