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.
EA Part 2 exam at a glance
EA Part 2 full-length mock tests
Attempt 50 full-length EA Part 2 mock tests, each a distinct question set built on the real 26-question, 55-minute pattern — with instant scoring and section-wise analysis. The first 3 are free.
EA Part 2 key facts & eligibility
| Conducting body | US Internal Revenue Service (IRS); exam administered by Prometric |
|---|---|
| Official website | irs.gov ↗ |
| Mode | Part 2 (Businesses) of the three-part Special Enrollment Examination (SEE) for Enrolled Agents. It is a computer-based test of 100 multiple-choice questions (85 scored plus 15 experimental) in 3.5 hours at a Prometric centre. |
| Frequency | Offered during the annual testing window (typically May through the end of February), by appointment. |
| Scoring & marking | Results are scaled from 40 to 130, with 105 the passing score. Part 2 covers business taxation — businesses and their financial information (the two heaviest areas) and specialised returns and taxpayers. |
| Score validity | A passed SEE part carries over (generally two years from the first passed part) while you complete the others. |
| Language | English. |
Who is eligible for EA Part 2?
No degree or prior experience required. To be enrolled you must pass all three SEE parts, obtain a PTIN, and pass an IRS suitability (tax-compliance and background) check.
Last verified July 2026 against IRS — Enrolled Agents. Always confirm current details on the official website before you register.
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 — Practice Set (26 Q)
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
- Test format
- Backtracking
- Mark for review
Tools available during the EA Part 2 exam
-
Calculator
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)
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 · 6
- EA Biz — C Corporations · 4
- EA Biz — S Corporations · 4
- EA Biz — Payroll Tax · 2
- EA Biz — Depreciation · 2
- EA Biz — Exempt Orgs · 2
- EA Biz — Corporations · 1
- EA Biz — Property · 1
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
- 50 distinct variants
- Detailed analytics
- Spaced repetition (Notebook)
- Optional proctoring
- Free to start
Expert take: what EA Part 2 really tests
EA Part 2 (Businesses) is the toughest of the three SEE parts for many, covering entity taxation and business financial information — 100 questions scaled 40–130 with a 105 pass. Because it tracks a specific test year’s law, studying the current-year business-tax rules is essential.
Preparation tips
- Study current-year business-tax rules for entities, partnerships and corporations.
- Give business financial information real weight — it is a heavy second area.
- Drill a large Part 2 question bank; it is broad and detail-dense.
Common mistakes to avoid
- Using outdated tax rules that no longer match the applicable test year.
- Underestimating Part 2, generally the hardest SEE part.
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.
- Study sole proprietorships, partnerships, corporations and S-corps
- Learn the current test-year business-tax rules
- Start Part 2 question practice
- Cover business financial information (the heavy second area)
- Study specialised returns and taxpayers
- Drill timed question sets
- Sit full 100-question timed mocks
- Push your scaled score past 105
- Re-drill weak business-tax areas
Where EA Part 2 can take you
A strong EA Part 2 result opens up these careers and higher-study paths:
- Toward Enrolled Agent status
- Business-tax expertise
- Unlimited IRS representation
- No-degree pathway
Best books & official prep for EA Part 2
- Gleim / Fast Forward Academy EA Review — Part 2 — Gleim / Fast Forward Academy
- IRS business-tax publications & instructions — IRS
Official practice: Study current business-tax rules for the applicable test year (entities, partnerships, corporations, business financial information) and drill a large bank of Part 2 questions.
Previous-year papers: The IRS does not release full past exams; the official sample questions and prep-provider banks are the closest equivalent.
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 3 free full-length EA Part 2 mock tests — with instant scoring, detailed explanations and analytics — plus 47 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 3 free for everyone and 47 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 3 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?
- No degree or prior experience required. To be enrolled you must pass all three SEE parts, obtain a PTIN, and pass an IRS suitability (tax-compliance and background) check. Wrexa Edge focuses on realistic EA Part 2 practice: 3 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 3 free EA Part 2 mocks with instant scoring so you can track your readiness week by week.
Related exams & practice tests
Candidates preparing for EA Part 2 also practise these on Wrexa Edge:
Browse more: All Finance & Professional exams → · All United States exams → · Full exam catalog →
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 →