Computation of tax and credits on the REG CPA Exam
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Computation of tax and credits is tested on the REG section of the CPA Exam as blueprint group REG.IV.F, 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.F, Computation of tax and credits
- Sources mapped
- 16
Which law is tested under computation of tax and credits on REG?
On the REG section, computation of tax and credits is tested against 16 sources: IRC Sec. 1 (Tax imposed); IRC Sec. 21 (Expenses for household and dependent care services necessary for gainful employment); IRC Sec. 24 (Child tax credit); IRC Sec. 25A (American Opportunity and Lifetime Learning credits); IRC Sec. 26 (Limitation based on tax liability; definition of tax liability); IRC Sec. 32 (Earned income); IRC Sec. 39 (Carryback and carryforward of unused credits); IRC Sec. 55 (Alternative minimum tax imposed); IRC Sec. 56 (Adjustments in computing alternative minimum taxable income); IRC Sec. 57 (Items of tax preference); IRC Sec. 164 (Taxes); IRC Sec. 904 (Limitation on credit); IRC Sec. 1211 (Limitation on capital losses); IRC Sec. 1401 (Rate of tax); IRC Sec. 1402 (Definitions); IRC Sec. 1411 (Imposition of tax).
| Source | What it covers | Also tested in |
|---|---|---|
| IRC Sec. 1 | Tax imposed | REG.III.B, REG.IV.E, TCP.III.B, TCP.IV.B |
| IRC Sec. 21 | Expenses for household and dependent care services necessary for gainful employment | Only here |
| IRC Sec. 24 | Child tax credit | Only here |
| IRC Sec. 25A | American Opportunity and Lifetime Learning credits | TCP.I.D |
| IRC Sec. 26 | Limitation based on tax liability; definition of tax liability | Only here |
| IRC Sec. 32 | Earned income | Only here |
| IRC Sec. 39 | Carryback and carryforward of unused credits | Only here |
| IRC Sec. 55 | Alternative minimum tax imposed | TCP.I.A, TCP.II.A |
| IRC Sec. 56 | Adjustments in computing alternative minimum taxable income | TCP.I.A |
| IRC Sec. 57 | Items of tax preference | TCP.I.A |
| IRC Sec. 164 | Taxes | REG.II.B, REG.II.D, REG.III.A, REG.IV.C |
| IRC Sec. 904 | Limitation on credit | Only here |
| IRC Sec. 1211 | Limitation on capital losses | REG.IV.D, REG.V.A, REG.V.B, TCP.IV.B |
| IRC Sec. 1401 | Rate of tax | REG.II.D |
| IRC Sec. 1402 | Definitions | REG.II.D, REG.IV.B, REG.V.E, TCP.III.C |
| IRC Sec. 1411 | Imposition of tax | TCP.I.A, TCP.III.B, TCP.III.C |
Is computation of tax and credits also tested outside REG?
Yes. 8 of the 16 sources behind REG.IV.F are also tested in TCP: IRC Sec. 1 (Tax imposed) in TCP.III.B, TCP.IV.B; IRC Sec. 25A (American Opportunity and Lifetime Learning credits) in TCP.I.D; IRC Sec. 55 (Alternative minimum tax imposed) in TCP.I.A, TCP.II.A; IRC Sec. 56 (Adjustments in computing alternative minimum taxable income) in TCP.I.A; IRC Sec. 57 (Items of tax preference) in TCP.I.A; IRC Sec. 1211 (Limitation on capital losses) in TCP.IV.B; IRC Sec. 1402 (Definitions) in TCP.III.C; IRC Sec. 1411 (Imposition of tax) in TCP.I.A, TCP.III.B, TCP.III.C.
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 computation of tax and credits tested on the CPA Exam?
Computation of tax and credits is tested on the REG section of the CPA Exam as blueprint group REG.IV.F, in REG Area IV, Federal Taxation of Individuals, which carries 22 to 32% of the section.