EA Part 2 Specialized Returns and Taxpayers Practice Questions
Domain 3 of SEE Part 2: Businesses · 18 of 85 scored questions
Ten EA Part 2 questions on specialized returns and taxpayers, untimed, with every option explained.
Or take the full EA Part 2 mock examWhat is the due date of a 2025 Form 1041 for a calendar-year trust?
Specialized Returns and Taxpayers on EA Part 2
The third Part 2 domain covers taxpayers with their own rules: trusts and estates, tax-exempt organizations, employer retirement plans, farmers and landlords.
- Outline
- Trusts and estates (Form 1041), exempt organizations, retirement plans, farmers and rental property
- Share of the exam
- 18 of 85 scored questions (21%)
- Our drill
- 10 questions from 32 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- A trust or estate files Form 1041 with $600 or more of gross income; distributable net income caps the distribution deduction and the beneficiaries' taxable share.
- A simple trust must distribute all income currently; its exemption is $300, a complex trust's $100 and an estate's $600.
- Small exempt organizations with gross receipts normally $50,000 or less file Form 990-N; gross unrelated business income of $1,000 or more requires Form 990-T.
- For 2025 the SIMPLE IRA deferral limit is $16,500 and the defined contribution annual additions limit is $70,000.
- Qualifying farmers avoid estimated tax penalties with one payment by January 15 or by filing and paying by March 1.
- Rental losses of active participants are deductible up to $25,000, phased out between $100,000 and $150,000 of modified AGI; a home rented fewer than 15 days has no reportable rent.
Test yourself on specialized returns and taxpayers
Ten EA Part 2 questions on specialized returns and taxpayers, untimed, with every option explained.
Or take the full EA Part 2 mock examCommon questions
How many specialized returns and taxpayers questions are on SEE Part 2?
18 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 18, plus unscored experimental questions mixed in as on the real exam.
Are these real SEE questions?
No. The IRS and PSI do not release exam questions, and candidates sign a non-disclosure agreement. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
More EA Part 2 domains
Outline and exam facts checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent.
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.