SEE Part 2
SEE Part 2: Businesses (IRS Enrolled Agent)
Everything you need for IRS SEE Part 2 (Businesses): format, the three domains and question counts, a study plan and free sample questions.
- Questions
- 100 (85 scored)
- Duration
- 3.5 hours
- Passing score
- 500 (200–800)
- Fee
- $317
SEE Part 2 is the business taxation part of the IRS Special Enrollment Examination, the three-part exam that leads to the enrolled agent credential. It tests whether you can handle the returns of sole proprietors, partnerships, C corporations and S corporations, plus trusts and estates, exempt organizations, retirement plans, farmers and rental property.
Part 2 is widely seen as the hardest of the three, mainly because of its breadth: partnership basis, corporate distributions and depreciation are each deep topics, and preparers who work mainly on individual returns meet many of them for the first time.
What the exam covers
Each part has 100 questions, of which 85 are scored. The IRS publishes the number of scored questions per domain:
| Domain | Scored questions |
|---|---|
| Business Entities and Considerations | 30 |
| Business Tax Preparation | 37 |
| Specialized Returns and Taxpayers | 18 |
Business Tax Preparation alone is 37 of the 85 scored questions, over 40% of the exam. It covers income, cost of goods sold, depreciation, the QBI deduction, business credits and reading financial records. Business Entities adds the rules for each entity type: formation, basis, distributions and filing.
Which tax year is tested
For the July 1, 2026 to February 28, 2027 testing window, the exam tests law as amended through December 31, 2025, and questions refer to calendar year 2025 unless they say otherwise.
Where to start
Read the exam format first, then is Part 2 hard? for an honest view of where people lose points. The study plan follows the question counts above, and the sample questions show the level. If you are deciding between this credential and a CPA, read enrolled agent vs CPA.
The other parts: SEE Part 1: Individuals and SEE Part 3: Representation.
SEE Part 2 guides
- SEE Part 2 format: questions, score and costSEE Part 2 (Businesses) format: 100 questions with 85 scored, 3.5 hours, three locked sections, a 500 scaled pass mark and a $317 fee per part.
- SEE Part 2: Enrolled Agent vs CPAEnrolled Agent vs CPA for business tax work: identical IRS representation rights, very different routes, exams, costs and scope beyond tax.
- SEE Part 2 study plan: pass in 6 weeksA six-week SEE Part 2 study plan built on the 30/37/18 question split, with extra time for partnerships, S corporations and depreciation.
- Free SEE Part 2 sample questions with answersFive free SEE Part 2 practice questions on partnerships, S corporations, business gifts, trusts and accountable plans, each with a worked answer.
- SEE Part 2 business entities explainedSEE Part 2 Business Entities and Considerations explained: classification, partnership and S corporation basis, section 351, E&P and distributions.
- SEE Part 2 business tax preparation explainedSEE Part 2 Business Tax Preparation explained: income, COGS, deductions, 2025 depreciation limits, QBI, book-to-tax reconciliation and client advice.
- SEE Part 2 specialized returns explainedSEE Part 2 Specialized Returns and Taxpayers explained: trusts and estates, exempt organisations, retirement plans, farmers and rental property.
- Is SEE Part 2 hard? Difficulty explainedHow hard SEE Part 2 really is: why business entities and basis trip up individual-return preparers, what makes it easier, and who finds it hardest.
- SEE Part 2 exam tips: timing and trapsSEE Part 2 exam tips: pacing across three locked sections, when to take the breaks, handling EXCEPT questions and working basis problems fast.
- Is SEE Part 2 worth it? Who it suitsIs SEE Part 2 and the Enrolled Agent credential worth it for business-focused tax preparers? Costs, what it unlocks, and who should skip it.
- Free SEE Part 2 practice test: 20 questionsA free 20-question SEE Part 2 practice test weighted like the real exam: business entities, business tax preparation and specialized returns, 2025 rules.
- SEE Part 2 study resourcesFree official material for SEE Part 2: the PSI bulletin, IRS sample questions, and the 2025 publications and form instructions for business returns.
- SEE Part 2 cheat sheetA one-page SEE Part 2 reference: exam facts, 2025 business tax figures, basis ordering rules, due dates and the traps that cost marks.