CPA Tax Compliance and Planning (TCP) Practice Test and Practice Exam Questions

Free CPA Tax Compliance and Planning (TCP) practice test with 124+ exam-style questions across 4 domains, organized like the real TCP exam. Use it as a practice exam, a mock test, or a quick quiz. Instant feedback, no account.

The Tax Compliance and Planning (TCP) section is one of three Discipline sections of the Uniform CPA Examination administered by the AICPA. Candidates pass three Core sections (AUD, FAR, REG) plus one Discipline of their choice, TCP is most often selected by candidates planning a career in tax compliance, tax advisory, or personal financial planning. The 4-hour exam consists of 68 multiple-choice questions and 7 task-based simulations, weighted 50/50 in scoring. Content covers four areas: Tax Compliance and Planning for Individuals and Personal Financial Planning (30-40%), incentive compensation, AMT, at-risk and passive activity loss limitations, gifting and unified transfer tax, retirement plan selection (IRA, Roth, 401(k), annuities), investment risk, education funding, life and long-term care insurance, beneficiary designations, return on investment net of tax; Entity Tax Compliance (30-40%): C corporation NOL and capital loss carryforwards, shareholder contributions and distributions, consolidated 1120 returns, international tax (CFC, FDII, BEAT, GILTI, IC-DISC, permanent establishment), S corporation shareholder basis and AAA, partnership partner basis and elections, trusts (simple, complex, grantor), distributable net income, tax-exempt organizations and unrelated business income; Entity Tax Planning (10-20%): entity selection and formation, tax planning for C corps, S corps, and partnerships, built-in gains tax, terminating S elections; and Property Transactions (10-20%): like-kind exchanges, involuntary conversions, Section 1231 capital gains and ordinary losses, Section 1245 and 1250 depreciation recapture, unrecaptured Section 1250 gain, Section 1244 small business stock, installment sales, related-party transactions, imputed interest. References include the Internal Revenue Code of 1986 as amended, Treasury Regulations, and case law on federal taxation.

AICPA Uniform CPA Examination · Discipline section · 4 hours · 68 MCQs + 7 TBSs · 50/50 MCQ/TBS scoring · Skill mix: 5-15% Remembering & Understanding, 55-65% Application, 25-35% Analysis · Most aligned with tax compliance, tax planning, and personal financial planning career tracks · Effective January 2025 blueprint

Exam at a Glance

Questions68 MCQs + 7 TBSs
Time limit240 minutes
Passing score75 of 99
Cost~$250-350 (varies by state)
DeliveryPrometric; Discipline sections are offered only in specific quarterly testing windows
ValidityRolling 30-month window to pass all 4 sections
PrerequisitesSet by state board; typically 150 credit hours
Retake policyNo fixed wait; re-register through your state board/NASBA for a new NTS after receiving your score

Source: official exam page

Exam Domains

Study Resources

About This Practice Test

QuizBuffet's CPA Tax Compliance and Planning (TCP) practice test is built for exam preparation. Every question is tagged by exam objective and difficulty (easy, medium, medium-hard, hard) so you can drill the areas you need most. Sessions are short by default (pick 10, 25, 50, or all questions per domain), so you can study in any spare moment.

Wrong answers come with a contrastive explanation showing why your choice was wrong and what the correct concept actually is. Your progress is saved locally in your browser; nothing is uploaded and there's no signup.

Questions are written against the published TCP objectives and checked for accuracy and balance before they go live. How QuizBuffet writes and reviews its questions.

The TCP Guide

Everything you need to know before sitting for CPA Tax Compliance and Planning (TCP)

Why TCP matters in 2026

CPA Tax Compliance and Planning (TCP) is one of the most recognized credentials issued by AICPA, and 2026 hiring data continues to show TCP on job postings as either required or strongly preferred for the roles it targets. The certification validates that you can apply real working knowledge, not just recall facts, across 4 distinct exam domains, with the largest weight on Entity Tax Compliance. For candidates competing in the AICPA ecosystem, TCP is a clear signal to a hiring manager that you have invested in measurable, third-party-verified competence.

