Enrolled Agent — SEE Part 2 (Businesses) Practice Test 2026
Practice with PassPrep and review the information currently available for this exam.
Start practiceExam facts
- Questions
- Unknown · Not yet verified
- To pass
- Unknown · Not yet verified
- Time limit
- Unknown · Not yet verified
- Official exam fee
- Unknown · Not yet verified
- Retakes
- Unknown · Not yet verified
- PassPrep learning cost
- Free
Official exam or application fees may still apply and are paid to the responsible authority, not PassPrep.
Study language on PassPrep
English · 中文 · Español
Official test language availability
Unknown · Not yet verified
Verify with the official testing authority. Do not infer availability from PassPrep study languages.
Source: Enrolled Agent — SEE Part 2 (Businesses)Last verified: Unknown · Not yet verified
🎯 Practice by Topic
Business Entities and Considerations
Entity types and default/elective classification (sole proprietorships, partnerships, C and S corporations, LLCs, tax-exempt entities), EINs, accounting periods, and reporting; partnership formation/basis/distributions/guaranteed payments; C-corp E&P, dividends, DRD, §351 incorporation, liquidations and accumulated-earnings tax; and S-corp qualification, election, basis, and distributions.
Business Tax Preparation
Business income, COGS/UNICAP and cancellation of debt; ordinary & necessary expenses under §162; depreciation, §179 expensing, bonus depreciation and amortization; the QBI deduction (§199A); general business credits, NOLs, at-risk/passive limits; business asset basis, dispositions and like-kind exchange; and analysis of financial records (M-1/M-2/M-3, Form 3115, K-1).
Specialized Returns and Taxpayers
Trust and estate income tax (distributable net income, simple/complex/grantor trusts, Form 1041); exempt organizations (§501(c) qualification, Form 990 series, UBTI, Form 1023); retirement plans (SEP/SIMPLE, prohibited transactions); farmers (Schedule F, farm income); and rental property (passive loss limits, the §469 $25,000 active-participation allowance, vacation homes).