Filing status on the REG CPA Exam
Last reviewed
Filing status is tested on the REG section of the CPA Exam as blueprint group REG.IV.E, 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.E, Filing status
- Sources mapped
- 18
Which law is tested under filing status on REG?
On the REG section, filing status is tested against 18 sources: IRC Sec. 1 (Tax imposed); IRC Sec. 2 (Definitions and special rules); IRC Sec. 61 (Gross income defined); IRC Sec. 71; IRC Sec. 101 (Certain death benefits); IRC Sec. 102 (Gifts and inheritances); IRC Sec. 103 (Interest on State and local bonds); IRC Sec. 132 (Certain fringe benefits); IRC Sec. 152 (Dependent defined); IRC Sec. 215; IRC Sec. 1012 (cost); IRC Sec. 1014 (Basis of property acquired from a decedent); IRC Sec. 1015 (Basis of property acquired by gifts and transfers in trust); IRC Sec. 1016 (Adjustments to basis); IRC Sec. 1041 (Transfers of property between spouses or incident to divorce); IRC Sec. 6013 (Joint returns of income tax by husband and wife); IRC Sec. 7703 (Determination of marital status); Uniform Commercial Code.
| Source | What it covers | Also tested in |
|---|---|---|
| IRC Sec. 1 | Tax imposed | REG.III.B, REG.IV.F, TCP.III.B, TCP.IV.B |
| IRC Sec. 2 | Definitions and special rules | Only here |
| IRC Sec. 61 | Gross income defined | REG.II.B, REG.III.A, REG.IV.A, REG.V.C, TCP.I.C |
| IRC Sec. 71 | REG.IV.A | |
| IRC Sec. 101 | Certain death benefits | REG.II.B, REG.IV.A, REG.V.A, TCP.I.D |
| IRC Sec. 102 | Gifts and inheritances | REG.II.B, REG.IV.A, TCP.I.C, TCP.IV.B, TCP.IV.C |
| IRC Sec. 103 | Interest on State and local bonds | REG.II.B, REG.IV.A, REG.V.A |
| IRC Sec. 132 | Certain fringe benefits | REG.IV.A |
| IRC Sec. 152 | Dependent defined | Only here |
| IRC Sec. 215 | Only here | |
| IRC Sec. 1012 | cost | REG.II.B, REG.III.A, REG.IV.A, TCP.I.C |
| IRC Sec. 1014 | Basis of property acquired from a decedent | REG.II.B, REG.III.A, REG.IV.A, TCP.I.D |
| IRC Sec. 1015 | Basis of property acquired by gifts and transfers in trust | REG.II.B, REG.III.A, REG.IV.A, TCP.I.C, TCP.IV.B, TCP.IV.C |
| IRC Sec. 1016 | Adjustments to basis | REG.II.B, REG.III.A, REG.III.B, REG.IV.A |
| IRC Sec. 1041 | Transfers of property between spouses or incident to divorce | REG.II.B, REG.III.A, REG.IV.A, TCP.IV.A |
| IRC Sec. 6013 | Joint returns of income tax by husband and wife | Only here |
| IRC Sec. 7703 | Determination of marital status | Only here |
| Uniform Commercial Code | REG.II.B, REG.II.C, REG.III.A, REG.IV.A, REG.V.C |
Is filing status also tested outside REG?
Yes. 8 of the 18 sources behind REG.IV.E are also tested in TCP: IRC Sec. 1 (Tax imposed) in TCP.III.B, TCP.IV.B; IRC Sec. 61 (Gross income defined) in TCP.I.C; IRC Sec. 101 (Certain death benefits) in TCP.I.D; IRC Sec. 102 (Gifts and inheritances) in TCP.I.C, TCP.IV.B, TCP.IV.C; IRC Sec. 1012 (cost) in TCP.I.C; IRC Sec. 1014 (Basis of property acquired from a decedent) in TCP.I.D; IRC Sec. 1015 (Basis of property acquired by gifts and transfers in trust) in TCP.I.C, TCP.IV.B, TCP.IV.C; IRC Sec. 1041 (Transfers of property between spouses or incident to divorce) in TCP.IV.A.
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 filing status tested on the CPA Exam?
Filing status is tested on the REG section of the CPA Exam as blueprint group REG.IV.E, in REG Area IV, Federal Taxation of Individuals, which carries 22 to 32% of the section.