Large language models (LLMs) show powerful reasoning abilities on various text-based tasks. However, their reasoning capability on structured data such as tables has not been systematically explored. In this work, we first establish a comprehensive taxonomy of reasoning and operation types for tabular data analysis. Then, we construct a complex reasoning QA dataset over tabular data, named CRT-QA dataset (Complex Reasoning QA over Tabular data), with the following unique features: (1) it is the first Table QA dataset with multi-step operation and informal reasoning; (2) it contains fine-grained annotations on questions’ directness, composition types of sub-questions, and human reasoning paths which can be used to conduct a thorough investigation on LLMs’ reasoning ability; (3) it contains a collection of unanswerable and indeterminate questions that commonly arise in real-world situations. We further introduce an efficient and effective tool-augmented method, named ARC (Auto-exemplar-guided Reasoning with Code), to use external tools such as Pandas to solve table reasoning tasks without handcrafted demonstrations. The experiment results show that CRT-QA presents a strong challenge for baseline methods and ARC achieves the best result.