I know exactly how you feel.
I took my REG exam on Thursday. I devoted the entire 6 weeks of my winter break (finishing up my MBA), literally full time from 8am-1am everyday studying. I used Becker. I studied everything so thoroughly.
When I got to my test I was so nervous after reading everything on another71 about how horrifying this test is, I pretty much had it in my head I would fail, and I am a 4.0. never failed anything in my life, everyone figured I was just panicking.
My first set of MCQ weren't bad. Definitely some I had to guess on, but most I felt like I knew. Definitely a lot of info marked ancillary in Becker, or that Becker had mentioned but not gone into as much detail as AICPA wanted, like many posters already said.
I got much harder questions on my second testlet. Definitely struggled with this one. Tried to answer them as best as I could but I'm nervous because my 3rd testlet seemed to get easier, so I must have dropped down to moderate.
My third testlet was a breeze at first, answered the first 9 questions without a second thought. Then I got the same question from testlet 2 that I didn't know. I couldn't believe they tested me twice with the same question (ended up getting it wrong both times of course) But overall I felt I did well on that testlet.
I know I definitely have 5 multiple choice wrong so far.
I was extremely nervous for the sims because they are so hard to learn when Becker has the solution sitting in the corner during practice. I was terrified to get am AMT one because I always struggled with that, and of course, I did.
I found my research no problem. I had a filing dates one that I'm positive I nailed and an underpayment estimate question that I'm fairly certain I did well on.
The remaining three however I'm not so sure.
I did the AMT the best I could, and it wasn't that it was difficult, but the way they wanted it formatted could make or break me.
I had another one that was focused on trusts and DNI, I probably made some silly mistakes and got some of those situations right.
and the last one– something I have never even seen discussed on Becker on any multiple choice question, the book or simulations. Tried my best to look everything I did up in research. Know that I got some of it wrong.
Overall I am just so completely devastated. Ran out to my car and cried like most of you. I wanted to start off with REG, get it out of the way and pass my remaining parts before I start work late summer. It is defeating to feel like I failed the very first time I tried, especially after putting in so many hours.
I'm in the same boat with everyone else, and I hope it all ends up better than we think.