CPA REG (Taxation and Regulation) · Edición 2026

CPA REG Study Guide — 2026 Edition

Nota de ediciónNew for 2026: written to the Jan 2026 REG blueprint and the H.R. 1 tax law tested from July 1, 2026

Written to the AICPA's January 1, 2026 REG blueprint and the H.R. 1 tax law testable on REG from July 1, 2026: 220 original questions, a 72-question practice exam and 5 worked simulation cases.

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Chapter 1 — Ethics, Professional Responsibilities and Federal Tax Procedures (Area I) · Página 22 del PDF
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Uniform CPA Examination — Taxation and Regulation (REG) — Datos del examen
Organismo administrador	American Institute of Certified Public Accountants (AICPA) — examen administrado por Prometric Fuente: NASBA — CPA Exam Candidate Guide (07162026, PDF)
Preguntas	72 preguntas Fuente: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF)
Tiempo límite	240 minutos Fuente: AICPA — Uniform CPA Examination Blueprints (effective January 2026, PDF)
Puntuación para aprobar	Puntuación escalada de 75 en una escala de 0–99 Fuente: AICPA & CIMA — Learn more about CPA Exam scoring and pass rates
Tarifas	No publicado por Boards of Accountancy / NASBA Lo que leímos y donde no aparece: NASBA — CPA Exam Candidate Guide (07162026, PDF)
Idiomas disponibles	Inglés Fuente: NASBA — CPA Exam Candidate Guide (07162026, PDF)

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5 worked task-based simulation cases: return review, depreciation, S corporation basis, Schedule M-1, research
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Chapter 1 — Ethics, Professional Responsibilities and Federal Tax Procedures (Area I)p. 10
Chapter 2 — Business Law I: Agency and Contracts (Area II.A–II.B)p. 33
Chapter 3 — Business Law II: Debtor-Creditor Relationships, Federal Regulation and Business Structure (Area II.C–II.E)p. 52
Chapter 4 — Federal Taxation of Property Transactions: Basis and Cost Recovery (Area III)p. 75
Chapter 5 — Federal Taxation of Individuals I: Gross Income, Pass-Through Items, Adjustments and Deductions (Area IV.A–IV.C)p. 91
Chapter 6 — Federal Taxation of Individuals II: Loss Limitations, Filing Status, Tax and Credits (Area IV.D–IV.F)p. 112
Chapter 7 — Federal Taxation of Entities I: Book-Tax Differences, C Corporations and State and Local Taxes (Area V.A–V.B)p. 132
Chapter 8 — Federal Taxation of Entities II: S Corporations, Partnerships, LLCs and Tax-Exempt Organizations (Area V.C–V.F)p. 152
Answer key & explanationsp. 169
Answer key — Area IIp. 180
Appendix A — The exam at a glancep. 211
Appendix B — Terms to use preciselyp. 214
Appendix C — Quick-reference sheet Procedure and penaltiesp. 217

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Federal Taxation of Entities II: S Corporations, Partnerships, LLCs and Tax-Exempt Organizations (Area V.C–V.F)

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Pass-through entities are tested in two ways. First, classification: can this corporation be an S corporation, and what is this LLC for tax purposes? Second, flow-through arithmetic: split the entity's items into ordinary business income and separately stated items, then roll each owner's basis forward. The basis roll-forward is where most candidates lose marks, so this chapter spends the most time on it.

V.C S corporations

V.C.1 Eligibility and election

A corporation can elect S status only if it is a small business corporation: a domestic corporation, not an ineligible corporation, that does not^[1]

have more than 100 shareholders (a husband and wife, and all members of a family, are treated as one shareholder^[1]);
have a shareholder that is not an individual, other than an estate, certain trusts and certain exempt organizations — so no corporations or partnerships as shareholders;
have a nonresident alien shareholder; or
have more than one class of stock. Differences in voting rights among common shares do not create a second class^[1]; differences in rights to distributions or liquidation proceeds do.

Making the election. The corporation files Form 2553 with the consents of its shareholders — for an election filed before its effective date, every shareholder who owns stock on the day the election is made must consent^[2]. An election is effective for a tax year if made during the preceding year or on or before the 15th day of the third month of the tax year^[3]; a later election generally takes effect the following year. Relief for late elections is available.

Termination.

