Practice Test GeeksCTA - Certified Tax Advisor Practice Test

CTA Study Guide 2026

Everything you need to pass the CTA exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.

📋 CTA Exam Format at a Glance

100
Questions
180 min
Time Limit
75.00%
Passing Score
Take a Full CTA Exam Simulation →

📚 CTA Topics to Study (21)

Tax Compliance and Procedure · 7 cardsTax Compliance and Procedure · 7 cardsTax Compliance and Procedure · 7 cardsBusiness Taxation · 6 cardsBusiness Taxation · 6 cardsBusiness Taxation · 6 cardsEstate, Gift, and Trust Taxation · 6 cardsEstate, Gift, and Trust Taxation · 6 cardsEstate, Gift, and Trust Taxation · 6 cardsIndividual Income Tax · 6 cardsIndividual Income Tax · 6 cardsIndividual Income Tax · 6 cardsTax Credits and Deductions · 6 cardsTax Credits and Deductions · 6 cardsTax Credits and Deductions · 6 cardsTax Ethics and Professional Standards · 6 cardsTax Ethics and Professional Standards · 6 cardsTax Ethics and Professional Standards · 6 cardsTax Planning and Strategy · 6 cardsTax Planning and Strategy · 6 cardsTax Planning and Strategy · 6 cards

✍️ Sample CTA Questions & Answers

1. The Low-Income Housing Tax Credit (LIHTC) under Section 42 incentivizes:
✓ Investment in affordable rental housing development

The LIHTC provides tax credits to investors in qualifying low-income housing projects, incentivizing the development and preservation of affordable rental housing.

2. The taxpayer penalty for substantial understatement of income tax is:
✓ 20% of the portion of the underpayment attributable to the substantial understatement

The accuracy-related penalty for substantial understatement of income tax is 20% of the understatement attributable to the substantial understatement.

3. Which of the following is a key characteristic of an S corporation?
✓ Income passes through to shareholders' personal returns

S corporations are pass-through entities where income and losses flow through to shareholders' individual tax returns.

4. The step-up in basis at death allows heirs to:
✓ Receive inherited assets with a cost basis equal to fair market value at date of death

Assets inherited from a decedent receive a new cost basis equal to fair market value at the date of death, potentially eliminating built-in capital gains.

5. What is the current flat federal corporate income tax rate under the Tax Cuts and Jobs Act?
✓ 21%

The Tax Cuts and Jobs Act of 2017 established a flat 21% federal corporate income tax rate.

6. The alternative minimum tax (AMT) was designed primarily to ensure that:
✓ High-income taxpayers cannot use too many deductions to eliminate their tax liability

The AMT was enacted to prevent high-income taxpayers from using deductions and credits to avoid paying federal income tax.

🎯 Free CTA Practice Tests

Tax Compliance and Procedure · 7 questionsTax Compliance and Procedure · 7 questionsTax Compliance and Procedure · 7 questionsBusiness Taxation · 6 questionsTax Planning and Strategy · 6 questionsTax Credits and Deductions · 6 questionsTax Planning and Strategy · 6 questionsIndividual Income Tax · 6 questionsTax Credits and Deductions · 6 questionsBusiness Taxation · 6 questions

📖 CTA Guides & Articles

Your CTA Study Path
1. Learn with Flashcards → 2. Drill Practice Tests → 3. Take the Full Exam Simulation
🃏 CTA Flashcards (129)🏆 CTA Exam Simulation

What Practice Test Geeks adds beyond an AI chat for CTA

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  • A timed, full-length CTA mock exam — 100 questions in 180 minutes with a 75% pass mark, modeled on the official exam's question count and time limit, followed by a score report broken down by exam domain.
  • A fixed CTA question bank: the same test every attempt, so your score is comparable from one try to the next instead of changing with every regenerated quiz.
  • Progress saved on your device: completed tests, scores and missed questions stay in My Progress, so you can retake only what you got wrong.
  • A printable CTA cheat sheet you can print or save as a PDF.
  • CTA flashcards built from the same question bank.
  • Free CTA practice tests with the correct answer shown after each question.
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