CPA TCP: Individual compliance, estimated taxes and passive losses
Blueprint I.A, I.B · Area I, Tax Compliance and Planning for Individuals and Personal Financial Planning · 30–40% of TCP
Ten TCP questions on individual compliance, estimated taxes and passive losses, untimed, with a reason for every answer option.
Or take the full TCP mock examHow are earnings in a qualified tuition (529) plan taxed when withdrawn and used for the beneficiary's qualified higher education expenses?
Individual compliance, estimated taxes and passive losses on CPA TCP
Area I of TCP (30–40%) covers tax compliance and planning for individuals and personal financial planning. This topic covers gross income and deduction planning, self-employment and QBI, estimated taxes, capital gains and losses, retirement distributions and the passive activity and at-risk rules.
- Blueprint groups
- I.A, I.B
- Share of the section
- Area I, Tax Compliance and Planning for Individuals and Personal Financial Planning: 30–40%
- Our drill
- 10 questions from 15 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Estimated tax safe harbors: 90% of current-year tax or 100% of prior-year tax (110% if prior-year AGI exceeded $150,000) (IRC §6654).
- Self-employment tax applies to 92.35% of net earnings at 15.3% up to the wage base; half is deductible for AGI (IRC §§164(f), 1402).
- The QBI deduction is the lesser of 20% of qualified business income or 20% of taxable income before the deduction (less net capital gain), with wage and property limits above the threshold (IRC §199A).
- Individuals deduct up to $3,000 of net capital loss a year and carry the rest forward indefinitely; wash sale losses are added to the basis of the replacement shares (IRC §§1211, 1091).
- Losses pass the basis, at-risk and passive activity limits in that order; suspended passive losses are freed on a fully taxable disposition of the entire interest (IRC §469(g)).
- Roth conversions are taxable to the extent of pretax amounts; RMDs begin at age 73 for those born 1951–1959.
Test yourself on individual compliance, estimated taxes and passive losses
Ten TCP questions on individual compliance, estimated taxes and passive losses, untimed, with a reason for every answer option.
Or take the full TCP mock examCommon questions
How much of the TCP section is individual compliance, estimated taxes and passive losses?
It sits in Blueprint Area I (I.A, I.B). The AICPA weights whole areas, not single topics; see the area’s range on the TCP page. Our 68-question mock draws each area at the middle of its range.
Are these real TCP questions?
No. The AICPA does not release live exam questions. These are original practice questions written to the published 2027 CPA Exam Blueprints, with a reason for every answer option and the standard or code section behind the key.
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TCP full mock exam: 4 hours, 5 testletsTCP task-based simulations
Blueprint and exam facts checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA.