Free practice + study guide

IRS Enrolled Agent Exam (SEE): Part 2: Businesses

Part 2 is its own exam: 100 questions (85 scored, 15 unscored) in 3.5 hours, reported on a 200-800 scale with 500 to pass. You can take the three parts in any order.

  • 320 free Part 2 questions, every one explained, tagged to the outline domain it tests
  • A timed Part 2 mock: 100 questions, 210 minutes, weighted to the outline
  • A 10-question diagnostic that names your weakest Part 2 domain
Start the Part 2 diagnostic 10 questions · about 5 minutes · no sign-up
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Practice Part 2

Three ways to work on Part 2

Each one draws only Part 2 questions. Results are kept separately for each part.

02

Content outline

Part 2 domains

The scored questions on the real exam come from these domains (85 scored in all). Practice any one of them on its own.

Business Entities and Considerations30 scored on the exam113 practice questions · practice this domain
Business Tax Preparation37 scored on the exam139 practice questions · practice this domain
Specialized Returns and Taxpayers18 scored on the exam68 practice questions · practice this domain

Source: PSI Services LLC, Candidate Information Bulletin for the IRS Special Enrollment Examination (content outline).

03

Learn

Study Part 2

Read the free Part 2 chapter, or get the full study guide, which covers all three parts.

Read the free Part 2 chapter

Cover: IRS Enrolled Agent (SEE) Study Guide — 2026–2027 Testing Window
Study guide · PDF + EPUB
IRS Enrolled Agent (SEE) Study Guide — 2026–2027 Testing Window
258 pages · 300 practice questions inside · updated 2026-09-23
$14.99 one-time · yours to keep
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The other parts

Each part is scored on its own

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