EA Part 2 (IRS Enrolled Agent — Part 2: Businesses) — Free Online Mock Test
3.5h · 100 MCQ · Sole proprietorships, partnerships, corporations, S corps, trusts, exempt orgs, retirement plans. · Official language: English.
Advanced
United States
Finance & Professional
26 questions
55 min
50 distinct variants
Start free practice test →
EA Part 2 exam at a glance
EA Part 2 section breakdown
The EA Part 2 mock test on Wrexa Edge replicates the real exam's section structure — same names, same question count per section, same time limits. No inter-section breaks — the timer runs continuously.
EA Part 2 scoring & marking scheme
Strategy: EA Part 2 has no negative marking. Attempt every question — blank answers cost you potential marks but cannot pull your score down.
Scale: EA Part 2 scaled (40-130, pass 105).
How EA Part 2 is conducted
Mode
Proctored — Wrexa Edge mirrors this with a webcam-based proctoring flow (face detection, room scan, fullscreen lock, tab-switch detection).
Test format
Linear / fixed-form — every candidate sees the same number of questions per section.
Backtracking
Allowed — you can revisit and change answers within a section.
Mark for review
Available — flag tough questions and return to them before submitting the section.
Tools available during the EA Part 2 exam
Wrexa Edge renders these tools inside the mock test exactly as they appear on the real EA Part 2 exam — same shortcuts, same behaviour.
EA Part 2 time strategy
With 26 questions in 55 minutes, you have about 127 seconds per question on average. Successful candidates aim for the following pacing on each section:
EA Part 2 — Practice Set (26 Q)
Target ~127 sec/question. If a question takes more than 191 seconds, mark for review and move on.
Wrexa Edge's analytics show your actual time-per-question after every mock so you can spot which sections you're losing time on.
EA Part 2 topics covered
Across the 50 Wrexa Edge variants of EA Part 2, the following topics appear most often (sample distribution from one variant):
EA Part 2 — Practice Set (26 Q)
- EA Biz — Partnerships · 4
- EA Biz — C Corporations · 4
- EA Biz — S Corporations · 4
- EA Biz — Depreciation · 3
- EA Biz — Payroll Tax · 2
- EA Biz — Corporations · 2
- EA Biz — Exempt Orgs · 2
- EA Biz — Property · 1
Sample EA Part 2 questions
A preview of real practice questions from the Wrexa Edge EA Part 2 bank — the same style, phrasing and difficulty you'll face on test day. Full solutions unlock free inside the mock.
EA Part 2 — Practice Set (26 Q) · EA Biz — Payroll Tax
Q1. Form W-2 is used to report:
Why: Correct answer: D — Wages paid to and taxes withheld from an employee. Topic: EA Biz — Payroll Tax.
EA Part 2 — Practice Set (26 Q) · EA Biz — Payroll Tax
Q2. Form 1099-NEC reports:
Why: Correct answer: A — Non-employee compensation paid to independent contractors. Topic: EA Biz — Payroll Tax.
EA Part 2 — Practice Set (26 Q) · EA Biz — Depreciation
Q3. Bonus depreciation allows a business to:
Why: Correct answer: B — Deduct a large percentage of qualifying asset cost in the year placed in service. Topic: EA Biz — Depreciation.
EA Part 2 — Practice Set (26 Q) · EA Biz — Partnerships
Q4. A partnership’s ordinary business income is reported to each partner on:
Why: Correct answer: C — Schedule K-1. Topic: EA Biz — Partnerships.
EA Part 2 — Practice Set (26 Q) · EA Biz — Corporations
Q5. An exempt organisation generally files:
Why: Correct answer: D — Form 990 (annual information return). Topic: EA Biz — Corporations.
EA Part 2 — Practice Set (26 Q) · EA Biz — C Corporations
Q6. A C corporation files which income tax return?
Why: Correct answer: A — Form 1120. Topic: EA Biz — C Corporations.
These are a handful of the 1300 unique EA Part 2 questions across all 50 Wrexa Edge variants — start a free mock to attempt the full set with instant scoring.
EA Part 2 difficulty calibration
Advanced tier. Advanced-level: high-stakes exam with rigorous content depth. Expect 4-8 months of structured prep.
3.5h · 100 MCQ · Sole proprietorships, partnerships, corporations, S corps, trusts, exempt orgs, retirement plans. · Official language: English.
Verified content — Wrexa Edge's EA Part 2 bank has been deeply curated with real exam-aligned content (estimated 100% syllabus coverage).
How Wrexa Edge prepares you for EA Part 2
Real test-day interface
Our cert skin mirrors the actual EA Part 2 testing software — same timer, palette, tools, and navigation.
50 distinct variants
1300 unique practice questions, each variant a fresh test — not just shuffled options.
Detailed analytics
Scaled score, section accuracy, topic-wise heatmap, time-per-question — see where to focus after every attempt.
Spaced repetition (Notebook)
Wrong answers and flagged questions flow into an SM-2 spaced-repetition deck so you actually retain what you learn.
Optional proctoring
Browser-based face-api detection (no install) — turn it on to simulate real EA Part 2 test-day conditions.
Free to start
No credit card. Sign up, pick a variant, and your first EA Part 2 mock starts in under a minute.
EA Part 2 study plan
A phase-by-phase roadmap from your first concept to test-ready. Stretch or compress each phase to fit the time you have before your attempt.
