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Discipline SectionCPA Exam 2026

TCP Exam Guide

Tax Compliance and Planning

78%
Pass Rate
60-80
Study Hours
68
MCQs (50%)
7
TBSs (50%)

Assesses skills related to U.S. federal tax compliance for individuals and entities, tax planning strategies, and personal financial planning.

Pass Rate Insight: Highest pass rate of all sections. Ideal for candidates with tax backgrounds.

Exam Format & Time Management

Exam Structure

Duration4 hours
Multiple Choice Questions68 (50% weight)
Task-Based Simulations7 (50% weight)
Optional Break15 minutes (after testlet 3)

Recommended Pacing

Time per MCQ~1.8 minutes
Time per TBS~17 minutes
MCQ Testlets2 testlets × 34 questions
TBS Testlets3 testlets (varies by section)

Testlet Progression

Testlet 1: MCQs→Testlet 2: MCQs→Break (Optional)→Testlets 3-5: TBSs

Content Blueprint

AreaContentWeighting
ITax Compliance and Planning for Individuals and Personal Financial Planning30-40%
IIEntity Tax Compliance30-40%
IIIEntity Tax Planning15-25%
IVProperty Transactions10-20%

Key Topics Tested

  • Gross income, AGI, taxable income, estimated taxes
  • Equity compensation and AMT
  • Passive activity and at-risk limitations
  • Gift taxation compliance and planning
  • Personal financial planning
  • C and S corporation taxation
  • Partnership taxation
  • Entity selection and tax planning strategies

Study Tips for TCP

  1. 1Focus on application and analysis — much of the exam tests practical scenarios
  2. 2If taking before July 2026, coordinate TCP study with REG
  3. 3Minimum 60 hours of study time for content AND application
  4. 4Think like a tax planner: "What strategies would you implement?"
  5. 5Practice multi-entity scenarios combining different tax treatments

Best Courses for TCP

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Surgent

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Becker

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UWorld

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TCP Frequently Asked Questions

TCP has the highest pass rate (78%) of any CPA exam section. It's ideal for candidates with tax experience or those who performed well on REG.

Other Exam Sections

FARCore

Financial Accounting and Reporting

43% pass rate

AUDCore

Auditing and Attestation

50% pass rate

REGCore

Taxation and Regulation

64% pass rate

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