TCPDiscipline section · choose one
Tax Compliance and Planning
733 real, explained MCQs and 9 server-graded TBS simulations, mapped to the current AICPA Blueprint.
Blueprint content areas
Percent of TCP's scored content each Area represents, per the AICPA Blueprint. Content groups are listed as published in the AICPA Uniform CPA Examination Blueprints, effective January 2026.
I. Tax Compliance and Planning for Individuals and Personal Financial Planning30–40%
What the Blueprint covers in this Area
- Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income and estimated taxes
- Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)
- Gift taxation compliance and planning
- Personal financial planning for individuals
II. Entity Tax Compliance30–40%
What the Blueprint covers in this Area
- C corporations
- S corporations
- Partnerships
- Trusts
- Tax-exempt organizations
III. Entity Tax Planning10–20%
What the Blueprint covers in this Area
- Formation and liquidation of business entities
- Tax planning for C corporations
- Tax planning for S corporations
- Tax planning for partnerships
IV. Property Transactions (Individuals and Entities)10–20%
What the Blueprint covers in this Area
- Nontaxable disposition of assets
- Amount and character of gains and losses on asset disposition and netting process
- Related party transactions, including imputed interest
Skill-level allocation
Remembering & Understanding, Application, and Analysis — this section does not test Evaluation.
Remembering & Understanding5–15%
Application55–65%
Analysis25–35%
Exam structure
50% of score
MCQ testlets
34 + 34 questions across 2 testlets (68 total)
50% of score
TBS testlets
2 + 3 + 2 simulations across 3 testlets (7 total)
Start practicing TCP with real, explained questions and simulations.
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