IRS Enrolled Agent (Part 2)Exam information
Exam information
What it is, what's tested, and how it's scored.
IRS EA Part 2 exam details
The IRS Special Enrollment Examination (SEE), commonly known as the Enrolled Agent (EA) exam, is a three-part multiple-choice test administered by the U.S. Internal Revenue Service (IRS). Candidates who pass all three sections earn the right to represent taxpayers before the IRS in matters related to tax return issues, audits, appeals, and other proceedings. The EA designation is the highest credential issued by the agency and authorizes individuals to practice in all 50 states and before any IRS office.
All three exams in this series contain 100 questions total (85 of which will be scored). Part 2 covers the business side of taxation, focusing on different entities, partnerships, corporate structures, financial information, returns, and special cases.
Although each section can be taken separately and in any order, candidates must pass all three parts within a three-year window to qualify as an Enrolled Agent.
The IRS EA Part 2 exam is hosted by IRS and costs $267 to register. Participants have 3.5 hours to answer 100 multiple-choice questions. The passing score is 105.
To sit for the examination and officially become an EA, you must complete the following steps:
- Social Security number
- Personal information
- Business information
- Previous year's individual tax return
- Explanations for felony convictions (if any)
- Explanations for problems with your U.S. individual or business tax obligations (if any)
- Credit/Debit/ATM card for the $18.75 PTIN user fee (non-refundable)
- If applicable, any U.S.-based professional certification information (CPA, attorney, state license, etc.), including certification number, jurisdiction of issuance, and expiration date
Obtain a Preparer Tax Identification Number (PTIN) from the IRS website. To apply for a PTIN, you will need to provide the following information:
Create an online account using your PTIN with PSI, the organization that will begin distributing the exam beginning May 1, 2026.
Submit an application that includes a criminal background check and a tax investigation. A $140 fee is required to apply.
The IRS SEE is scored on a scale of 40-130, and a score of 105 is required to pass (approximately 60-70% of questions answered correctly). 15 out of the 100 questions on the exam are unmarked, experimental questions that will not count toward your final score. The first-time pass rate of the IRS EA exam is under 60%.
IRS EA Part 2 exam summary
Business Entities
28%
28 questions
Introduces different forms of businesses and organizational structures, partnerships, and corporations (including S-Corps).
Business Financial Information
39%
39 questions
Covers important financial data and record keeping for commercial and private entities, including income, deductions, and credits, as well as taxpayer advising.
Specialized Returns and Taxpayers
18%
18 questions
Focuses on preparing and filing complex or specialized tax returns for private and corporate clients. Topics include trust and estate income tax, retirement plans, special considerations for farmers, and tax-exempt organizations.
Unscored Questions
15%
15 questions
Unscored, pretest questions may cover any of the topics covered above.
Achievable IRS EA Part 2 content outline
1
Business entities
Introduces different business structures, including sole proprietorships, partnerships, corporations, and LLCs. Covers tax classifications, EIN requirements, accounting periods, reporting forms, and hobby versus business rules.
2
Partnerships
Covers partnership taxation, including income, distributions, and flow-through treatment. Emphasizes partner basis, contributions, dispositions, filing requirements, and special situations such as family partnerships and debt discharge.
3
C corporations
Explains formation, filing requirements, and corporate taxation rules. Covers earnings and profits, dividends, and distribution recognition.
4
S corporations
Introduces S corporation formation and eligibility requirements. Covers shareholder basis, distributions, debt discharge, and special provisions such as Section 1244 stock.
5
Business financial information
Covers calculation of gross income, business expenses, deductions, and credits. Includes treatment of assets and guidance for advising business taxpayers.
6
Specialized business returns
Introduces taxation of trusts, estates, exempt organizations, and retirement plans. Covers farm income, disaster provisions, and disposition of farm assets.
7
Advanced and specialized topics
Covers additional specialized return topics and complex filing situations. Emphasizes applying tax rules to unique business scenarios.