ACAT ATP study plan

ACAT ATP · Give each week a clear focus.

8 weeks · About 7 hours per week

Week 1

Personal Income Taxation

Map the Personal Income Taxation domain outline into a one-page topic checklist
Define gross income and list at least eight inclusions and eight exclusions from memory
Compute adjusted gross income for three practice scenarios showing each adjustment line
Explain the difference between above-the-line and below-the-line deductions with two examples each

A one-page gross income inclusion/exclusion reference sheet plus three completed AGI calculations with work shown

Week 2

Distinguish standard deduction from itemized deductions and identify when each is advantageous
Calculate the standard deduction for single, married filing jointly, married filing separately, and head of household filers
Apply the rules for medical, charitable, and home-related itemized deductions to four fact patterns
Identify common credits and classify each as refundable or nonrefundable

Four worked itemized deduction fact patterns with a refundable vs. nonrefundable credit classification table

Week 3

Compute tax liability for ordinary income using the progressive rate structure on two scenarios
Apply preferential capital gains and qualified dividend rates to at least three scenarios
Classify property as short-term or long-term and apply the corresponding treatment
Calculate self-employment tax and the related above-the-line deduction for one scenario

A tax computation worksheet covering ordinary income, capital gains, and self-employment tax with all three scenarios solved

Week 4

Apply basis rules to purchases, gifts, and inheritances in four scenarios
Compute gain or loss on sale of property including the effect of selling expenses
Identify at-risk and passive activity limitations and apply them to two fact patterns
Complete a timed 25-question self-authored quiz on Personal Income Taxation and score 80% or higher

A timed 25-question quiz score report of 80% or better with a written list of missed concepts

Week 5

Summarize the core ethical standards and the framework for resolving ethical conflicts
Apply the rules on confidentiality, competence, and integrity to five short scenarios
Identify the requirements for tax return preparer due diligence and signing obligations
Explain the consequences of preparer misconduct and the role of Circular 230-style standards

A five-scenario ethics analysis sheet with a chosen action and a one-sentence justification for each

Week 6

Sequence the steps of a tax return from engagement through filing and record retention
Identify the documentation and substantiation requirements for common deduction categories
Describe the rules for amended returns, extensions, and estimated payments
Apply preparer penalty provisions to at least four fact patterns

A one-page flowchart of the return preparation and filing process with penalty provisions annotated

Week 7

Complete a timed 40-question mixed-domain practice set under exam conditions
Categorize every missed question by domain and by concept
Re-study the three weakest concepts from each domain and write a correction note for each
Re-solve every missed question without notes and confirm the corrected answer

A mixed-domain score report with a categorized error log and corrected re-solutions for every missed item

Week 8

Review all error-log entries from weeks 4 and 7 and confirm each concept is mastered
Take two full-length timed practice exams and record scores by domain
Drill the five highest-frequency missed concepts until each is answered correctly twice in a row
Build a final one-page formula and rule sheet for last-minute review

Two full-length practice exam scores with a per-domain breakdown and a completed one-page final review sheet

Week 2: Score 80% or higher on a self-authored 15-question quiz on gross income, AGI, and deductions

Week 4: Score 80% or higher on the timed 25-question Personal Income Taxation quiz and complete the basis and gain/loss worksheets

Week 6: Score 80% or higher on a 15-question ethics and procedures quiz and submit the completed filing-process flowchart

Week 7: Score 75% or higher on the timed 40-question mixed-domain set with a fully categorized error log

Week 8: Score 80% or higher on both full-length practice exams with no domain below 70%