100+ Free ACAT ATP Practice Questions
Pass your ACAT ATP Accredited Tax Preparer exam on the first try — instant access, no signup required.
What is the basis of property received as a gift, for purposes of computing gain on sale?
Explore More ACAT Tax & Accounting Credentials
Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.
Key Facts: ACAT ATP Exam
100
Exam Questions
ACAT ATP candidate page
3 hours
Exam Time
ACAT ATP candidate page
70
Passing Score
ACAT ATP candidate page
$250
Exam Fee
ACAT fee schedule
$50
Credential Activation
ACAT activation form
24 hrs
Annual CPE (22 tax + 2 ethics)
ACAT renewal requirements
AFSP
Refresher Exam Exempt
ACAT and IRS AFSP rules
ACAT ATP is a 100-question, 3-hour online proctored exam administered by the Accreditation Council for Accountancy and Taxation. The exam fee is $250 plus a $50 credential activation fee. Personal income taxation on Form 1040 is the bulk of the test, with concentrated coverage of filing status and dependents, income, adjustments, deductions, credits (CTC $2,200, EITC, AOTC, LLC, PTC), retirement, Schedule C self-employment, and Circular 230 ethics. ATP credential holders are exempt from the IRS AFSP Annual Refresher Course and exam.
Sample ACAT ATP Practice Questions
Try these sample questions to test your ACAT ATP exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1Anna is unmarried on December 31, 2026, lived with her 6-year-old son the entire year, and paid more than half the cost of keeping up their home. What is her most beneficial filing status?
2For tax year 2026, what is the standard deduction for a single filer under age 65 with no additional amounts?
3For tax year 2026, what is the standard deduction for married couples filing jointly under age 65?
4For tax year 2026, what is the standard deduction for a Head of Household filer under age 65?
5For 2026, what is the IRA contribution limit for an individual under age 50?
6What is the 2026 employee 401(k) elective deferral limit (excluding catch-up)?
7Under SECURE 2.0, what is the 2026 special 401(k) catch-up contribution for participants aged 60-63?
8For 2026, what is the maximum Child Tax Credit per qualifying child under OBBBA?
9For 2026, what is the maximum refundable Additional Child Tax Credit (ACTC) per qualifying child?
10For 2026, what is the maximum Earned Income Tax Credit (EITC) for a taxpayer with three or more qualifying children?
About the ACAT ATP Exam
The Accredited Tax Preparer (ATP) is an ACAT-issued credential focused on preparing individual federal income tax returns (Form 1040 and supporting schedules). The exam covers filing status and dependents, income recognition, adjustments to income, the standard and itemized deductions, the major individual credits, retirement plan distributions, Schedule C self-employment, Schedule E rental basics, and Circular 230 ethics and due diligence. ATP holders qualify for the IRS Annual Filing Season Program Record of Completion without taking the AFSP Annual Refresher Course or exam.
Questions
100 scored questions
Time Limit
3 hours
Passing Score
70
Exam Fee
$250 (plus $50 activation) (Accreditation Council for Accountancy and Taxation (ACAT))
ACAT ATP Exam Content Outline
Filing Status, Dependents, and Income
Single, MFJ, MFS, HOH, Qualifying Surviving Spouse, qualifying child vs qualifying relative tests, wages, interest, dividends, Social Security benefits taxation, unemployment compensation, and gambling winnings
Adjustments to Income and Itemized vs Standard Deduction
Schedule 1 adjustments (HSA, student loan interest, educator expense, SE tax deduction, alimony pre-2019), 2026 standard deduction amounts, SALT cap under OBBBA ($40,000), mortgage interest, charitable contributions, and the medical 7.5% AGI floor
Credits
Child Tax Credit ($2,200 for 2026 under OBBBA), Additional CTC ($1,700 refundable), Credit for Other Dependents ($500), Earned Income Tax Credit, American Opportunity Credit, Lifetime Learning Credit, Premium Tax Credit, Saver's Credit, and the Child and Dependent Care Credit
Taxation of Investments
Capital gains and losses, holding period, $3,000 net capital loss limit, qualified dividends and 2026 LTCG brackets (0%/15%/20%), wash-sale rule, basis of gifts and inherited property, IRC 121 home sale exclusion, and NIIT
