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EA practice

EA Part 2 - Businesses practice

Content-area weights, sample questions, and a session checklist for Part 2 - Businesses. Use published ranges to prioritise - then run a timed loop.

Format

Multiple choice (85 scored + 15 experimental)

Duration

210 min

Questions

100

Content areas

3

Why Part 2 - Businesses practice stalls

Candidates often add volume without fixing the known failure mode: Confusing partnership, S corporation, and C corporation basis and distribution rules under similar fact patterns. Start every week by naming that pattern, then build two drills that force it into the open.

Business entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses. Keep the awarding-body outline open so your hours follow published ranges rather than equal chapter time.

How to use this page

Skim the weight table, try the sample items, then run the session cycle below. Create your MiloPrep account to continue practicing in the app.

This week, prioritise Business Tax Preparation and Business Entities and Considerations unless your miss log says otherwise.

EA Part 2 - Businesses topic allocations

Published weight ranges or scored-question allocations from the awarding body. Use them to budget study time - larger areas deserve calendar priority.

Part 2 - Businesses

TopicAllocation
Business Entities and Considerations30 scored questions
Business Tax Preparation37 scored questions
Specialized Returns and Taxpayers18 scored questions
Official content-area explorer

Explore the Part 2 - Businesses content areas

Select an area to see its published score-weight range. No generated skill percentages or predicted question mix are shown.

Score-weight range

Business Entities and Considerations

30 scored questions

This is the published range for this content area. It is not a promise about the exact questions on an individual exam form.

Blueprint limitationPart names, the 100-question / 85-scored structure, 3.5-hour exam time, and domain allocations come from the PSI Candidate Information Bulletin revised June 24, 2026. The topic table preserves the bulletin's exact scored-question counts instead of converting them into unofficial percentages. Candidates should recheck the active bulletin because tax-law references, dates, and content outlines can change.
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Try EA sample questions

Illustrative items for EA. Sign up for MiloPrep to practice Part 2 - Businesses in the app.

Part 2 - Businesses

An S corporation shareholder’s stock basis is generally increased by:

MCQ-only studyMixed practice loop
Only untimed multiple-choice dumpsMatch Multiple choice (85 scored + 15 experimental) with timed slices near sitting length
Equal time on every topicHours follow published weight bands
No error log - same miss repeatsLog the rule; retest within 72 hours
Ignore non-MCQ formats until exam weekStill run timed MCQ blocks that match pacing

One practice session

  1. Step 1

    Pick two weight bands

    Choose the highest-priority Part 2 - Businesses areas before you open a bank.

  2. Step 2

    Diagnose cold

    Run a short mixed set without notes; tag every miss by trap type.

  3. Step 3

    Drill the pattern

    Attack the failure mode: Confusing partnership, S corporation, and C corporation basis and distribution rules under similar fact patterns.

  4. Step 4

    Time a slice

    Finish with 70–210 minutes of continuous practice.

  5. Step 5

    Log rules

    Write one-sentence rules for misses - letters alone do not count.

  6. Step 6

    Retest tomorrow

    Retry yesterday’s misses before expanding into new outline areas.

Who should use this Part 2 - Businesses practice plan

Fits you if

  • You are booking EA Part 2 - Businesses within the next few months
  • You will keep an error log and retest misses within 72 hours
  • You can protect at least one timed block near 210 minutes weekly

Skip if

  • You have not confirmed eligibility or windows with the awarding body
  • You only want passive reading with no retrieval practice
  • You are practising a different EA sitting and landed here by mistake

Mid-plan check - practice EA

If your miss log is growing, adaptive Part 2 - Businesses practice is the next lever. Create your account to get started.

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Practice session checklist

  • Pick the top two weight bands before you open a question bank
  • Run one mixed set that includes Part 2 - Businesses neighbours
  • Log every miss with the correct rule in one sentence
  • Finish with a timed slice near 70–210 minutes
  • Retest yesterday’s misses before new content
Pro tip

If part 1 scores bounce between domains, Spend the next week only on your two weakest Part 1 domains by weight.

Practice access

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  • Weak-area targeting instead of random question dumps
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Related resources

Part 2 - Businesses hub

Format stats, topic weights, and study focus for Part 2 - Businesses.

Open part hub

Error log builder

Capture stem mistakes and next drills locally.

Open tool

Weak area picker

Order focus by published part weights.

Open tool

Part 2 - Businesses practice FAQs

What is the most common EA Part 2 - Businesses practice failure?
Confusing partnership, S corporation, and C corporation basis and distribution rules under similar fact patterns. Build two drills this week that force that pattern into the open, then retest misses within 72 hours. Do not only add more random volume.
How should I weight Business Tax Preparation when practising Part 2 - Businesses?
Business Tax Preparation carries a published 37 scored questions band. Give it calendar priority even when it feels familiar, and pair it with a second high band such as Business Entities and Considerations so you do not create a single-topic blind spot.
Should Part 2 - Businesses practice be MCQ-only?
Only if the sitting is truly MCQ-only. If Part 2 - Businesses includes simulations, item sets, written cases, or constructed response, schedule separate format blocks - MCQ accuracy alone under-prepares those skills.
How many parts is the EA exam?
Three: Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures.
How many questions are on each SEE part?
Each part has 100 multiple-choice questions, of which 85 are scored and 15 are experimental, with 3.5 hours to complete the sitting.
Do I need a degree to become an Enrolled Agent?
No. The IRS path is PTIN, pass the SEE (or qualify via certain IRS experience), apply for enrollment, and pass a suitability check.
Who administers the SEE now?
As of March 1, 2026 the IRS selected PSI Services to develop and administer the SEE. Confirm registration details on the IRS and PSI pages linked in the source callout.
Does MiloPrep include all three EA parts?
Yes. The all-access subscription covers Part 1, Part 2, and Part 3 practice.
Practice access

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  • Weak-area targeting instead of random question dumps
  • One expanding study system across professional exams
  • Targeted Part 2 - Businesses sessions when practice opens
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