How many MCQs and TBSs are on TCP in 2026?

TCP has 68 MCQs across testlets of 34 and 34, followed by 7 TBSs across testlets of 2, 3, and 2.

How are MCQs and TBSs weighted on TCP?

TCP assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.

Are the five TCP questions on this page official AICPA questions?

No. They are original CPAPass questions reviewed against their cited primary sources. They are not official, released, retired, or current CPA Exam items.

Where can I verify the official TCP scope?

Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.

Discipline · TCP

Free TCP CPA Practice Questions

Answer five original, source-reviewed TCP questions before choosing a longer practice path. The page uses the dated 2026 Blueprint and H.R. 1 testing boundary rather than undated tax assumptions.

By CPAPass Team

Quick answer

Answer five original, source-reviewed TCP MCQs without an account. The 2026 exam structure has 68 MCQs and 7 TBSs across five testlets. This short set is not a score prediction or a complete practice test.

Public set first

Try five questions, then continue in CPAPass

Each question and explanation is available without registration. Create an account when you want to continue TCP practice and keep your work together.

Create free account Try five questions first

2026 TCP format

TCP is a Discipline section with 4 hours of testing time. Its first two testlets contain 34 and 34 MCQs. Its final three testlets contain 2, 3, 2 TBSs.

MCQs carry 50% of the score and TBSs carry 50%. These are official score weights, not a suggested study-time formula.

Section typeDiscipline

Testing time4 hours

MCQs68 · 50%

TBSs7 · 50%

Official 2026 TCP content areas

TCP extends REG into more complex individual and entity tax compliance, tax planning, property transactions, and personal financial planning.

Open the official 2026 AICPA Blueprint for the detailed groups, topics, representative tasks, and skill levels.

Area	Official name	Score-weight range
I	Tax Compliance and Planning for Individuals and Personal Financial Planning	30-40%
II	Entity Tax Compliance	30-40%
III	Entity Tax Planning	10-20%
IV	Property Transactions (disposition of assets)	10-20%

Official content-area explorer

Explore the 2026 TCP content areas

Select an area to see its official Blueprint number and score-weight range. No generated skill percentages or predicted question mix are shown.

Score-weight range

Tax Compliance and Planning for Individuals and Personal Financial Planning

30-40%

This is the official range assigned to Area I. It is not a promise about the exact questions in an individual exam form.

Blueprint limitationBlueprint tasks are representative, not exhaustive. The number of listed tasks does not establish content weight or predict the exact questions a candidate will receive.

Source contract reviewed 2026-08-03.

Current H.R. 1 testing boundary

Only H.R. 1 provisions within the applicable REG or TCP Blueprint scope are eligible for testing. Within that scope, provisions effective in 2024 or 2025 became eligible on July 1, 2026; all other provisions become eligible in the calendar quarter beginning six months after their effective date.

Read the official AICPA notice

Try five source-reviewed TCP practice questions

Commit to an answer before reading each explanation. Review every distractor, then choose Next question to continue through the five-item set.

Question 1 of 5

TCP - Partnership Basis

A taxpayer contributes property with an adjusted basis of $30,000 and a fair market value of $50,000 to a partnership for an interest. There are no liabilities, and no gain is recognized. What is the taxpayer's initial basis in the partnership interest?

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TCP practice questions with answers

Browse all five TCP questions from the session above. Try each question before opening its answer, then review why the other choices do not work.

TCPQuestion 1 of 5

Partnership Basis

A taxpayer contributes property with an adjusted basis of $30,000 and a fair market value of $50,000 to a partnership for an interest. There are no liabilities, and no gain is recognized. What is the taxpayer's initial basis in the partnership interest?

A.$0
B.$20,000
C.$30,000
D.$50,000

Show answer and explanation

Correct answer: C. $30,000

The initial basis of a partnership interest includes the adjusted basis of property contributed. With no liabilities and no recognized gain, the initial basis is $30,000.

Why each choice is right or wrong

A. A nonrecognition contribution does not make the contributed property's adjusted basis disappear.
B. The built-in appreciation of $20,000 is not the partner's initial basis.
C. The property's $30,000 adjusted basis carries into the initial partnership-interest basis in these facts.
D. Fair market value does not replace adjusted basis for this initial-basis calculation.

Source reviewed 2026-08-12: IRS Publication 541, Basis of Partner's Interest

TCPQuestion 2 of 5

Installment Sales

An installment sale has a contract price of $100,000 and gross profit of $40,000. What gross profit percentage applies to eligible principal payments?

A.25%
B.40%
C.60%
D.100%

Show answer and explanation

Correct answer: B. 40%

The gross profit percentage is gross profit divided by contract price. $40,000 divided by $100,000 equals 40%.

Why each choice is right or wrong

A. This percentage does not result from the stated gross profit and contract price.
B. $40,000 divided by $100,000 equals 40%.
C. This is the complement of the gross profit percentage, not the percentage itself.
D. A 100% percentage would require gross profit to equal the full contract price.