Revocation — by shareholders holding more than one-half of the shares on the day of revocation^[3].
Ceasing to qualify — for example, a 101st shareholder, a corporate shareholder or a second class of stock; the termination is effective on the date of the terminating event.
Excess passive investment income — the election terminates if the corporation has accumulated earnings and profits (from C corporation years) at the close of each of three consecutive years and passive investment income is more than 25% of gross receipts in each of those years^[3].

After a termination, the corporation generally cannot re-elect until its fifth tax year after the year the termination took effect^[3].

V.C.2 Ordinary business income and separately stated items

An S corporation generally pays no income tax. Each shareholder takes into account a pro rata share of the corporation's items of income (including tax-exempt income), loss, deduction and credit whose separate treatment could affect any shareholder's tax, and of its nonseparately computed income or loss^[4].

Ordinary business income (Form 1120-S page 1)	Separately stated (Schedule K / K-1)
Sales less cost of goods sold	Interest, dividends and royalties (portfolio income)
Salaries and wages, including reasonable compensation to shareholder-employees	Net rental real estate income or loss
Rent, taxes, repairs, depreciation (MACRS)	Capital gains and losses; §1231 gains and losses
Advertising, employee benefits	Charitable contributions
	§179 deduction
	Tax-exempt interest (affects basis)
Not deductible anywhere: fines, 50% of meals, federal income tax, entertainment	Nondeductible expenses (reduce basis)

Pro rata share. Each item is assigned equally to each day of the year and then divided among the shares outstanding on that day^[5] — so a shareholder who owned 40% for half the year is allocated 20% of the year's items.

The accumulated adjustments account (AAA)

The AAA tracks S corporation earnings that have been taxed to shareholders but not yet distributed. It is adjusted like stock basis, with two differences: no adjustment for tax-exempt income and its related expenses, and the AAA can go negative (the "but not below zero" limit in the basis rules is disregarded)^[6]. Distributions reduce the AAA but cannot make it negative.

Distributions.

S corporation with no accumulated E&P: a distribution is tax-free to the extent of the shareholder's stock basis; any excess is gain from the sale or exchange of property^[6].
S corporation with accumulated E&P from C years: distributions come first from the AAA (tax-free to the extent of basis), then as a dividend to the extent of accumulated E&P, then as a return of remaining basis and gain^[6].

V.C.3 Shareholder's stock and debt basis

A shareholder's stock basis starts with the amount paid (or basis of property contributed). Each year it is^[7]:

increased by the shareholder's share of all income items — separately stated income, including tax-exempt income, and nonseparately computed income;
decreased (not below zero) by non-taxable distributions, by losses and deductions, and by nondeductible, noncapital expenses^[7].

Under the regulations the order is: increases, then distributions, then nondeductible expenses, then losses and deductions. Because distributions come before losses, a distribution is tested against basis before that year's losses reduce it.

Debt basis. A shareholder who lends money directly to the S corporation has basis in that debt. Losses that exceed stock basis reduce debt basis (not below zero)^[7]. In later years, net increases restore debt basis first, before any increase to stock basis^[7]. If the corporation repays a loan whose basis has been reduced, part of each repayment is income to the shareholder. Losses above combined stock and debt basis carry forward indefinitely^[4].

A shareholder's guarantee of a bank loan to the corporation does not create debt basis; only a loan the shareholder actually made to the corporation does.

V.D Partnerships

V.D.1 Ordinary business income, separately stated items and guaranteed payments

A partnership files Form 1065 but pays no income tax. Its items flow to the partners on Schedule K-1 in the same two groups as an S corporation's: ordinary business income (loss) and separately stated items. The difference is guaranteed payments.

Guaranteed payments — payments to a partner for services or for the use of capital, determined without regard to the partnership's income — are treated as made to a non-partner for purposes of gross income and the deduction for business expenses^[8]. So the partnership deducts them in computing ordinary business income, and the partner reports them as ordinary income in addition to his or her distributive share^[9]. Guaranteed payments are not QBI (Chapter 5).

Contributions

No gain or loss is recognized by the partnership or the partner when property is contributed in exchange for a partnership interest^[10]. The partner's initial basis in the interest (outside basis) is the money plus the adjusted basis of the property contributed^[11]; the partnership's basis in the property (inside basis) is the partner's adjusted basis carried over^[12].

V.D.2 Basis of a partner's interest

A partner's basis is^[13]:

increased by the distributive share of partnership taxable income, tax-exempt income and additional contributions;
decreased (not below zero) by distributions, the distributive share of losses, and nondeductible expenditures not chargeable to capital^[13].

