Accounting & Tax
IRS EA Part 2Enrolled Agent — Businesses
Enrolled Agent SEE Part 2 — Businesses — covers federal taxation of sole proprietorships, partnerships, corporations, S-corps, trusts, exempt organizations, retirement plans, and farmers. Historically the hardest of the three parts (~60% pass rate) because of the breadth of entity types. As of May 2026 administered by PSI Services on behalf of the IRS; can be taken in any order relative to Parts 1 and 3.
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Exam facts
Everything you need to know about the IRS EA Part 2 exam.
- Passing score
- 105 (scaled 40–130)
- Format & length
- 100 questions (85 scored + 15 experimental) · 3.5 hours
- Voucher cost
- $317 USD per part (May 2026–Feb 2027 window; $66 IRS user fee + $251 PSI vendor fee)
- Prerequisites
- None required (PTIN needed before scheduling)
- Validity
- Two-year window to pass all 3 parts after passing the first; EA status renews every 3 years with 72 CPE hours
What’s tested
Key topics on the IRS EA Part 2 exam.
The Cert Climb question bank is mapped to every domain on the official IRS EA Part 2 exam blueprint, so what you study is what the test asks.
- Business Entities and Considerations
- Business Tax Preparation
- Specialized Returns and Taxpayers (Trusts, Estates, Exempt Orgs)
- Retirement Plans
- Farmers
Who it’s for
Built for the people taking this exam.
Tax professionals who prepare business returns (1065, 1120, 1120-S, 1041) or want to expand from individual-only prep into small-business tax work. Bookkeepers servicing LLCs and S-corps often take Part 2 first because the content overlaps their daily client work.
Why it matters in 2026
The career signal.
Part 2 is the differentiator on tax-prep resumes — most paid preparers can handle individual returns, but business-entity fluency commands higher per-return fees and unlocks year-round advisory work. The breadth of partnership and S-corp taxation tested here is exactly what audit-defense engagements demand, which is why EAs with strong Part 2 mastery dominate small-business IRS representation.
What you get
Everything you need to actually pass.
Full question bank
300 questions covering every objective on the official IRS EA Part 2 exam blueprint, with detailed explanations on every option — right and wrong.
Quiz modes
Timed exam simulation, missed-only review, topic drills, and a daily question of the day. Practice the way you study best.
Flashcards
Spaced-repetition flashcards generated from each topic. Pull them up on a phone in the gap between meetings.
Progress tracking
See per-topic accuracy and answered counts. Find weak areas before they cost you on test day.
Per-category premium
Unlocking IRS EA Part 2 unlocks every other Accounting & Tax exam in the Cert Climb catalog — pay once, stack credentials.
No-fluff explanations
Every wrong answer comes with a 2-3 sentence explanation of why it’s wrong, not just “the correct answer is X.” Pattern recognition is the whole game.
Read while you study
IRS EA Part 2 articles & study guides
FAQ
Frequently asked questions about IRS EA Part 2
How many questions does the IRS EA Part 2 bank have?
300 questions, organized into 5 subject areas mapped to the official exam objectives.
Is the free trial really free?
Yes. 30 questions, no credit card, no email-trap, no “activate by Friday or pay” spam. You either upgrade because the bank’s good, or you don’t.
What does premium cost?
Premium is sold per category and unlocks every Accounting & Tax exam in the Cert Climb catalog. Plans are 1-month, 3-month, or 12-month — see the upgrade modal for current pricing.
How current is the IRS EA Part 2 content?
We track exam version updates and refresh the bank within weeks of new objectives. Where the version of an exam matters (e.g. CompTIA SY0-701 vs. SY0-601), question explanations call it out.
Can I cancel my subscription anytime?
Yes. Cancellation is one click from your profile. Your access continues through the end of the period you’ve already paid for.
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