The IRS Enrolled Agent Part 2 Business Tax exam is a professional certification test administered directly by the Internal Revenue Service (IRS). This examination evaluates your technical knowledge across exactly 3 domains, featuring a total of 100 questions and a duration of 210 minutes to verify your professional tax competency for business entities.
Tax professionals, accountants, and individuals seeking to become enrolled agents who handle business entity filings, business tax preparation, and specialized returns for clients should take this exam.
Review official Internal Revenue Service (IRS) publications including business guides to ensure complete readiness and thorough understanding. Practice computing net profit or loss, handling cost of goods sold, and managing business deductions using official schedules to prepare effectively for the 100-question format and the 210-minute time constraint.
This domain covers various business structures such as sole proprietorships, single-member limited liability companies, and partnerships, focusing closely on entity formations, entity selection, and associated federal tax responsibilities mandated by the Internal Revenue Service.
This domain focuses heavily on the preparation of business returns, tracking business income, calculating cost of goods sold accurately, reporting gross profit, and claiming all allowable business expenses under standard Internal Revenue Service tax regulations.
This domain addresses specialized returns, statutory employees, complex self-employment tax calculations, dispositions of business property, and specific taxpayer filing requirements administered by the Internal Revenue Service for practitioners.
Manage your 210 minutes carefully across all 100 questions. Read each question carefully, apply the correct tax laws, and review your answers before submitting your test.
The official examination contains exactly 100 questions covering business entities, business tax preparation, and specialized returns and taxpayers in accordance with Internal Revenue Service guidelines.
The official passing score required to successfully pass the examination, achieve professional certification, and earn your credential is 105 points, as established by the Internal Revenue Service.
The total duration allocated for completing all sections of the examination is 210 minutes, giving all registered candidates sufficient time to answer every single question accurately.
This professional credentialing examination is formally certified and administered directly by the Internal Revenue Service (IRS) for tax practitioners and enrolled agents seeking official credentials.
Verified 2026-09-13
This informational page was carefully developed and built using official guidance, examination outlines, and publications provided directly by the Internal Revenue Service.