Liabilities. An increase in a partner's share of partnership liabilities is treated as a contribution of money by the partner, increasing basis; a decrease is treated as a distribution of money, decreasing basis^[14]. This is the key difference from an S corporation, where a shareholder gets no basis for the corporation's bank debt.

Distributions (non-liquidating).

A partner recognizes gain only to the extent money distributed exceeds his or her basis immediately before the distribution; loss is not recognized in a current distribution^[15].
Property distributed takes the partnership's basis, but not more than the partner's outside basis reduced by any money distributed in the same transaction^[16].

A partner's loss deduction is limited to outside basis at year-end (Chapter 6)^[17].

Reviewing Form 1065 and Form 1120-S

The blueprint's review tasks ask you to classify items from a trial balance as ordinary, separately stated or nondeductible. Common errors: portfolio interest or dividends netted into ordinary income; charitable contributions deducted on page 1; §179 deducted on page 1 instead of passing through; guaranteed payments omitted from the deduction list (partnership) or treated as distributions; a shareholder's health insurance or a shareholder's salary misclassified; fines and the nondeductible part of meals deducted.

V.E Limited liability companies — classification

Under the "check-the-box" regulations, a domestic eligible entity that does not elect otherwise is a partnership if it has two or more members, or is disregarded as separate from its owner if it has a single owner^[18]. Either kind of LLC may elect to be taxed as a corporation on Form 8832^[19], and an LLC taxed as a corporation may then elect S status if it meets the S requirements. A disregarded single-member LLC is still treated as a separate entity for employment and certain excise taxes^[19].

V.F Tax-exempt organizations

Section 501(c) lists the types of exempt organization. The ones REG expects you to recall:

Section	Type
501(c)(3)	Organized and operated exclusively for religious, charitable, scientific, literary or educational purposes (and certain others); no private inurement; no substantial lobbying; no political campaign activity^[20]
501(c)(4)	Civic leagues and social welfare organizations
501(c)(5)	Labor, agricultural and horticultural organizations
501(c)(6)	Business leagues (trade associations, chambers of commerce)
501(c)(7)	Social and recreation clubs

Source for (c)(4)–(c)(7):^[21].

Only contributions to 501(c)(3)-type organizations (and certain others, such as government units) are generally deductible charitable contributions. A 501(c)(3) organization is either a public charity or a private foundation; private foundations face additional excise taxes.

Unrelated business income tax. An exempt organization pays tax at corporate rates on its unrelated business taxable income^[22] — gross income from an unrelated trade or business regularly carried on, less directly connected deductions^[23]. A trade or business is unrelated if its conduct is not substantially related (apart from the need for income) to the organization's exempt purpose^[24]. A museum's gift shop selling reproductions of its collection is related; the same museum running a commercial car wash every weekend is not.

Worked example: a partner's year from K-1 to basis

Cedar Partners has three equal general partners. At January 1, Mia's outside basis is $50,000, which includes her one-third share ($20,000) of the partnership's $60,000 of recourse bank debt. During the year:

Item	Partnership total	Mia's one-third
Ordinary business income (after a $36,000 guaranteed payment to Mia)	$90,000	$30,000
Guaranteed payment to Mia for services	$36,000	$36,000 (hers alone)
Interest income	$6,000	$2,000
Tax-exempt interest	$3,000	$1,000
Charitable contributions	$9,000	$3,000
Nondeductible penalties	$1,500	$500
Bank debt at December 31	$30,000	$10,000
Cash distribution to Mia		$25,000

Mia's return. Ordinary income $30,000 plus the $36,000 guaranteed payment, both reported as ordinary income^[9]; interest $2,000; a $3,000 charitable contribution that she claims on her own return under the individual charitable rules (Chapter 5).

Mia's outside basis at December 31.

Step	Amount
Beginning basis	$50,000
+ Distributive share of taxable income: ordinary $30,000 + interest $2,000	$32,000
+ Tax-exempt interest	$1,000
− Decrease in share of liabilities ($20,000 → $10,000), treated as a distribution of money	($10,000)
− Cash distribution	($25,000)
− Charitable contribution (a separately stated deduction item)	($3,000)
− Nondeductible penalties	($500)
Ending basis	$44,500

Sources: basis increases for taxable and tax-exempt income and decreases for distributions, losses and nondeductible expenditures^[13]; a decrease in a partner's share of liabilities is a deemed distribution of money^[14]. The guaranteed payment does not change basis: it is paid to Mia as if she were not a partner, and the partnership deducted it before computing the ordinary income she was allocated^[8]. Because the total money distributed ($35,000 including the deemed distribution) never exceeds her basis, she recognizes no gain^[15].