Source reviewed 2026-08-12: IRS Publication 537, Installment Sales

TCPQuestion 3 of 5

Adjusted Basis

A taxpayer buys property for $90,000, makes a $15,000 capital improvement, and claims $20,000 of allowable depreciation. Ignoring other adjustments, what is adjusted basis?

A.$55,000
B.$70,000
C.$85,000
D.$125,000

Show answer and explanation

Correct answer: C. $85,000

Adjusted basis starts with cost, increases for the capital improvement, and decreases for depreciation: $90,000 + $15,000 - $20,000 = $85,000.

Why each choice is right or wrong

A. This subtracts both adjustments instead of adding the capital improvement.
B. This subtracts depreciation but omits the basis increase for the improvement.
C. $90,000 plus $15,000 minus $20,000 equals $85,000.
D. This adds depreciation even though depreciation reduces adjusted basis.

Source reviewed 2026-08-12: IRS Publication 551, Basis of Assets

TCPQuestion 4 of 5

Property Dispositions

A taxpayer sells property for an amount realized of $130,000. The property's adjusted basis is $95,000. Ignoring special character and deferral rules, what is realized gain?

A.$35,000
B.$95,000
C.$130,000
D.$225,000

Show answer and explanation

Correct answer: A. $35,000

Realized gain is amount realized minus adjusted basis. $130,000 minus $95,000 equals $35,000.

Why each choice is right or wrong

A. This correctly subtracts adjusted basis from amount realized.
B. This repeats adjusted basis rather than calculating gain.
C. This repeats amount realized and ignores basis.
D. Adding amount realized and basis does not calculate gain.

Source reviewed 2026-08-12: IRS Publication 544, Sales and Other Dispositions of Assets

TCPQuestion 5 of 5

Below-Market Loans

Why can a below-market loan between related parties create federal tax consequences even when little or no stated interest is paid?

A.Section 7872 can treat forgone interest as transferred and retransferred under its rules
B.Every below-market loan is automatically treated as a sale of property
C.The principal balance is always deductible by the borrower
D.Related parties are prohibited from making loans

Show answer and explanation

Correct answer: A. Section 7872 can treat forgone interest as transferred and retransferred under its rules

Section 7872 provides rules that can impute transfers and interest income or expense from forgone interest on covered below-market loans.

Why each choice is right or wrong

A. This describes the statutory mechanism that can impute tax consequences from forgone interest.
B. A loan is not automatically recharacterized as a property sale.
C. Borrowed principal is not automatically deductible.
D. The statute addresses tax treatment; it does not categorically prohibit related-party loans.

Source reviewed 2026-08-12: 26 U.S.C. Section 7872, Treatment of Loans With Below-Market Interest Rates

How to review these five TCP questions

Choose an answer for each question before opening its explanation. Then review the correct-answer reasoning and every distractor, including when your first choice was correct.

A useful TCP comparison task asks you to evaluate alternatives, calculate the tax effect, and explain why a transaction or timing choice changes the result for the taxpayer.

If REG strength came mainly from business law or routine compliance, do not assume it transfers to TCP. Test a planning scenario with multiple entities or timing choices and review every assumption you made.

What five TCP questions can and cannot show

This set can reveal how you apply its reviewed rules and explain the alternatives. It cannot estimate a CPA Exam score, predict a pass, or represent the full Blueprint.

Use the official Blueprint to verify scope, the section guide to plan coverage, and a larger set of unfamiliar questions when you need broader evidence.

Choose the next TCP practice step

If a rule was unfamiliar, return to the TCP guide before doing more questions. If a rule was familiar but the scenario caused the miss, continue with changed-fact practice and explain why each wrong option fails.

Create a CPAPass account when you want to continue section practice and keep your work together. The five free questions, official Blueprint link, and PDF resource remain available without treating account creation as proof of readiness.

Continue with the resource that matches your next job

Request the TCP PDF pack

Keep the section resource available for offline review. The PDF request is separate from creating a CPAPass account.

Get the TCP PDFs

Try a different CPA section

Choose another section and try its five free questions, with explanations for every answer.

Browse all CPA practice questions

Review the TCP section guide

Review the exam format, tested topics, and study-planning advice for your section.

Open the TCP guide

Review the official Blueprint

Verify detailed groups, topics, representative tasks, and tested skill levels with the official source rather than treating this five-question set as complete coverage.

Open official Blueprint

TCP practice questions: common questions

How many MCQs and TBSs are on TCP in 2026?: TCP has 68 MCQs across testlets of 34 and 34, followed by 7 TBSs across testlets of 2, 3, and 2.
How are MCQs and TBSs weighted on TCP?: TCP assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.
Are the five TCP questions on this page official AICPA questions?: No. They are original CPAPass questions reviewed against their cited primary sources. They are not official, released, retired, or current CPA Exam items.
Where can I verify the official TCP scope?: Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.

Continue TCP practice in CPAPass

Create a free account to continue beyond this public TCP set and keep your practice activity together.

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