Free CPA TCP (Tax Compliance & Planning) Practice Questions
The entire CPA TCP discipline question bank is free: 1,073 practice questions on tax compliance and strategic tax planning, including individual and entity taxation, planning strategies, and property transactions. From FreeFellow, where 'free' is in the brand name. No trial, no signup to browse, no credit card.
1,073 questions4 topics2026 syllabus
Built by Jeffrey Ting, FSA, CFA, who passed thirteen of the hardest finance exams on the first attempt. The full question bank and worked solutions are free forever.
Instant readiness score in about 6 minutes. No signup to start.
Sample Questions
Question 1
Easy
Which of the following entities is required to file Form 1120-S?
🎉
Correct Answer: D
Solution
D is correct.
Form 1120-S (U.S. Income Tax Return for an S Corporation) is filed by domestic corporations that have made a valid S election by filing Form 2553 under IRC Section 1362. The election must be in effect for the tax year.
Question 2
Medium
An employer establishes a Section 125 cafeteria plan. Which of the following benefits can be offered through the cafeteria plan on a pre-tax basis?
🎉
Correct Answer: A
Solution
A is correct.
Under IRC Section 125, a cafeteria plan allows employees to choose between cash (taxable salary) and qualified benefits on a pre-tax basis. Qualified benefits that can be offered include health insurance premiums, dental and vision coverage, dependent care assistance (up to 5,000 per year under Section 129), health FSA contributions (up to 3,300 for 2025), adoption assistance, and certain other benefits.
Question 3
Hard
A business sells equipment (Section 1245 property) for $275,000. The equipment was purchased for $240,000, and accumulated depreciation is $160,000. How is the gain characterized?
🎉
Correct Answer: D
Solution
D is correct.
Section 1245 recapture: gain up to accumulated depreciation is ordinary income; any remaining gain is Section 1231 gain.
| Item | Amount | Why | |---|---|---| | Sale price | $275,000 | Amount realized | | Adjusted basis | ($80,000) | $240,000 cost \minus $160,000 depreciation | | Total gain | $195,000 | $275,000 \minus $80,000 | | Ordinary income recapture | $160,000 | Lesser of depreciation ($160,000) or total gain ($195,000) | | **Section 1231 gain** | **$35,000** | $195,000 \minus $160,000 remaining |
Section 1231 gain is taxed at long-term capital gains rates if net Section 1231 gains exceed losses for the year.
What CPA TCP candidates are saying
“I practised the Lease questions subtopic by subtopic in Area 3F, and it was honestly a great experience. Learning felt much easier, faster, and more organised. It was especially helpful when I got a question wrong, because I could immediately connect the mistake to the exact concept.”
Harvin S.
“I have been finding the FreeFellow materials incredibly helpful. The way you break down complex topics is making a real difference in my CPA prep.”
Joshua S.
“I really liked the access the free tier has. The amount of questions you made is incredible and very accurate to the real deal.”
Sam
Others charge $1,000+. FreeFellow gives you the 70% you need to pass for free.
The full question bank, written solutions, lessons, formula sheet, mixed practice, and readiness tracking for your CPA TCP prep are free forever. No trial period, no credit card. Every task-based simulation has a copy-to-AI prompt builder for your own ChatGPT or Claude. Become a Fellow ($79/qtr) only if you want mock exams, flashcards, analytics, AI simulation grading, and a personalized study plan.
What's Free, and What Fellow Unlocks
The 70% of CPA TCP prep you actually need to pass (questions, solutions, lessons, mixed practice, copy-to-AI simulation prompts) is free forever. The remaining 30% (mocks, flashcards, analytics, study plan, AI simulation grading) unlocks when you become a Fellow. Use the free tier as long as you like.
✓
Free forever
$0 · no credit card
1,073 practice questions with detailed solutions
Copy-to-AI simulation prompts for your own ChatGPT or Claude
Mixed practice sessions across all topics
Formula sheet and reference materials
Readiness tracking with pass-probability estimates
No paywalls on questions · no trial period · no credit card
✦
Fellow unlock
$39 / mo · $79 / qtr per track · $199 / yr as Fellow Plus
Timed mock exams with weighted scoring
Spaced-repetition flashcards backed by memory science
Topic-level practice to drill weak areas
Performance analytics by topic and difficulty
AI grading for task-based simulations vs the official rubric
Personalized study plan that adapts to your exam date
How FreeFellow Compares
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever. The optional Fellow tier is $79 per quarter, a small fraction of what traditional providers charge.
