Special Enrollment Examination: Part 2 — Information & Free Practice
US · Examination information
200 free questions · Answer explanations · No signup required
Special Enrollment Examination: Part 2
- Provider
- PSI Services LLC
- Format
- Multiple-choice
- Exam questions
- Total questions: 100; Scored questions: 85; Unscored questions: 15; The total includes the scored and unscored questions.
- Time limit
- 3.5 hours
- Passing score
- Scaled passing score 500
- Exam fee
- $317 per part
Examination outline
Business Entities and Considerations (35.29%)
- Business entities
- Partnerships
- Corporations in general
- Forming a corporation
- S corporations
Business Tax Preparation (43.53%)
- Business Income
- Business expenses, deductions and credits
- Business assets
- Analysis of financial records
- Advising the business taxpayer
Specialized Returns and Taxpayers (21.18%)
- Trust and estate income tax
- Exempt organizations
- Retirement plans
- Farmers
- Rental Property
Examination sources
- IRS SEE Candidate Information Bulletin
page 17, Examination Topics Overview
- IRS SEE Candidate Information Bulletin
pages 34-38, Part 2 Examination Content Outline
- IRS SEE Candidate Information Bulletin
page 15, applicable tax law
- IRS SEE Candidate Information Bulletin
page 17, Examination Topics Overview
- IRS enrolled agents FAQ
SEE content/scoring, question 2
- IRS SEE Candidate Information Bulletin
page 8, Scheduling an Examination
- IRS enrolled agents FAQ
SEE availability/scheduling, question 1
Related license preparation
This examination may be required or accepted as an alternative, depending on the license and application pathway.