Enrolled Agent Special Enrollment Examination (SEE) Part 2 — Businesses
Part 2 of the enrolled agent exam — sole proprietors, partnerships, corporations, S corporations, trusts and more for tax year 2025.
About the exam
Enrolled agents are federally authorized tax practitioners with unlimited rights to represent taxpayers before the IRS. Part 2 of the Special Enrollment Examination covers business taxation: choosing and running an entity, preparing business returns, and specialized returns for trusts and estates, exempt organizations, retirement plans, farmers and rental property.
Each part has 100 multiple-choice questions — 85 scored and 15 unscored — in 3.5 hours. Questions are based on tax law as amended through December 31, 2025 and relate to tax year 2025 unless a question says otherwise — so 2025-effective changes from the July 2025 tax law (the One Big Beautiful Bill Act) should be fair game, while provisions that start in 2026 are not.
Our practice covers every area of the PSI content outline with scenario questions built on real business situations — basis, distributions, depreciation, entity elections — plus flashcards for the limits and deadlines, case simulations where you advise a business owner decision by decision, and illustrated guides to the forms and computations.
How we track your progress
Every blueprint domain moves through five levels as you study:
- Not startedNo questions answered in this domain yet.
- Getting startedFirst questions answered — not enough yet to judge.
- DevelopingAt least 5 answered and 50% or better on your recent questions.
- ProficientAt least 15 answered and 70% or better on your recent questions.
- Exam readyAt least 25 answered, 80% or better recently, and holding up on hard questions.
The exam blueprint
PSI Special Enrollment Examination Candidate Information Bulletin — content outlines for the July 1, 2026 – February 28, 2027 testing window; tax law as amended through December 31, 2025 (questions relate to calendar/tax year 2025 unless stated otherwise) — 3 content areas, each a set number of the 85 scored questions. Tap a domain to see its topics.
1 Business Entities and Considerations 30 of 85 scored (~35%) of the exam
158 practice questions in this domain so far
2 Business Tax Preparation 37 of 85 scored (~44%) of the exam
198 practice questions in this domain so far
3 Specialized Returns and Taxpayers 18 of 85 scored (~21%) of the exam
94 practice questions in this domain so far
What you get when you access this exam
Free with your QuizMe account.
Questions built on the PSI outline
Every question is tagged to one of the 3 Part 2 content areas and its topics — the entity, the 2025 rule, the right treatment.
Hints that teach the rule
Reveal the Code section, limit or form line behind the question when you're stuck. Every answer comes with the full rationale.
Adaptive practice
Questions steer toward your weakest areas, weighted like the real exam, and get harder as you get stronger.
Timed practice exams
Exams weighted like the PSI outline at the real pace — 100 questions in 3.5 hours — with a pacing indicator and full review.
Flashcards, case simulations and guides
120 flashcards, 8 unfolding client cases where every decision changes the return or the outcome, and interactive illustrated guides you explore hotspot by hotspot.
Progress in every content area
Each content area moves from Not started to Exam ready, so you know exactly what to study next.
Test at home or at a center
The SEE is offered in a testing window that normally runs May 1 through the end of February; the current window runs July 1, 2026 through February 28, 2027 after the move from Prometric to PSI. There is no testing in March and April. Get a PTIN, then schedule each part with PSI.
At a PSI test center
- Computer-based testing by appointment at PSI centers across the U.S.
- Arrive early with current government-issued photo ID that matches your registration.
- Phones, bags, watches and notes stay out of the testing room.
- An on-screen calculator is provided — personal calculators are not allowed.
Online with PSI remote proctoring
- Test from home or the office while a remote proctor monitors you by webcam.
- Candidates outside the U.S. test this way — check PSI for current international scheduling.
- Run the PSI system check on the same computer and network well before exam day.
- Test alone in a quiet room with a clear desk — no notes, phone or second monitor.
Exam-day game plan
How to walk in ready — and how to pace 100 multiple-choice questions in 3.5 hours.
Pacing checkpoints
Checkpoints cover all 100 questions in 3.5 hours. Your 4-hour appointment also includes the tutorial, a survey and two scheduled 10-minute breaks. 15 questions are unscored pretest items you can't identify — treat every one as if it counts.
The week before
- Take one full-length timed practice exam 3–5 days out, then rest.
- Rehearse basis computations for partners and S corporation shareholders until they're automatic.
- Spend your last sessions on Business Tax Preparation — it's 37 of the 85 scored questions.
- Confirm your PSI appointment and ID — or run the remote-proctoring system check.
During the exam
- Read the whole question and note the year, filing status and who the taxpayer is before you calculate.
- Identify the entity type first — the same transaction is taxed differently in a partnership, C corp or S corp.
- Pick your best answer, flag it and move on; revisit flags at the end.
- Answer every question — there's no penalty for guessing.
Keep your head
- A few nerves sharpen focus. If you freeze, take three slow breaths and reread the question.
- You're measured against a fixed passing standard — 500 on the 200–800 scale — not other test-takers.
- Use your scheduled breaks: stand up, stretch and reset before the next block.
After you pass
- Each passed part carries over for 3 years from the date you passed it — pass all three inside that window. You can sit each part up to 4 times per testing window.
- Once all three are passed, apply for enrollment on Form 23 ($140) and clear the IRS suitability and tax-compliance check.
- Enrolled agents complete 72 CE hours every 3-year cycle — at least 16 a year, including 2 hours of ethics.
Official sources and further reading
- PSI — SEE Candidate Information Bulletin ↗Official content outlines, policies and the tax-year statement.
- IRS — Enrolled Agents FAQ ↗Fee, testing window, scoring, carryover and CE.
- PSI — Special Enrollment Examination ↗Schedule at a test center or online; sample questions.
Ready to start?
450 questions and scenarios across the blueprint — and growing.
The Special Enrollment Examination is developed for the Internal Revenue Service. QuizMe and thinQtank Learning are not affiliated with or endorsed by the IRS or PSI Services. Details are summarized from the PSI SEE Candidate Information Bulletin and IRS enrolled-agent pages; fees and policies change — always confirm at irs.gov and test-takers.psigov.us. Our Exam ready level asks for 80% or better.