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 for the U.S. Internal Revenue Service (IRS) by PSI. 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.
Each section can be taken separately and in any order. A passing score carries over for three years from the date you passed that section, so the remaining sections must be passed within that time to qualify as an Enrolled Agent.
The IRS EA Part 2 exam is hosted by IRS and costs $317 per part to register. Participants have 3.5 hours to answer 100 multiple-choice questions. The passing score is 500 (on a scale of 200-800).
Time
3.5 hours
Format
100 multiple-choice questions
Exam fee
$317 per part
Passing score
500 (on a scale of 200-800)
Details
To become an EA, you must complete the following steps, in this order:
- Obtain a Preparer Tax Identification Number (PTIN) from the IRS website. To apply for a PTIN, you will need to provide the following information:
- 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
- Schedule each part of the exam with PSI, which has developed and administered the exam for the IRS since March 1, 2026. The $317 testing fee for each part is paid when you schedule it.
- Pass all three parts of the exam. A passing score on a part carries over for 3 years from the date you passed it.
- Apply for enrollment on Form 23, within one year of the date you passed your third part. The $140 enrollment fee is paid with this application, after passing all three parts, and not to sit for the exam.
- Pass a suitability check, which the IRS conducts as part of your application. It reviews your personal tax compliance, to confirm that you have filed all necessary tax returns and have no outstanding tax liabilities, and your criminal background.
Each part of the IRS SEE is scored on a scale of 200 to 800, and the IRS has set the passing score at a scaled 500. 15 of the 100 questions on each part are experimental questions that are not identified and do not count toward your score. A pass or fail message appears on your screen when you finish, and PSI emails your score report. If you pass, the report shows that you passed and gives no score. If you fail, it shows your scaled score, with diagnostic information to help you prepare for your next attempt.
IRS EA Part 2 exam summary
Business Entities and Considerations
30%
30 questions
Introduces different forms of businesses and organizational structures, partnerships, and corporations (including forming a corporation and S-Corps).
Business Tax Preparation
37%
37 questions
Covers business income, expenses, deductions, and credits, business assets, and the analysis of financial records, as well as advising the business taxpayer.
Specialized Returns and Taxpayers
18%
18 questions
Focuses on preparing and filing complex or specialized tax returns. Topics include trust and estate income tax, exempt organizations, retirement plans, special considerations for farmers, and rental property.
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.
Enrolled Agent Part 2 exam: quick answers
- What is on the Enrolled Agent Part 2 exam?
- The Enrolled Agent Part 2 exam has 100 multiple-choice questions (85 scored, 15 experimental), and candidates have 3.5 hours to complete it. The content outline on this page lists every tested topic with the number of questions and the percentage of the exam it accounts for.
- How long is the Enrolled Agent Part 2 exam?
- Candidates have 3.5 hours for the Enrolled Agent Part 2 exam, covering 100 multiple-choice questions (85 scored, 15 experimental).
- What score do you need to pass the Enrolled Agent Part 2 exam?
- The passing score for the Enrolled Agent Part 2 exam is 500 (on a scale of 200-800).
- How much does the Enrolled Agent Part 2 exam cost?
- Registering for the Enrolled Agent Part 2 exam costs $317 per part, paid to IRS. Prep materials are a separate cost.
- Who administers the Enrolled Agent Part 2 exam?
- The Enrolled Agent Part 2 exam is administered by IRS, which sets the official content outline and scoring.
More questions about the exam and how to prepare for it? Enrolled Agent Part 2 FAQ