Choosing among entities — the tax comparison

Feature	C corporation	S corporation	Partnership / multi-member LLC
Entity-level income tax	Yes, 21%	Generally no	No
Owners taxed on	Dividends when paid	Pro rata share of income, whether or not distributed	Distributive share, whether or not distributed
Allocation of items	Not applicable	Strictly per share, per day	By the partnership agreement
Owners' basis includes entity debt	No	No — only loans the shareholder makes	Yes — share of partnership liabilities
Ownership limits	None	≤ 100 shareholders; eligible shareholders; one class of stock	None
Payments to owner-workers	Deductible salary	Reasonable salary, subject to payroll tax	Guaranteed payments
Losses	Stay in the corporation (NOL)	Pass through, limited by stock and debt basis	Pass through, limited by outside basis

Worked example: an S corporation with C-corporation earnings and profits

Birch Inc. was a C corporation until 2023 and has $30,000 of accumulated E&P from those years. At the end of 2026, before distributions, its AAA is $50,000. Its sole shareholder, whose stock basis is $90,000, receives a $100,000 cash distribution.

From AAA: $50,000 — tax-free to the extent of basis, reducing basis to $40,000^[6].
Then from accumulated E&P: $30,000 — a dividend^[6].
Remainder: $20,000 — applied against remaining basis ($40,000 → $20,000), tax-free^[6].

Result: $30,000 dividend income; stock basis $20,000; AAA zero. Had Birch never been a C corporation, the whole $100,000 would have been measured only against basis: $90,000 tax-free and $10,000 capital gain.

Sources cited in this excerpt

26 U.S. Code § 1361 - S corporation defined. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/1361
Instructions for Form 2553, Election by a Small Business Corporation (Rev. December 2020). Internal Revenue Service, 2020-12. https://www.irs.gov/pub/irs-pdf/i2553.pdf
26 U.S. Code § 1362 - Election; revocation; termination. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/1362
26 U.S. Code § 1366 - Pass-thru of items to shareholders. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/1366
26 U.S. Code § 1377 - Definitions and special rule. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/1377
26 U.S. Code § 1368 - Distributions. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/1368
26 U.S. Code § 1367 - Adjustments to basis of stock of shareholders, etc. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/1367
26 U.S. Code § 707 - Transactions between partner and partnership. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/707
Publication 541, Partnerships (Rev. December 2025). Internal Revenue Service, 2025-12. https://www.irs.gov/pub/irs-pdf/p541.pdf
26 U.S. Code § 721 - Nonrecognition of gain or loss on contribution. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/721
26 U.S. Code § 722 - Basis of contributing partner’s interest. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/722
26 U.S. Code § 723 - Basis of property contributed to partnership. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/723
26 U.S. Code § 705 - Determination of basis of partner’s interest. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/705
26 U.S. Code § 752 - Treatment of certain liabilities. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/752
26 U.S. Code § 731 - Extent of recognition of gain or loss on distribution. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/731
26 U.S. Code § 732 - Basis of distributed property other than money. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/732
26 U.S. Code § 704 - Partner’s distributive share. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/704
26 CFR § 301.7701-3 - Classification of certain business entities. Legal Information Institute, Cornell Law School (e-CFR), current text as retrieved. https://www.law.cornell.edu/cfr/text/26/301.7701-3
Limited liability company (LLC). Internal Revenue Service, page as retrieved. https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc
26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/501
Other tax-exempt organizations. Internal Revenue Service, page as retrieved. https://www.irs.gov/charities-non-profits/other-tax-exempt-organizations
26 U.S. Code § 511 - Imposition of tax on unrelated business income of charitable, etc., organizations. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/511
26 U.S. Code § 512 - Unrelated business taxable income. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/512
26 U.S. Code § 513 - Unrelated trade or business. Legal Information Institute, Cornell Law School (U.S. Code), current text as retrieved. https://www.law.cornell.edu/uscode/text/26/513

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Written to the AICPA's January 1, 2026 REG blueprint and the H.R. 1 tax law testable on REG from July 1, 2026: 220 original questions, a 72-question practice exam and 5 worked simulation cases.

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