Free TCP CPA Practice Questions
Answer one original, source-reviewed TCP question before choosing a longer practice path. The page uses the dated 2026 Blueprint and H.R. 1 testing boundary rather than undated tax assumptions.
Quick answer
Answer one original, source-reviewed TCP MCQ without an account. The 2026 exam structure has 68 MCQs and 7 TBSs across five testlets. This sample teaches one decision; it is not a score prediction or a complete practice test.
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The sample and every explanation remain visible without registration. Create an account when you want to continue TCP practice and keep your work together.
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.
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% |
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.
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.
Source contract reviewed 2026-08-03.
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 noticeTry a source-reviewed TCP practice question
Commit to one answer before reading the explanation. After answering, review every distractor and follow the cited primary source if you need to verify the rule.
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?
How to review this TCP sample
Choose an answer before opening the 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 one TCP question can and cannot show
This sample can reveal whether you can apply one reviewed rule 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 the rule was unfamiliar, return to the TCP guide before doing more questions. If the 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 free sample, official Blueprint link, and PDF resource remain available without treating account creation as proof of readiness.
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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 PDFsTry a different CPA section
Return to the protected generic question page when you want to switch sections or compare all six reviewed samples.
Browse all CPA practice questionsReview the TCP section guide
Use the section owner for current structure, content orientation, and section-specific planning.
Open the TCP guideReview the official Blueprint
Verify detailed groups, topics, representative tasks, and tested skill levels with the official source rather than treating this sample as complete coverage.
Open official BlueprintTCP 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.
- Is the TCP question on this page an official AICPA question?
- No. It is an original CPAPass sample reviewed against the cited primary source. It is not an official, released, retired, or current CPA Exam item.
- 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.
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