Enrolled Agent Exam Part 2 — Businesses

Master business taxation: entities, accounting methods, deductions, and planning.

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Part 2 Topic Coverage

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Business Entities

Sole proprietorships, partnerships, corporations, S-corps, LLCs.

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Accounting Methods

Cash vs accrual, inventory methods, depreciation, amortization.

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Business Income

Gross receipts, COGS, business deductions, net operating losses.

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Special Topics

Payroll taxes, retirement plans, fringe benefits, farm taxation.

<h2>EA Exam Part 2: Businesses</h2><p>Part 2 covers business tax matters. This is often considered the most challenging part due to the variety of business entities and complex rules.</p><h3>Key Topics</h3><ul><li>Business entities and considerations</li><li>Business income and expenses</li><li>Business assets and depreciation</li><li>Analysis of financial records</li><li>Specialized tax issues for businesses</li></ul>

EA Part 2 FAQ

What's covered in EA Part 2?
Business taxation including sole proprietorships, partnerships, corporations, S-corps, and other business entities.
How hard is Part 2 compared to Part 1?
Many candidates find Part 2 more challenging due to the variety of business entities and complex depreciation rules.
How many questions in Part 2?
100 multiple-choice questions with 3.5 hours to complete.

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Free practice questions covering all Part 2 business topics.

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