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US CPA: Tax Compliance and Planning (TCP) · review course

USCPA-06 · Professional qualifications

CertiFi's review course for the Tax Compliance and Planning (TCP) discipline section of the AICPA Uniform CPA Examination. Fourteen lessons follow the four content areas of the AICPA blueprint effective 1 January 2026 (individual compliance and personal financial planning, entity compliance, entity planning and property transactions) and teach post-OBBBA federal tax law as tested from 1 July 2026, with worked examples, exam tips and a large original multiple-choice question bank.

Who it's for

CPA candidates who have chosen the TCP discipline and want structured, exam-focused revision of advanced US federal tax compliance and planning with plenty of practice.

What you'll be able to do

  • Explain the TCP exam format, scoring and which version of federal tax law is tested after the One Big Beautiful Bill Act
  • Compute individual taxable income and tax, including equity compensation, QBI, loss limitations, credits, NIIT and AMT
  • Apply gift, estate and basis rules in personal financial planning
  • Prepare and review C corporation, S corporation, partnership, fiduciary and exempt organisation tax computations
  • Advise on choice of entity, formations, distributions, redemptions, liquidations and business sales
  • Determine the amount and character of gain or loss on taxable and non-taxable property dispositions

Lessons

  1. 1TCP exam, tax-law version and the individual framework6 min video
  2. 2Gross income and equity compensation6 min video
  3. 3Self-employment tax, QBI and loss limitations5 min video
  4. 4Individual tax planning: deductions, credits and other taxes5 min video
  5. 5Personal financial planning: gift, estate and wealth transfer5 min video
  6. 6C corporations: taxable income and book-tax differences5 min video
  7. 7C corporations: E&P, distributions, consolidation, state and international5 min video
  8. 8S corporations5 min video
  9. 9Partnerships and LLCs5 min video
  10. 10Trusts, estates and tax-exempt organisations5 min video
  11. 11Entity planning: choice of entity and formation5 min video
  12. 12Entity planning: redemptions, liquidations and business sales5 min video
  13. 13Property transactions: basis, character, recapture and installment sales5 min video
  14. 14Property transactions: non-taxable dispositions4 min video