Adjustments and deductions to arrive at adjusted gross income and taxable income on the REG CPA Exam
Last reviewed
Adjustments and deductions to arrive at adjusted gross income and taxable income is tested on the REG section of the CPA Exam as blueprint group REG.IV.C, in REG Area IV, Federal Taxation of Individuals, which carries 22 to 32% of the section.
- Section
- REG, Regulation
- Area
- REG.IV, Federal Taxation of Individuals, 22 to 32% of the section
- Group
- REG.IV.C, Adjustments and deductions to arrive at adjusted gross income and taxable income
- Sources mapped
- 14
Which law is tested under adjustments and deductions to arrive at adjusted gross income and taxable income on REG?
On the REG section, adjustments and deductions to arrive at adjusted gross income and taxable income is tested against 14 sources: IRC Sec. 62 (Adjusted gross income defined); IRC Sec. 63 (Taxable income defined); IRC Sec. 67 (2-percent floor on miscellaneous itemized deductions); IRC Sec. 68 (Overall limitation on itemized deductions); IRC Sec. 162 (Trade or business expenses); IRC Sec. 163 (Interest); IRC Sec. 164 (Taxes); IRC Sec. 165 (Losses); IRC Sec. 170 (Charitable, etc., contributions and gifts); IRC Sec. 199A (Qualified business income); IRC Sec. 213 (Medical, dental, etc., expenses); IRC Sec. 219 (Retirement savings); IRC Sec. 221 (Interest on education loans); IRC Sec. 223 (Health savings accounts).
| Source | What it covers | Also tested in |
|---|---|---|
| IRC Sec. 62 | Adjusted gross income defined | TCP.I.D |
| IRC Sec. 63 | Taxable income defined | REG.V.A |
| IRC Sec. 67 | 2-percent floor on miscellaneous itemized deductions | Only here |
| IRC Sec. 68 | Overall limitation on itemized deductions | Only here |
| IRC Sec. 162 | Trade or business expenses | REG.V.A, TCP.II.A, TCP.III.B |
| IRC Sec. 163 | Interest | Only here |
| IRC Sec. 164 | Taxes | REG.II.B, REG.II.D, REG.III.A, REG.IV.F |
| IRC Sec. 165 | Losses | Only here |
| IRC Sec. 170 | Charitable, etc., contributions and gifts | REG.V.A, REG.V.B, TCP.I.D, TCP.II.A |
| IRC Sec. 199A | Qualified business income | TCP.I.A |
| IRC Sec. 213 | Medical, dental, etc., expenses | TCP.I.D |
| IRC Sec. 219 | Retirement savings | TCP.I.D |
| IRC Sec. 221 | Interest on education loans | Only here |
| IRC Sec. 223 | Health savings accounts | TCP.I.D |
Is adjustments and deductions to arrive at adjusted gross income and taxable income also tested outside REG?
Yes. 7 of the 14 sources behind REG.IV.C are also tested in TCP: IRC Sec. 62 (Adjusted gross income defined) in TCP.I.D; IRC Sec. 162 (Trade or business expenses) in TCP.II.A, TCP.III.B; IRC Sec. 170 (Charitable, etc., contributions and gifts) in TCP.I.D, TCP.II.A; IRC Sec. 199A (Qualified business income) in TCP.I.A; IRC Sec. 213 (Medical, dental, etc., expenses) in TCP.I.D; IRC Sec. 219 (Retirement savings) in TCP.I.D; IRC Sec. 223 (Health savings accounts) in TCP.I.D.
Area, group and weight are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-09-30. The AICPA publishes them quarterly. Which Code sections, rules and standards each group is tested against is PocketCPA's own mapping, built from the citations in its lessons and its blind-verified questions. Section captions are the US Code's own headings, from the Legal Information Institute.
Every REG blueprint group · What is tested on REG · Which standards the CPA Exam tests
Common questions
Is adjustments and deductions to arrive at adjusted gross income and taxable income tested on the CPA Exam?
Adjustments and deductions to arrive at adjusted gross income and taxable income is tested on the REG section of the CPA Exam as blueprint group REG.IV.C, in REG Area IV, Federal Taxation of Individuals, which carries 22 to 32% of the section.