CPA REG · 15–25%
Federal Taxation of Individuals
Federal Taxation of Individuals is 15–25% of the CPA Exam — Regulation (REG) (CPA REG), administered by AICPA / NASBA. It falls under the Finance & Accounting category.
Domain Details
| Detail | Information |
|---|---|
| Domain | Federal Taxation of Individuals |
| Exam | CPA Exam — Regulation (REG) (CPA REG) |
| Domain Weight | 15–25% |
| Practice Questions | 7,460 |
| Governing Body | AICPA / NASBA |
| Available in App | CPA REG Exam Prep 2026 |
| Official Source | AICPA / NASBA official website ↗ |
CPA REG Federal Taxation of Individuals: FAQ
How much of the CPA REG covers Federal Taxation of Individuals?
Federal Taxation of Individuals accounts for 15–25% of the CPA REG, which has 76 questions total. AICPA / NASBA publishes the official exam content outline with the most current weighting. The C3RT app covers all 5 CPA REG content areas, including 7,460 practice questions specifically tagged to Federal Taxation of Individuals.
What is the CPA REG exam format and how does Federal Taxation of Individuals fit in?
The CPA REG has 5 content areas across 76 questions in 4 hours, with a passing score of 75 (scaled). Federal Taxation of Individuals is content area 4 of 5 and carries 15–25% of the total exam weight. The other content areas are Ethics, Professional Responsibilities and Federal Tax Procedures, Business Law, Federal Taxation of Property Transactions, Federal Taxation of Entities.
How do I study for the Federal Taxation of Individuals section of the CPA REG?
Targeted practice by content area is the most effective approach. The C3RT CPA REG Exam Prep 2026 app for iOS and Mac tags every practice question by content area, so you can isolate Federal Taxation of Individuals questions, track your accuracy, and focus study time on your weak spots. Combine focused practice sets with full-length timed mock exams as your test date approaches.
How many questions are on the CPA REG and what is the passing score?
The CPA REG consists of 76 questions in 4 hours, with a passing score of 75 (scaled). It is administered by AICPA / NASBA and the exam fee is $238.15 USD (NASBA; varies by jurisdiction). The C3RT app includes full-length practice exams that mirror the real format across all 5 content areas.
Where can I find official AICPA / NASBA resources for Federal Taxation of Individuals?
The official source for CPA REG content outlines and study resources is the AICPA / NASBA website. The exam blueprint, which details all content areas including Federal Taxation of Individuals, is published there. C3RT is not affiliated with AICPA / NASBA. It is a third-party practice platform that supplements official materials with 76+ practice questions, flashcards, and study tools across all 5 content areas.
Federal Taxation of Individuals is a content area on the CPA Exam — Regulation (REG) (CPA REG), a Finance & Accounting exam administered by AICPA / NASBA. C3RT is not affiliated with AICPA / NASBA. Certification names and trademarks are the property of their respective organisations. Official exam information is available at the AICPA / NASBA website.