EA Exam Part 2 - Business Taxation The Complete Prep

What you'll learn

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Pass Part 2 (Businesses) of the IRS Special Enrollment Examination and complete a required step toward the Enrolled Agent credential.
Answer entity comparison questions correctly by knowing exactly how sole proprietorships, partnerships, C corps, S corps, and LLCs differ.
Work the basis questions that decide a large share of Part 2, including partner basis, shareholder basis, and the loss limitation ordering rules.
Handle depreciation and recapture problems under time pressure, covering MACRS, Section 179, bonus depreciation, and Sections 1231, 1245 and 1250.
Requirements

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An intention to sit for Part 2 of the IRS Special Enrollment Examination. No prior tax preparation experience is required.
Description

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This course contains the use of artificial intelligence.
Conquer the Enrolled Agent (EA) Part 2 Exam on your first attempt with this comprehensive, practical, and highly focused course on Business Taxation. Designed specifically to align with the latest IRS Special Enrollment Examination (SEE) content outline, this course equips you with the exact knowledge, tax strategies, and problem-solving skills needed to master complex business entities.
Navigating business tax law can be daunting, but this course breaks down high-stakes topics into easy-to-understand concepts. You will gain a deep, functional understanding of key entity structures, including Sole Proprietorships, Partnerships, C Corporations, S Corporations, and Estates and Trusts. Step-by-step lectures cover critical topics such as business income and expenses, asset depreciation, basis calculations, distribution rules, and form completion requirements for IRS filings like Form 1065, Form 1120, Form 1120-S, and Form 1041.
Beyond fundamental principles, we cover complex business transactions including formation, liquidations, non-liquidating distributions, specialized business credits, payroll taxes, and tax-exempt organization rules. Every section is reinforced with real-world scenarios, practical tax return applications, and practice questions patterned directly after actual SEE questions.
Whether you are a tax preparer looking to advance your career, an accountant aiming to earn the premier IRS credential, or a professional aiming to pass EA Part 2 with confidence, this course provides the visual breakdowns, structured practice, and strategic insight required to succeed. Enroll today and take the definitive step toward becoming an Enrolled Agent!
Who this course is for

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Candidates preparing to sit for Part 2 (Businesses) of the IRS Special Enrollment Examination.
EA candidates who have already passed Part 1 and are moving into the section most people find hardest.
Candidates who failed Part 2 on a previous attempt and need the material reorganized by entity instead of by code section.
Tax preparers pursuing the EA credential to gain unlimited representation rights before the IRS.
Candidates who have studied from a textbook and want structured lectures plus exam-style questions to test what actually stuck.
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