Who should take TCP

TCP is most useful for professionals working in or moving toward the AICPA ecosystem. In short: Discipline section of the Uniform CPA Examination, advanced individual and entity tax compliance and planning. If you are early in your career, TCP is one of the fastest credentials to add to a résumé that recruiters actively screen for. If you are mid-career, it formalizes the skills you already use day-to-day and unlocks roles that gate on it. If you are switching tracks, it gives you a structured curriculum that tells you exactly what to study, in what order, weighted by what the real exam tests.

Exam structure and difficulty

The CPA Tax Compliance and Planning (TCP) exam is organized into 4 domains, each weighted by the official AICPA exam guide. The heaviest weighting is Entity Tax Compliance at 42% of the exam, so that is where you should spend the most preparation time. The lightest is Property Transactions (Disposition of Assets) at 10%, meaning you can dedicate roughly proportional review time without over-investing.

Format details: AICPA Uniform CPA Examination · Discipline section · 4 hours · 68 MCQs + 7 TBSs · 50/50 MCQ/TBS scoring · Skill mix: 5-15% Remembering & Understanding, 55-65% Application, 25-35% Analysis · Most aligned with tax compliance, tax planning, and personal financial planning career tracks · Effective January 2025 blueprint. Following the domain weights is the single biggest leverage point candidates miss, because many over-study lower-weighted material that feels comfortable.

How to prepare

A practical four-step plan for TCP:

  1. Read the official AICPA exam guide for TCP and write down every sub-objective. This becomes your study checklist.
  2. Use the domain practice quizzes on this page in weight order (heaviest first). Aim for 80% on each domain before moving on.
  3. When you miss a question, read the explanation for every wrong answer, because that contrastive learning is where understanding compounds.
  4. Once every domain is at 80%+, take the Mix Quiz repeatedly to simulate real exam conditions across all topics.

Career outcomes and salary

Holders of TCP in the US currently see compensation in the range of $68k to $165k per year, with median around $98k. CPA TCP is a Discipline section; salary applies to the full CPA credential Salary varies by region, employer size, and complementary skills, but the TCP credential consistently lifts the floor of what you can negotiate against. Source: BLS, ZipRecruiter, 2026.

Common pitfalls

The three traps that kill TCP candidates: (1) over-memorizing acronyms instead of practicing the application of concepts in scenarios, when the exam is scenario-driven, not a vocab quiz. (2) Skipping the heaviest-weighted domain because it feels less interesting, which can fail the whole exam by neglecting Entity Tax Compliance. (3) Not timing practice sessions, when the exam has a real clock and pacing is its own skill. Build timing into your last two weeks of prep.

TCP questions, answered

What is the passing score for TCP?

Like every CPA Exam section, you need 75 on AICPA's 0-99 scale.

How much does the TCP exam cost?

CPA Exam section fees are set by your state board, typically $250 to $350 per section, plus a separate application/registration fee.

TCP vs REG, what is the difference?

REG (a required Core section) covers foundational federal taxation, business law, and ethics that every CPA candidate must pass. TCP (an optional Discipline section) goes deeper into tax planning, entity tax compliance, and personal financial planning for candidates heading toward tax-focused careers.

Who should choose TCP as their Discipline section?

Candidates heading toward tax compliance, tax planning, or personal financial planning roles. You only need to pass 1 of the 3 Discipline sections (BAR, ISC, TCP), and your choice does not limit what you can practice as a CPA afterward.

How long do I have to pass all 4 CPA sections?

A rolling 30-month window from the date you pass your first section, or your earliest passing score expires and you retake that section.

Is this TCP practice test free?

Yes. Every TCP practice question on QuizBuffet is free, with instant feedback and an explanation for each answer, no signup required.