US CPA TCP (Tax Compliance and Planning) — Complete Guide 2026
US CPA TCP exam guide: the CPA Evolution TCP discipline section on advanced US tax compliance and planning — syllabus, exam format, key tax topics, and whether TCP is the right discipline for you.
What is CPA TCP?
Tax Compliance and Planning (TCP) is one of the three CPA Evolution discipline sections — candidates choose one of TCP, BAR, or ISC. TCP goes deeper into US federal taxation than the core REG section, covering advanced entity taxation, multi-jurisdictional tax, tax planning strategies, and property transactions. It is designed for candidates pursuing tax advisory and planning careers.
TCP Exam Format
| Feature | Details |
|---|---|
| Duration | 4 hours |
| MCQs | 68 MCQs (50% of score) |
| Task-Based Simulations (TBS) | 7 TBS (50% of score) |
| Pass score | 75 (0–99 scale) |
TCP Syllabus — Content Areas
| Content Area | Weight |
|---|---|
| Tax Compliance and Planning for Individuals and Personal Financial Planning | ~30–40% |
| Entity Tax Compliance | ~30–40% |
| Property Transactions (dispositions, like-kind exchanges, instalment sales) | ~10–20% |
| Multi-Jurisdictional Tax Issues (international, state and local) | ~10–20% |
Key Topics in CPA TCP
Advanced Individual Tax Planning
- Retirement planning (IRA, 401(k), Roth conversions, required minimum distributions)
- Estate and gift tax planning — marital deduction, annual exclusion, portability
- Passive activity loss rules and at-risk limitations
- Alternative Minimum Tax (AMT) planning strategies
Advanced Entity Tax
- Corporate reorganisations (Types A–G)
- Consolidated tax return filing
- S corporation eligibility, elections, and terminations
- Partnership special allocations and substantial economic effect
- International tax basics — GILTI, FDII, BEAT, transfer pricing
Property Transactions
- Section 1031 like-kind exchanges — identification and exchange periods
- Instalment sales (Section 453)
- Section 1245 and 1250 depreciation recapture
- Capital gain/loss netting rules
Should You Choose TCP?
TCP is best for candidates targeting:
- Big 4 or mid-tier tax advisory roles
- Corporate tax compliance (in-house tax departments)
- Estate planning and high-net-worth individual tax advisory
- International tax roles at MNCs
For Indian candidates targeting US CPA with a focus on tax work — particularly at Big 4 or at Indian MNCs with US operations — TCP is a strong choice. Explore ACCA with Learnsignal — ACCA's strategic professional papers provide foundations for understanding advanced accounting concepts that underpin TCP's tax planning analysis.
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