FreeFellow
$0 · Fellow $79/qtr
Becker
$2,000–$3,500
Roger CPA
$1,800–$2,600
Traditional providers bundle prep into a single up-front fee. FreeFellow keeps the question bank and lessons free forever and charges only for deeper study tools (mocks, flashcards, analytics). All numbers are competitor list prices as of 2026.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($79/qtr) adds the pacing tools.
✓
1,073+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
CPA TCP uses continuous testing: candidates schedule on demand at a test center rather than waiting for a fixed sitting window. Confirm scheduling details and fees directly with NASBA before registering.
Frequently Asked Questions
How many free CPA TCP practice questions does FreeFellow have?
FreeFellow currently offers 1073 free CPA TCP practice questions across 4 topics, each with a detailed step-by-step solution. Questions span three difficulty levels and are aligned to the 2026 syllabus. The question bank is updated regularly.
What CPA TCP topics are covered?
The questions cover 4 topics: Tax Compliance and Planning for Individuals, Entity Tax Compliance, Entity Tax Planning, Property Transactions. Each topic page shows your progress and lets you filter by difficulty level. You can practice by topic to target your weak areas or take mixed-topic practice exams.
Is FreeFellow really free for CPA TCP prep, or is there a catch?
No catch. The 70% of CPA TCP prep you actually need to pass is free forever: the full question bank of 1073 practice questions, detailed solutions on every question, mixed practice, the formula sheet, and readiness tracking. No trial period, no credit card. The remaining 30% (timed mock exams, flashcards with spaced repetition, performance analytics, and a personalized study plan) unlocks when you become a Fellow.
What does the $79 Fellow tier unlock for CPA TCP?
Fellow ($39 per month or $79 per quarter, per track; the $199 annual is Fellow Plus) unlocks four things on top of the free tier: timed mock exams with weighted scoring that match the real exam blueprint, spaced-repetition flashcards built on memory science from cognitive psychology, topic-level practice to drill weak areas, performance analytics broken down by topic and difficulty, and a personalized study plan that adapts to your exam date. Everything else (questions, solutions, lessons) stays free.
How does FreeFellow compare to Becker, Surgent, or Wiley on price?
Traditional CPA TCP prep providers charge $200 to $3,500 for a single exam, paid upfront. FreeFellow keeps the question bank, written solutions, and lessons free forever. The optional Fellow tier is $79 per quarter (a small fraction of what the big providers charge) and adds mock exams, flashcards, analytics, and a study plan. You can pass CPA TCP entirely on the free tier.
How should I use FreeFellow to study for CPA TCP?
Start with topic-based practice to identify weak areas. As your exam date approaches, switch to timed practice exams under realistic conditions. The free tier gives you everything you need to build mastery; if you want pacing tools (mock exams, analytics, a study plan) and long-term retention aids (spaced-repetition flashcards), become a Fellow.
Is CPA TCP a core or discipline section?
CPA TCP is one of the three discipline sections. CPA candidates choose one discipline section in addition to the three required core sections (AUD, FAR, REG). The other discipline options are BAR and ISC. A score of 75 is required to pass (AICPA).
What score do you need to pass the CPA exam?
Each CPA exam section requires a minimum score of 75 on a scale of 0 to 99 (AICPA). The passing score is set by the AICPA and applies uniformly to all sections. All four sections must be passed within an 18-month rolling window from the date of the first passing score.
Can I study for the CPA exam while working full time?
Yes. Most CPA candidates study while working full time, typically dedicating 15-20 hours per week per section. Many candidates take one section at a time, spending 6-8 weeks per section. Most candidates complete all four sections in 6 to 12 months.
About FreeFellow
Jeffrey Ting
FSA, CFA · Founder
FreeFellow was built by Jeffrey Ting, a credentialed actuary and CFA charterholder who passed thirteen of the hardest exams in finance on the first attempt, and paid four-figure prep fees for every one. The learning itself was always free. The price was a moat.
So he started writing his own questions, then lessons, then mock exams, until it grew into a full prep platform covering 35 finance credentials with more than 40,000 original practice questions. The name says exactly what it is: the question bank is free, and Fellow is what you become once you pass.
01
Cost shouldn't decide who gets in.
The exam is a fair gate. A four-figure prep course is not. FreeFellow takes the second gate down, so the exam is the only one left.
02
Free should mean free.
No trial clock, no email gate, no credit card. The question bank, worked solutions, lessons, and readiness score stay free, and they are enough to pass.
03
Built by someone who sat where you sit.
He paid for the big-name courses, found nothing he respected, and built the prep he wished had existed. Not a marketing team that has never sat an exam.
