CPA REG CERTIFICATION STUDY GUIDE
2026 COMPLETE QUESTIONS AND
SOLUTIONS VERIFIED A+
● H. Answer: Head of Household/Half Year R1-8
● CARES. Answer: R1-11 Qualifying child requirements
Close relative
Age limit
Residency and filing requirements
Eliminate gross income test
Support test changes
● SUPORT. Answer: R1-11 Qualifying relative requirements
Support (over 50 percent) test
Under specific amount of taxable gross income
Precludes dependent filing a joint tax return
Only citizens of US/Canada/Mexico
Relative test
Or
Taxpayer lives with individual for whole year
, ● Realized. Answer: Real world
● Recognize. Answer: Record on the books
● HIM DEAD. Answer: R1-27 Exception to penalty tax on IRA early
withdr.
Home buyer (first time)
Insurance (medical)
Medical expenses in excess of 10% AGI
Disability (permanent or indefinite)
Education
And
Death
● Hindsight is 20:20. Answer: NOL carryback/carryforward rules:
2 years back
20 years forward
● The A's. Answer: R2-3 Adjustments (deductions to arrive at AGI)
Anyone is Automatically Allowed Any Amount Always (if you qualify)
2026 COMPLETE QUESTIONS AND
SOLUTIONS VERIFIED A+
● H. Answer: Head of Household/Half Year R1-8
● CARES. Answer: R1-11 Qualifying child requirements
Close relative
Age limit
Residency and filing requirements
Eliminate gross income test
Support test changes
● SUPORT. Answer: R1-11 Qualifying relative requirements
Support (over 50 percent) test
Under specific amount of taxable gross income
Precludes dependent filing a joint tax return
Only citizens of US/Canada/Mexico
Relative test
Or
Taxpayer lives with individual for whole year
, ● Realized. Answer: Real world
● Recognize. Answer: Record on the books
● HIM DEAD. Answer: R1-27 Exception to penalty tax on IRA early
withdr.
Home buyer (first time)
Insurance (medical)
Medical expenses in excess of 10% AGI
Disability (permanent or indefinite)
Education
And
Death
● Hindsight is 20:20. Answer: NOL carryback/carryforward rules:
2 years back
20 years forward
● The A's. Answer: R2-3 Adjustments (deductions to arrive at AGI)
Anyone is Automatically Allowed Any Amount Always (if you qualify)