1
Phase 1 — Learn the syllabus
Weeks 1–4
- Work through every section — EA Part 2 — Practice Set (26 Q) — from your core study material
- Make short notes and a formula/fact sheet you can revise quickly
- Attempt topic questions right after finishing each area
2
Phase 2 — Practice & sectionals
Weeks 5–8
- Solve previous-year and practice questions section by section
- Time yourself on EA Part 2 — Practice Set (26 Q) and your weakest areas
- Keep an error log and revisit every mistake weekly
3
Phase 3 — Full-length mocks
Weeks 9–12
- Take full-length EA Part 2 mocks in the real test interface
- Analyse accuracy, time per question and silly mistakes after each mock
- Revise from notes and re-attempt only weak-topic questions
Where EA Part 2 can take you
A strong EA Part 2 result opens up these careers and higher-study paths:
Banking & financial services
Roles across retail and corporate banking, insurance and non-banking financial companies.
Accounting, audit & analysis
Positions in audit, taxation, financial analysis and advisory at firms and corporates.
Professional designation path
A stepping stone toward advanced qualifications and senior finance and consulting roles.
Frequently asked questions
- What is the EA Part 2 exam pattern?
- IRS Enrolled Agent — Part 2: Businesses contains 26 questions across 1 section: EA Part 2 — Practice Set (26 Q). Total duration is 55 minutes (about 127 seconds per question).
- Does EA Part 2 have negative marking?
- No — EA Part 2 has no negative marking. Each correct answer is worth 1 mark, so attempt every question.
- How is EA Part 2 scored?
- Scaled score range: 0 to 130. EA Part 2 scaled (40-130, pass 105).
- How can I practise EA Part 2 online for free?
- Wrexa Edge gives you 10 free full-length EA Part 2 mock tests — with instant scoring, detailed explanations and analytics — plus 40 more with Pro. Start practising in under a minute, no card required.
- What is the difficulty level of EA Part 2?
- EA Part 2 is rated Advanced difficulty on Wrexa Edge. Advanced-level: high-stakes exam with rigorous content depth. Expect 4-8 months of structured prep. 3.5h · 100 MCQ · Sole proprietorships, partnerships, corporations, S corps, trusts, exempt orgs, retirement plans. · Official language: English.
- How long is the EA Part 2 exam?
- EA Part 2 runs for 55 minutes total. On Wrexa Edge the timer is enforced exactly as on the real exam — including no inter-section breaks.
- What topics are covered in EA Part 2?
- EA Part 2 is split into: EA Part 2 — Practice Set (26 Q). Each section is timed and weighted separately. 3.5h · 100 MCQ · Sole proprietorships, partnerships, corporations, S corps, trusts, exempt orgs, retirement plans. · Official language: English.
- What tools or aids are allowed during EA Part 2?
- On-screen scientific calculator (matches the real exam interface). Note: real exam is proctored — Wrexa Edge mirrors this with a webcam-based proctoring flow you can enable.
- Is the EA Part 2 test adaptive?
- No — EA Part 2 is a fixed-form (linear) test. Every candidate sees the same number of questions per section.
- How many EA Part 2 mock tests does Wrexa Edge offer?
- Wrexa Edge generates 50 distinct EA Part 2 variants — each with different question content, not just shuffled options — the first 10 free for everyone and 40 more with Pro. That's 1300 unique practice questions in the real test-day interface.
- Is there a free EA Part 2 test series 2026?
- Yes. The Wrexa Edge EA Part 2 test series for 2026 gives you 10 free full-length mock tests (50 in total) plus subject-wise and topic-wise tests — instant scoring and detailed analysis, no card required.
- Are EA Part 2 previous year question–style papers included?
- Every EA Part 2 mock is modelled on the official exam pattern and the style of previous years' papers — the same 26-question structure, sections and marking — so your practice mirrors the real paper you'll sit.
- Which is the best free EA Part 2 mock test online?
- Wrexa Edge's EA Part 2 mock test replicates the real exam interface, timing and marking scheme, with instant score, section-wise analysis and 50 fresh variants — a strong free choice for 2026 preparation.
- Can I take the EA Part 2 mock test on mobile?
- Yes. EA Part 2 mock tests run in any browser on mobile, tablet or desktop — no app or download needed. Start on your phone and your progress and analytics sync when you sign in.
- What is the EA Part 2 syllabus?
- The EA Part 2 syllabus maps to its 1 section: EA Part 2 — Practice Set (26 Q). Wrexa Edge's mock tests cover the complete syllabus topic by topic — see the topics-covered breakdown above — so you practise every area at real exam difficulty.
- What is the eligibility for EA Part 2?
- Eligibility for EA Part 2 — age, qualification and number of attempts — is set by the official conducting body and can change each cycle, so always confirm the current official notification before applying. Wrexa Edge focuses on realistic EA Part 2 practice: 10 free full-length mocks in the exact exam pattern, ready whenever you are.
- When is the EA Part 2 exam and how should I prepare?
- Official EA Part 2 exam dates are announced by the conducting body for each cycle — check the latest notification for the current schedule. To be ready, follow a phased study plan and take full-length timed mocks; Wrexa Edge gives you 10 free EA Part 2 mocks with instant scoring so you can track your readiness week by week.
Ready to ace EA Part 2?
Join thousands of candidates practising on Wrexa Edge. Free signup, 50 variants per exam, instant scoring.
Start practising free →