IRS Enrolled Agent Part 2 Guided Course

This guided course is for learners who want a structured path through IRS Enrolled Agent Part 2 Practice Test. Start with ordered lessons, answer exam-style questions, review explanations, and use Practice Mode afterward to test retention.

• Follow an ordered IRS Enrolled Agent Part 2 course path instead of starting with random questions.
• Use source-backed scenarios to connect concepts to practical administration decisions.
• Review why the correct answer fits and why the distractors do not.
• Track course progress on this device and return to the next lesson later.
• Move from guided learning into Practice Mode when you are ready to check retention and speed.

The full course continues in order. These early lessons are crawlable here so you can see the shape of the path before the interactive course loads.

1. Lesson 1: Reconcile gross receipts, cost of goods sold, inventory, and net business income
   Lesson 1 uses Reconcile gross receipts, cost of goods sold, inventory, and net business income to connect 2. Business Tax Preparation (37 of 85 scored questions) with Gross receipts and other income.
2. Lesson 2: Classify entities, elections, tax years, accounting methods, and startup records
   Lesson 2 uses Classify entities, elections, tax years, accounting methods, and startup records to connect 1. Business Entities and Considerations (30 of 85 scored questions) with Sole proprietorships.
3. Lesson 3: Prepare estate and trust returns and beneficiary reporting
   Lesson 3 uses Prepare estate and trust returns and beneficiary reporting to connect 3. Specialized Returns and Taxpayers (18 of 85 scored questions) with Estate and trust filing and beneficiary reporting.
4. Lesson 4: Classify compensation, fringe benefits, family employees, and worker status
   Lesson 4 uses Classify compensation, fringe benefits, family employees, and worker status to connect 2. Business Tax Preparation (37 of 85 scored questions) with Accrual-method gross receipts.
5. Lesson 5: Apply partnership contribution, allocation, distribution, basis, and disposition rules
   Lesson 5 uses Apply partnership contribution, allocation, distribution, basis, and disposition rules to connect 1. Business Entities and Considerations (30 of 85 scored questions) with LLC default classifications.
6. Lesson 6: Determine depreciation, amortization, capitalization, and recapture treatment
   Lesson 6 uses Determine depreciation, amortization, capitalization, and recapture treatment to connect 2. Business Tax Preparation (37 of 85 scored questions) with Barter income.
7. Lesson 7: Apply C corporation formation, operation, distribution, redemption, and liquidation rules
   Lesson 7 uses Apply C corporation formation, operation, distribution, redemption, and liquidation rules to connect 1. Business Entities and Considerations (30 of 85 scored questions) with LLC default classifications.
8. Lesson 8: Identify exempt-organization filing and unrelated-business-income issues
   Lesson 8 uses Identify exempt-organization filing and unrelated-business-income issues to connect 3. Specialized Returns and Taxpayers (18 of 85 scored questions) with Grantor trust reporting.
9. Lesson 9: Substantiate ordinary business expenses and separate personal costs
   Lesson 9 uses Substantiate ordinary business expenses and separate personal costs to connect 2. Business Tax Preparation (37 of 85 scored questions) with Sales taxes collected.
10. Lesson 10: Apply S corporation eligibility, election, pass-through, basis, and termination rules
    Lesson 10 uses Apply S corporation eligibility, election, pass-through, basis, and termination rules to connect 1. Business Entities and Considerations (30 of 85 scored questions) with Entity-classification elections.