Retirement Distributions
2026 IRA limit ($7,500), 401(k) limit ($24,500), super catch-up age 60-63 ($11,250), early withdrawal exceptions under IRC 72(t), Roth ordering rules, RMD age (73), and SECURE 2.0 10-year inherited IRA rule
Self-Employment (Schedule C) and Rental (Schedule E)
Schedule C net profit, 2026 SE tax (15.3% with $184,500 SS wage base), home-office simplified $1,500 cap, QBI deduction (20%, §199A), Schedule E passive activity loss rules ($25,000 special allowance), and residential rental 27.5-year MACRS
Ethics, Due Diligence, and Circular 230
Circular 230 standards, PTIN requirement, Form 8867 due diligence for EITC/CTC/AOTC/HOH, IRC 6695(g) penalty (~$635), IRC 6694 preparer penalties, contingent-fee restrictions, and ATP exemption from the AFSP refresher exam
How to Pass the ACAT ATP Exam
What You Need to Know
- Passing score: 70
- Exam length: 100 questions
- Time limit: 3 hours
- Exam fee: $250 (plus $50 activation)
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
ACAT ATP Study Tips from Top Performers
Frequently Asked Questions
What is the format of the ACAT ATP exam?
The ATP is a 100-question multiple-choice online proctored exam administered by ACAT. Candidates have 3 hours to complete it, and 70 (on a 0-100 scale) is the passing score. The exam focuses on individual federal tax preparation — Form 1040 and supporting schedules. It is offered through ACAT's online testing system and can be taken from home with a proctor.
How much does the ACAT ATP exam cost in 2026?
The ATP exam fee is $250 in 2026, paid to ACAT at registration. After passing, candidates submit a $50 credential activation form to receive the ATP designation. Annual renewal is $150 for a single ACAT credential. Holders must complete 24 hours of CPE per year (22 hours in taxation or related subjects plus 2 hours in ethics).
Does the ATP qualify me for the IRS Annual Filing Season Program (AFSP)?
Yes. ACAT ATP credential holders are exempt from the AFSP Annual Refresher Course and Annual Filing Season exam. They still need to obtain or renew their PTIN, complete the required CE, and consent to Circular 230 to receive the AFSP Record of Completion. With AFSP status, ATPs have limited IRS representation rights for returns they prepared and signed.
What topics does the ATP exam cover?
The ATP exam tests individual federal income tax preparation: filing status, dependents, wages, interest, dividends, capital gains, retirement distributions, adjustments to income, standard versus itemized deductions, credits (CTC, EITC, AOTC, LLC, PTC, Saver's Credit), Schedule C self-employment, Schedule E rental basics, and Circular 230 ethics and due diligence. It does not test corporate, partnership, estate, or trust returns at the depth of ACAT's ATA credential.
What is the difference between ATP and EA?
The Accredited Tax Preparer (ATP) is a one-exam, individual-tax-focused credential from ACAT — entry-level for paid preparers who want to demonstrate tested competence on Form 1040. The Enrolled Agent (EA) is the IRS's three-part exam covering individual, business, and representation, and grants unlimited representation rights before the IRS. ATPs have limited representation rights tied to returns they prepared; EAs can represent any taxpayer for any tax matter.
How long should I study for the ATP exam?
Most candidates plan 60 to 100 hours of dedicated study spread across 6 to 12 weeks. Allocate the most time to filing status and dependents, income recognition, deductions, and credits, since these make up the majority of the exam. Build in dedicated review for 2026 IRS inflation adjustments and OBBBA changes (CTC of $2,200, SALT cap of $40,000, 1099 thresholds), plus Circular 230 due diligence rules.
Are there prerequisites to sit for the ATP exam?
There are no formal education or experience requirements to sit for the ATP exam — candidates only need to be at least 18 years old. Many candidates are bookkeepers, paid preparers, or accounting students who want a tested credential before moving toward the EA or CPA path. ACAT recommends working through current-year IRS Publication 17 and Form 1040 instructions as the core preparation.