Free EA Part 2 Practice Test: Businesses
Part 2 questions on entities, depreciation, employment taxes, trusts, exempt organizations and farmers, written for tax year 2025.
An exempt organization must file Form 990-T when its gross unrelated business income is at least what amount?
130 original EA Part 2 questions with every option explained · 4 free drills: every domain plus a mixed set · 100 questions in the full mock, 3.5 hours in three sections, as on exam day
EA Part 2 exam format
Part 2 tests business taxation for tax year 2025: business entities and considerations, business tax preparation, and specialized returns and taxpayers such as trusts, estates, exempt organizations, retirement plans, farmers and rental property.
SEE Part 2: Businesses, part of the IRS Special Enrollment Examination, administered by PSI Services.
- Questions
- 100 multiple-choice questions per part, four options each: 85 scored and 15 unscored experimental questions mixed in
- Time
- 3.5 hours per part (a 4-hour appointment with the tutorial and survey); two optional 10-minute breaks after questions 34 and 67, with the clock stopped
- Sections
- Questions 1-34, 35-67 and 68-100. A finished section closes; you cannot go back to it after the break
- Passing score
- A scaled score of 500 on a 200-800 scale. Passing reports show no score; failing reports show the scaled score and diagnostics
- Fee
- $317 per part ($66 IRS user fee plus PSI's $251), paid when you schedule. Enrollment after passing costs $140 (Form 23)
- Tax law tested
- Law, forms and publications as amended through December 31, 2025; questions are about tax year 2025 unless they say otherwise
- Testing window
- July 1, 2026 to February 28, 2027 for U.S. candidates, at PSI test centers or remotely. No testing in March and April while the exam is updated
- Retakes
- Up to four attempts per part in a testing window, at least 24 hours apart. A passed part counts for three years
- Delivery
- Closed book, with an on-screen calculator. PSI took over from Prometric on March 1, 2026
What’s on EA Part 2
The PSI content outline’s domains and their scored questions. Our full mock draws its 85 scored questions at these counts and adds 15 unscored questions, as on the real exam. Every domain has a study guide and a free ten-question drill with every option explained.
| Domain | What it covers | Guide and drill |
|---|---|---|
| 1. Business Entities and Considerations30 scored questions | Sole proprietorships, partnerships, C and S corporations and LLCs: classification, formation, basis, distributions, liquidations and filing rules | 10-question drill |
| 2. Business Tax Preparation37 scored questions | Business income, expenses and credits, depreciation and section 179, asset sales and recapture, accounting methods, employment taxes and information returns | 10-question drill |
| 3. Specialized Returns and Taxpayers18 scored questions | Trusts and estates (Form 1041), exempt organizations, retirement plans, farmers and rental property | 10-question drill |
What EA Part 2 tests
- Business Tax Preparation is 37 of the 85 scored questions: depreciation and section 179, recapture, accounting methods, employment taxes and information returns.
- Business Entities is 30 questions: partnership and S corporation basis, distributions, section 351, corporate dividends, redemptions and liquidations.
- For 2025, section 179 is $2,500,000 and bonus depreciation is 100% for property acquired after January 19, 2025, under the One Big Beautiful Bill Act.
Take a full EA Part 2 mock under the real clock
100 questions in 3.5 hours across three sections, scored on the 85 that count, with a score by domain and every option explained.
Or start with a free 10-question drillHow to become an enrolled agent
- Get a preparer tax identification number (PTIN) at irs.gov/ptin. You need it to schedule the exam.
- Schedule each part with PSI at test-takers.psigov.us/irs and pay $317 per part. Parts can be taken in any order.
- Pass all three parts within three years: each passed part carries over for three years from the date you passed it.
- Within one year of passing the third part, apply for enrollment on Form 23 at Pay.gov ($140) and pass the IRS suitability check of your own tax compliance and criminal background.
Common questions
How many questions are on EA Part 2?
100 multiple-choice questions with four options: 85 are scored and 15 are unscored experimental questions mixed in without labels. You have 3.5 hours, with optional 10-minute breaks after questions 34 and 67. Domains: business entities and considerations 30, business tax preparation 37, specialized returns and taxpayers 18.
What score do you need to pass SEE Part 2?
A scaled score of 500 on a 200-800 scale. The IRS does not publish how many correct answers that takes, so our mock reports your percent correct overall and by domain without a pass line.
What makes EA Part 2 different from Part 1?
Part 2 covers every business entity type and carries the most calculations: partner and shareholder basis, depreciation and recapture. The IRS does not publish pass rates by part.
Are these real SEE Part 2 questions?
No. The IRS and PSI do not release exam questions. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
Ready for exam day?
100 questions in 3.5 hours across three sections, scored on the 85 that count, with a score by domain and every option explained.
Or start with a free 10-question drillThe other two parts
One enrolled agent pass covers every full mock exam and unlimited drills for all three SEE parts.
Exam format, fees, scoring and retake rules checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent · Federal Register: EA SEE user fee update (TD 10045) · IRS: Sample SEE questions.
Original independent practice questions written to the PSI content outline for tax year 2025. Independent practice, not affiliated with or endorsed by the IRS or PSI Services.