CTRS Study Guide 2026
Everything you need to pass the CTRS 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.
CTRS exam key facts
- The CTRS Program consists of 15 individual courses, each with a short exam after every module followed by a final exam. Source
- ASTPS awards the CTRS designation once a candidate completes all 15 courses and passes all exams; no numeric passing score is published. Source
- The ASTPS CTRS Program costs $997.00, in addition to ASTPS membership at $400/year and the Accelerator prerequisite at a member price of $1,272.45. Source
📋 CTRS Exam Format at a Glance
📚 CTRS Topics to Study (24)
✍️ Sample CTRS Questions & Answers
1. Which IRS publication provides the most comprehensive overview of the IRS collection process for practitioners?
IRS Publication 594 is the primary publication explaining the IRS collection process, including notices, liens, levies, and payment options.
2. Which IRS Collection Information Statement is used for wage earners and self-employed individuals when requesting Currently Not Collectible status?
Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals) documents the taxpayer's assets, liabilities, income, and expenses needed to evaluate CNC eligibility.
3. What is the non-refundable application fee for submitting an Offer in Compromise as of recent IRS guidance?
The IRS charges a $205 non-refundable application fee for submitting an OIC, though this fee may be waived for low-income taxpayers.
4. What is a 'Certificate of Discharge' and when would a taxpayer seek one?
A Certificate of Discharge under IRC §6325(b) removes the federal tax lien from a specific property, allowing the sale to proceed while the lien attaches to the sale proceeds.
5. What is the difference between a tax lien and a tax levy?
A federal tax lien is a legal claim that secures the government's interest in a taxpayer's property, while a levy is the actual taking of property to satisfy the tax debt.
6. What is the significance of tax penalties in tax problem resolution?
Tax penalties, such as those for late filing or late payment, can significantly increase a taxpayer's overall debt. In tax problem resolution, specialists often work to have these penalties reduced or abated by demonstrating reasonable cause for the non-compliance or through specific IRS programs. Successfully negotiating penalty relief can substantially lower the total amount owed, making the tax debt more manageable for the taxpayer.
🎯 Free CTRS Practice Tests
📖 CTRS Guides & Articles
What Practice Test Geeks adds beyond an AI chat for CTRS
An AI chatbot can quiz you, but it can't reproduce the exam conditions or keep your record. Here you get:
- A timed, full-length CTRS mock exam — 150 questions in 180 minutes with a 70% 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 CTRS 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 CTRS cheat sheet you can print or save as a PDF.
- CTRS flashcards built from the same question bank.
- Free CTRS practice tests with the correct answer shown after each question.
How this page was made: written with AI tools and published by Nathan Beja, founder of Practice Test Geeks, who is responsible for its content. Exam facts are checked against the official sources listed below. Not reviewed by a subject-matter expert. Editorial policy
Sources & references
Exam facts on this page (fees, format, dates, passing scores) are checked against these official sources; the date is our last check. Editorial policy
- astps.org — Test delivery, eligibility, fees, exam format, passing score · verified Oct 2026