Enrolled Agent — SEE Part 2 (Businesses) 한국어 모의고사 2026
Free IRS Enrolled Agent (EA) practice — Part 2 (Businesses) of the Special Enrollment Examination: business entities & considerations, business tax preparation, and specialized returns & taxpayers (trusts, exempt orgs, retirement plans, farmers, rentals). Original, IRS-outline-based questions with Chinese & Spanish study-aid explanations (the real EA exam is administered in English). Questions reflect federal tax law through Dec. 31, 2025 (calendar year 2025) — the basis for the July 2026–February 2027 EA testing window. 모든 문제를 무료로 연습하고 85문항 모의고사를 실제 합격선 71%로 채점하세요.
🎯 주제별 연습
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).
📋 준비물
- ✓
Government-issued photo ID
A valid, unexpired government photo ID whose name matches your registration.
- ✓
Appointment confirmation
Your PSI appointment confirmation for the part you are taking.
- ✓
No personal items
The exam is closed book — an on-screen calculator is provided and you get scratch paper (in-person) or an electronic whiteboard (remote). No notes or personal calculators.
📅 예약 방법
- 1
Schedule with PSI
PSI Services administers the SEE (effective March 1, 2026; Prometric no longer administers it). Schedule at test-takers.psigov.us/irs during the July 1, 2026 – Feb 28, 2027 testing window.
- 2
Pay the per-part fee
There is a per-part fee paid to PSI when you register. You may take the three parts in any order.
- 3
After passing all 3 parts, enroll via Form 23
The SEE has three parts (Part 1 Individuals, Part 2 Businesses, Part 3 Representation). After passing all three, apply for enrollment with the IRS via Form 23 on pay.gov.
💡 시험 당일 팁
- •The real exam is in English only and is based on tax law through Dec. 31, 2025 — use the Chinese/Spanish explanations to understand concepts and learn the English tax terms the exam uses.
- •Learn the three question formats: Direct Question, Incomplete Sentence, and 'All of the following EXCEPT'. On EXCEPT items, the correct answer is the one that does NOT belong.
- •Part 2 is business tax: entity types (sole proprietorship, partnership, C corp, S corp), business income and expenses, depreciation, and specialized returns for estates, trusts, and exempt organizations.
- •Budget your time: 100 questions in 3.5 hours is ~2 minutes each. 15 of the 100 are unscored experimental items (unlabeled), so answer every question — you cannot tell which ones count.
- •The result is reported as PASS or, on a fail, a per-section diagnostic on a 200–800 scale (500 to pass). There is no public raw-to-scaled conversion, so treat the practice score here as a study gauge, not the official number.
📚 학습 안내서
모든 연습 문제는 아래 섹션을 기반으로 합니다. 클릭하면 공식 자료를 읽을 수 있습니다.
🔗 공식 자료
IRS SEE Candidate Information Bulletin (PSI) ↗
The official Candidate Information Bulletin — scheduling, rules, fees, question formats, and scoring for all three SEE parts.
IRS Enrolled Agents FAQ ↗
The IRS answers on becoming and staying an Enrolled Agent — the SEE, Form 23 enrollment, and continuing education.
IRS SEE Sample Questions — Part 1 ↗
Official sample questions for Part 1 (Individuals) — the exact wording and formats used on the real exam.
❓ 자주 묻는 질문
Enrolled Agent — SEE Part 2 (Businesses) 시험은 몇 문항이며 몇 개를 맞혀야 합격하나요?
Enrolled Agent — SEE Part 2 (Businesses) 필기시험은 85문항이며 60개(71%)를 맞혀야 합격합니다.
Enrolled Agent — SEE Part 2 (Businesses) 시험에서 몇 개까지 틀려도 되나요?
85문항 중 최대 25개까지 틀려도 합격합니다.
Enrolled Agent — SEE Part 2 (Businesses) 시험에 무엇을 가져가야 하나요?
Government-issued photo ID — A valid, unexpired government photo ID whose name matches your registration. Appointment confirmation — Your PSI appointment confirmation for the part you are taking. No personal items — The exam is closed book — an on-screen calculator is provided and you get scratch paper (in-person) or an electronic whiteboard (remote). No notes or personal calculators.
Enrolled Agent — SEE Part 2 (Businesses) 시험은 어떻게 예약하고 보나요?
1. Schedule with PSI: PSI Services administers the SEE (effective March 1, 2026; Prometric no longer administers it). Schedule at test-takers.psigov.us/irs during the July 1, 2026 – Feb 28, 2027 testing window. 2. Pay the per-part fee: There is a per-part fee paid to PSI when you register. You may take the three parts in any order. 3. After passing all 3 parts, enroll via Form 23: The SEE has three parts (Part 1 Individuals, Part 2 Businesses, Part 3 Representation). After passing all three, apply for enrollment with the IRS via Form 23 on pay.gov.